Hands 4 Events: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Hands 4 Events
Largest movements
- Cash -€7,572
down €7,572 (-4.4%), from €171,134 to €163,562
mainly Tax, wage and social debts (-€20,159) and Accrued charges and deferred income (-€14,166)
- Deferred charges and accrued income -€5,998
down €5,998 (-34.1%), from €17,575 to €11,577
- Receivables within one year +€2,878
up €2,878 (+10.4%), from €27,661 to €30,539
of which Trade receivables: +€11,358
- Reserves +€39,272
up €39,272 (+28.8%), from €136,304 to €175,576
- Tax, wage and social debts -€20,159
down €20,159 (-89.4%), from €22,556 to €2,398
- Accrued charges and deferred income -€14,166
down €14,166 (-94.1%), from €15,056 to €890
- Trade debts -€5,732
down €5,732 (-87.6%), from €6,544 to €812
- Other debts -€5,465
down €5,465 (-25.4%), from €21,556 to €16,091
- Gross operating margin +€23,522
up €23,522 (+48.5%), from €48,485 to €72,007
- Taxes +€7,588
up €7,588 (+49.3%), from €15,391 to €22,979
- Write-downs +€2,253
up €2,253, from -€2,052 to €202
- Financial income -€1,358
down €1,358 (-100.0%), from €1,358 to €0
- Financial charges -€1,217
down €1,217 (-47.8%), from €2,546 to €1,329
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,904 | €208,167 | -€11,737 | -5.3% |
| Fixed assets | 21/28 | €3,534 | €2,490 | -€1,044 | -29.5% |
| Tangible fixed assets | 22/27 | €3,534 | €2,490 | -€1,044 | -29.5% |
| Plant, machinery and equipment | 23 | €653 | €481 | -€172 | -26.3% |
| Furniture and vehicles | 24 | €2,881 | €2,009 | -€872 | -30.3% |
| Current assets | 29/58 | €216,371 | €205,678 | -€10,693 | -4.9% |
| Amounts receivable within one year | 40/41 | €27,661 | €30,539 | +€2,878 | +10.4% |
| Trade receivables | 40 | €18,931 | €30,289 | +€11,358 | +60.0% |
| Other amounts receivable | 41 | €8,730 | €250 | -€8,480 | -97.1% |
| Cash at bank and in hand | 54/58 | €171,134 | €163,562 | -€7,572 | -4.4% |
| Deferred charges and accrued income | 490/1 | €17,575 | €11,577 | -€5,998 | -34.1% |
| Total equity and liabilities | 10/49 | €219,904 | €208,167 | -€11,737 | -5.3% |
| Equity | 10/15 | €148,704 | €187,976 | +€39,272 | +26.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €136,304 | €175,576 | +€39,272 | +28.8% |
| Distributable reserves | 133 | €136,304 | €175,576 | +€39,272 | +28.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,200 | €20,191 | -€51,009 | -71.6% |
| Amounts payable within one year | 42/48 | €56,144 | €19,301 | -€36,843 | -65.6% |
| Financial debts | 43 | €5,088 | €0 | -€5,088 | -100% |
| Credit institutions | 430/8 | €5,088 | €0 | -€5,088 | -100% |
| Trade debts | 44 | €6,544 | €812 | -€5,732 | -87.6% |
| Suppliers | 440/4 | €6,544 | €812 | -€5,732 | -87.6% |
| Advances received on contracts in progress | 46 | €400 | €0 | -€400 | -100% |
| Taxes, remuneration and social security | 45 | €22,556 | €2,398 | -€20,159 | -89.4% |
| Taxes | 450/3 | €22,556 | €2,398 | -€20,159 | -89.4% |
| Other amounts payable | 47/48 | €21,556 | €16,091 | -€5,465 | -25.4% |
| Accrued charges and deferred income | 492/3 | €15,056 | €890 | -€14,166 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €1,044 | -€989 | -48.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,052 | €202 | +€2,253 | |
| Other operating charges | 640/8 | €1,828 | €938 | -€889 | -48.7% |
| Gross operating margin | 9900 | €48,485 | €72,007 | +€23,522 | +48.5% |
| Operating profit (loss) | 9901 | €46,676 | €69,823 | +€23,147 | +49.6% |
| Financial income | 75/76B | €1,358 | €0 | -€1,358 | -100.0% |
| Recurring financial income | 75 | €1,358 | €0 | -€1,358 | -100.0% |
| Financial charges | 65/66B | €2,546 | €1,329 | -€1,217 | -47.8% |
| Recurring financial charges | 65 | €2,546 | €1,329 | -€1,217 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €45,488 | €68,494 | +€23,005 | +50.6% |
| Income taxes | 67/77 | €15,391 | €22,979 | +€7,588 | +49.3% |
| Profit (loss) for the period | 9904 | €30,098 | €45,515 | +€15,417 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,098 | €45,515 | +€15,417 | +51.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.