L-EVENT: 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.
L-EVENT
Largest movements
- Receivables within one year +€7,849
up €7,849 (+13.8%), from €56,820 to €64,669
of which Other amounts receivable: +€9,070
- Deferred charges and accrued income +€7,771
new in 2025: €7,771
- Tangible fixed assets +€3,545
new in 2025: €3,545
- Cash +€1,282
up €1,282 (+278%), from €462 to €1,744
mainly Tax, wage and social debts (+€8,093) and Trade debts (+€6,179)
- Tax, wage and social debts +€8,093
up €8,093 (+67.2%), from €12,051 to €20,144
of which Taxes: +€8,075
- Trade debts +€6,179
up €6,179 (+151%), from €4,106 to €10,285
- Profit (loss) carried forward +€6,102
up €6,102 (+29.0%), from €21,066 to €27,167
- Other operating charges +€4,057
up €4,057 (+8,114%), from €50 to €4,107
- Taxes +€3,465
up €3,465 (+70.1%), from €4,943 to €8,408
- Gross operating margin +€1,929
up €1,929 (+10.0%), from €19,357 to €21,286
- Financial charges +€1,902
up €1,902 (+4,220%), from €45 to €1,947
- Depreciation +€621
new in 2025: €621
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 | €57,356 | €77,729 | +€20,373 | +35.5% |
| Fixed assets | 21/28 | €74 | €3,545 | +€3,471 | +4,671% |
| Tangible fixed assets | 22/27 | - | €3,545 | +€3,545 | |
| Furniture and vehicles | 24 | - | €3,545 | +€3,545 | |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €57,282 | €74,184 | +€16,902 | +29.5% |
| Amounts receivable within one year | 40/41 | €56,820 | €64,669 | +€7,849 | +13.8% |
| Trade receivables | 40 | €56,820 | €55,599 | -€1,221 | -2.1% |
| Other amounts receivable | 41 | - | €9,070 | +€9,070 | |
| Cash at bank and in hand | 54/58 | €462 | €1,744 | +€1,282 | +278% |
| Deferred charges and accrued income | 490/1 | - | €7,771 | +€7,771 | |
| Total equity and liabilities | 10/49 | €57,356 | €77,729 | +€20,373 | +35.5% |
| Equity | 10/15 | €23,066 | €29,167 | +€6,102 | +26.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,066 | €27,167 | +€6,102 | +29.0% |
| Amounts payable | 17/49 | €34,290 | €48,562 | +€14,272 | +41.6% |
| Amounts payable within one year | 42/48 | €34,290 | €48,562 | +€14,272 | +41.6% |
| Trade debts | 44 | €4,106 | €10,285 | +€6,179 | +151% |
| Suppliers | 440/4 | €4,106 | €10,285 | +€6,179 | +151% |
| Taxes, remuneration and social security | 45 | €12,051 | €20,144 | +€8,093 | +67.2% |
| Taxes | 450/3 | €9,546 | €17,621 | +€8,075 | +84.6% |
| Remuneration and social security | 454/9 | €2,505 | €2,523 | +€18 | +0.7% |
| Other amounts payable | 47/48 | €18,133 | €18,133 | -€0 | 0.0% |
| Remuneration, social security and pensions | 62 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €621 | +€621 | |
| Other operating charges | 640/8 | €50 | €4,107 | +€4,057 | +8,114% |
| Non-recurring operating charges | 66A | - | €75 | +€75 | |
| Gross operating margin | 9900 | €19,357 | €21,286 | +€1,929 | +10.0% |
| Operating profit (loss) | 9901 | €19,307 | €16,339 | -€2,968 | -15.4% |
| Financial income | 75/76B | €39 | €117 | +€78 | +199% |
| Recurring financial income | 75 | €39 | €117 | +€78 | +199% |
| Financial charges | 65/66B | €45 | €1,947 | +€1,902 | +4,220% |
| Recurring financial charges | 65 | €45 | €1,947 | +€1,902 | +4,220% |
| Profit (loss) for the period before taxes | 9903 | €19,301 | €14,509 | -€4,792 | -24.8% |
| Income taxes | 67/77 | €4,943 | €8,408 | +€3,465 | +70.1% |
| Profit (loss) for the period | 9904 | €14,358 | €6,101 | -€8,257 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,358 | €6,101 | -€8,257 | -57.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.