LA FIESTA: what changed
What changed
LA FIESTA
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
-€10,926
2024 · €7,527-€18,453
Equity
€3,889
2024 · €14,815-€10,926
Cash
€277
2024 · €3,475-€3,198
Balance sheet total
€298,492
2024 · €307,775-€9,284
Largest movements
Assets
- Tangible fixed assets -€12,742
down €12,742 (-4.5%), from €283,114 to €270,372
of which Land and buildings: -€12,850
- Deferred charges and accrued income +€8,348
up €8,348 (+1,338%), from €624 to €8,972
- Cash -€3,198
down €3,198 (-92.0%), from €3,475 to €277
mainly Debts after one year (-€14,862) and Net result for the year (-€10,926)
Equity and liabilities
- Debts after one year -€14,862
down €14,862 (-10.3%), from €144,285 to €129,423
- Reserves -€14,501
down €14,501 (-100%), from €14,501 to €0
- Short-term financial debts +€9,779
up €9,779 (+23.8%), from €41,065 to €50,845
- Tax, wage and social debts +€9,374
up €9,374 (+88.6%), from €10,580 to €19,955
of which Remuneration and social security: +€9,675
- Other debts -€3,905
down €3,905 (-6.6%), from €58,854 to €54,949
Income statement
- Gross operating margin -€30,069
down €30,069 (-31.9%), from €94,405 to €64,336
- Taxes -€5,826
down €5,826 (-93.5%), from €6,231 to €405
- Staff costs -€4,605
down €4,605 (-9.3%), from €49,390 to €44,785
- Financial charges -€1,352
down €1,352 (-9.8%), from €13,755 to €12,402
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,527
Gross operating margin
-€30,069
Staff costs
+€4,605
Depreciation
-€46
Other operating charges
-€629
Financial income
+€507
Financial charges
+€1,352
Taxes
+€5,826
Result 2025
-€10,926
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€88
Investment
-€703
Financing
-€2,583
Cash 2024
€3,475
From operations (derived)
+€88
Net result for the year
-€10,926
Depreciation
+€13,117
Stocks and contracts
-€796
Receivables within one year
+€2,816
Deferred charges and accrued income
-€8,348
Trade debts
-€380
Tax, wage and social debts
+€9,374
Advances received
-€921
Other debts
-€3,905
Accrued charges and deferred income
+€57
Investment (derived)
-€703
Investment in fixed assets (net)
-€703
Financing
-€2,583
Debts after one year
-€14,862
Current portion of long-term debt
+€2,499
Short-term financial debts
+€9,779
Cash 2025
€277
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,775 | €298,492 | -€9,284 | -3.0% |
| Fixed assets | 21/28 | €284,171 | €271,757 | -€12,414 | -4.4% |
| Tangible fixed assets | 22/27 | €283,114 | €270,372 | -€12,742 | -4.5% |
| Land and buildings | 22 | €282,876 | €270,025 | -€12,850 | -4.5% |
| Plant, machinery and equipment | 23 | €238 | €347 | +€109 | +45.6% |
| Financial fixed assets | 28 | €1,057 | €1,384 | +€328 | +31.0% |
| Current assets | 29/58 | €23,605 | €26,735 | +€3,130 | +13.3% |
| Stocks and contracts in progress | 3 | €4,527 | €5,323 | +€796 | +17.6% |
| Stocks | 30/36 | €4,527 | €5,323 | +€796 | +17.6% |
| Amounts receivable within one year | 40/41 | €14,979 | €12,163 | -€2,816 | -18.8% |
| Trade receivables | 40 | €14,979 | €12,163 | -€2,816 | -18.8% |
| Cash at bank and in hand | 54/58 | €3,475 | €277 | -€3,198 | -92.0% |
| Deferred charges and accrued income | 490/1 | €624 | €8,972 | +€8,348 | +1,338% |
| Total equity and liabilities | 10/49 | €307,775 | €298,492 | -€9,284 | -3.0% |
| Equity | 10/15 | €14,815 | €3,889 | -€10,926 | -73.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,501 | €0 | -€14,501 | -100% |
| Distributable reserves | 133 | €14,501 | €0 | -€14,501 | -100% |
| Profit (loss) carried forward | 14 | -€18,287 | -€14,711 | +€3,576 | +19.6% |
| Amounts payable | 17/49 | €292,960 | €294,603 | +€1,642 | +0.6% |
| Amounts payable after more than one year | 17 | €144,285 | €129,423 | -€14,862 | -10.3% |
| Financial debts | 170/4 | €144,285 | €129,423 | -€14,862 | -10.3% |
| Amounts payable within one year | 42/48 | €146,957 | €163,403 | +€16,446 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €11,573 | €14,072 | +€2,499 | +21.6% |
| Financial debts | 43 | €41,065 | €50,845 | +€9,779 | +23.8% |
| Credit institutions | 430/8 | €41,065 | €50,845 | +€9,779 | +23.8% |
| Trade debts | 44 | €21,560 | €21,180 | -€380 | -1.8% |
| Suppliers | 440/4 | €21,560 | €21,180 | -€380 | -1.8% |
| Advances received on contracts in progress | 46 | €3,324 | €2,403 | -€921 | -27.7% |
| Taxes, remuneration and social security | 45 | €10,580 | €19,955 | +€9,374 | +88.6% |
| Taxes | 450/3 | €9,282 | €8,981 | -€301 | -3.2% |
| Remuneration and social security | 454/9 | €1,298 | €10,974 | +€9,675 | +745% |
| Other amounts payable | 47/48 | €58,854 | €54,949 | -€3,905 | -6.6% |
| Accrued charges and deferred income | 492/3 | €1,719 | €1,776 | +€57 | +3.3% |
| Non-recurring operating income | 76A | €0 | €5,151 | +€5,151 | |
| Remuneration, social security and pensions | 62 | €49,390 | €44,785 | -€4,605 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,070 | €13,117 | +€46 | +0.4% |
| Other operating charges | 640/8 | €4,569 | €5,197 | +€629 | +13.8% |
| Gross operating margin | 9900 | €94,405 | €64,336 | -€30,069 | -31.9% |
| Operating profit (loss) | 9901 | €27,376 | €1,237 | -€26,139 | -95.5% |
| Financial income | 75/76B | €137 | €644 | +€507 | +371% |
| Recurring financial income | 75 | €137 | €644 | +€507 | +371% |
| Financial charges | 65/66B | €13,755 | €12,402 | -€1,352 | -9.8% |
| Recurring financial charges | 65 | €13,755 | €12,402 | -€1,352 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €13,758 | -€10,521 | -€24,279 | |
| Income taxes | 67/77 | €6,231 | €405 | -€5,826 | -93.5% |
| Profit (loss) for the period | 9904 | €7,527 | -€10,926 | -€18,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,527 | -€10,926 | -€18,453 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.