LIVE ENTERTAINMENT: 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.
LIVE ENTERTAINMENT
Largest movements
- Cash -€117,882
down €117,882 (-31.3%), from €377,021 to €259,139
mainly Net result for the year (-€105,889) and Trade debts (-€27,693)
- Deferred charges and accrued income -€19,500
no longer reported in 2025 (was €19,500)
- Receivables within one year +€6,350
up €6,350 (+6.4%), from €98,589 to €104,939
of which Other amounts receivable: +€24,306
- Tangible fixed assets -€6,301
down €6,301 (-43.0%), from €14,659 to €8,357
of which Furniture and vehicles: -€4,997
- Profit (loss) carried forward -€105,889
down €105,889 (-17.8%), from -€596,234 to -€702,123
- Trade debts -€27,693
down €27,693 (-95.2%), from €29,099 to €1,407
- Gross operating margin -€191,044
down €191,044, from €110,126 to -€80,918
- Financial charges +€19,966
up €19,966, from -€336 to €19,630
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 | €509,769 | €372,435 | -€137,334 | -26.9% |
| Fixed assets | 21/28 | €14,659 | €8,357 | -€6,301 | -43.0% |
| Tangible fixed assets | 22/27 | €14,659 | €8,357 | -€6,301 | -43.0% |
| Plant, machinery and equipment | 23 | €2,601 | €1,297 | -€1,304 | -50.1% |
| Furniture and vehicles | 24 | €12,058 | €7,061 | -€4,997 | -41.4% |
| Current assets | 29/58 | €495,110 | €364,078 | -€131,032 | -26.5% |
| Amounts receivable within one year | 40/41 | €98,589 | €104,939 | +€6,350 | +6.4% |
| Trade receivables | 40 | €75,743 | €57,787 | -€17,956 | -23.7% |
| Other amounts receivable | 41 | €22,846 | €47,152 | +€24,306 | +106% |
| Cash at bank and in hand | 54/58 | €377,021 | €259,139 | -€117,882 | -31.3% |
| Deferred charges and accrued income | 490/1 | €19,500 | - | -€19,500 | |
| Total equity and liabilities | 10/49 | €509,769 | €372,435 | -€137,334 | -26.9% |
| Equity | 10/15 | €471,966 | €366,077 | -€105,889 | -22.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,006,200 | €1,006,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€596,234 | -€702,123 | -€105,889 | -17.8% |
| Amounts payable | 17/49 | €37,803 | €6,358 | -€31,445 | -83.2% |
| Amounts payable within one year | 42/48 | €37,803 | €6,358 | -€31,445 | -83.2% |
| Trade debts | 44 | €29,099 | €1,407 | -€27,693 | -95.2% |
| Suppliers | 440/4 | €29,099 | €1,407 | -€27,693 | -95.2% |
| Taxes, remuneration and social security | 45 | - | €236 | +€236 | |
| Taxes | 450/3 | - | €236 | +€236 | |
| Other amounts payable | 47/48 | €8,704 | €4,716 | -€3,988 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,553 | €6,301 | +€748 | +13.5% |
| Other operating charges | 640/8 | €387 | €1,074 | +€687 | +177% |
| Gross operating margin | 9900 | €110,126 | -€80,918 | -€191,044 | |
| Operating profit (loss) | 9901 | €104,185 | -€88,294 | -€192,479 | |
| Financial income | 75/76B | €3,697 | €3,002 | -€696 | -18.8% |
| Recurring financial income | 75 | €3,697 | €3,002 | -€696 | -18.8% |
| Financial charges | 65/66B | -€336 | €19,630 | +€19,966 | |
| Recurring financial charges | 65 | -€336 | €19,630 | +€19,966 | |
| Profit (loss) for the period before taxes | 9903 | €108,218 | -€104,923 | -€213,141 | |
| Income taxes | 67/77 | €629 | €966 | +€337 | +53.5% |
| Profit (loss) for the period | 9904 | €107,589 | -€105,889 | -€213,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,589 | -€105,889 | -€213,478 |
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 20 October 2026 via checked.be.