LIVE & 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.
LIVE & EVENT
Largest movements
- Cash -€17,774
down €17,774 (-60.1%), from €29,561 to €11,786
mainly Other debts (-€29,643) and Receivables within one year (-€3,149)
- Stocks and contracts -€6,500
down €6,500 (-72.3%), from €8,990 to €2,490
- Receivables within one year +€3,149
up €3,149 (+27.4%), from €11,505 to €14,654
of which Trade receivables: +€3,933
- Tangible fixed assets -€1,311
down €1,311 (-39.2%), from €3,344 to €2,034
- Other debts -€29,643
no longer reported in 2025 (was €29,643)
- Profit (loss) carried forward +€7,406
up €7,406 (+152%), from €4,870 to €12,276
- Depreciation -€3,666
down €3,666 (-73.7%), from €4,976 to €1,311
- Gross operating margin +€3,177
up €3,177 (+21.3%), from €14,933 to €18,110
- Staff costs +€615
up €615 (+7.8%), from €7,849 to €8,464
- Other operating charges +€265
up €265 (+42.9%), from €618 to €883
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 | €53,991 | €31,555 | -€22,436 | -41.6% |
| Fixed assets | 21/28 | €3,934 | €2,624 | -€1,311 | -33.3% |
| Tangible fixed assets | 22/27 | €3,344 | €2,034 | -€1,311 | -39.2% |
| Plant, machinery and equipment | 23 | €3,344 | €2,034 | -€1,311 | -39.2% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €50,056 | €28,931 | -€21,125 | -42.2% |
| Stocks and contracts in progress | 3 | €8,990 | €2,490 | -€6,500 | -72.3% |
| Stocks | 30/36 | €8,990 | €2,490 | -€6,500 | -72.3% |
| Amounts receivable within one year | 40/41 | €11,505 | €14,654 | +€3,149 | +27.4% |
| Trade receivables | 40 | - | €3,933 | +€3,933 | |
| Other amounts receivable | 41 | €11,505 | €10,721 | -€784 | -6.8% |
| Cash at bank and in hand | 54/58 | €29,561 | €11,786 | -€17,774 | -60.1% |
| Total equity and liabilities | 10/49 | €53,991 | €31,555 | -€22,436 | -41.6% |
| Equity | 10/15 | €24,149 | €31,555 | +€7,406 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €679 | €679 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €679 | +€679 | |
| Reserves not available under the articles | 1311 | - | €679 | +€679 | |
| Distributable reserves | 133 | €679 | - | -€679 | |
| Profit (loss) carried forward | 14 | €4,870 | €12,276 | +€7,406 | +152% |
| Amounts payable | 17/49 | €29,842 | - | -€29,842 | |
| Amounts payable within one year | 42/48 | €29,842 | - | -€29,842 | |
| Trade debts | 44 | €199 | - | -€199 | |
| Suppliers | 440/4 | €199 | €0 | -€199 | -100% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €29,643 | - | -€29,643 | |
| Remuneration, social security and pensions | 62 | €7,849 | €8,464 | +€615 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,976 | €1,311 | -€3,666 | -73.7% |
| Other operating charges | 640/8 | €618 | €883 | +€265 | +42.9% |
| Gross operating margin | 9900 | €14,933 | €18,110 | +€3,177 | +21.3% |
| Operating profit (loss) | 9901 | €1,490 | €7,453 | +€5,963 | +400% |
| Financial charges | 65/66B | €61 | €46 | -€15 | -24.2% |
| Recurring financial charges | 65 | €61 | €46 | -€15 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €1,428 | €7,406 | +€5,978 | +419% |
| Profit (loss) for the period | 9904 | €1,428 | €7,406 | +€5,978 | +419% |
| Profit (loss) for the period to be appropriated | 9905 | €1,428 | €7,406 | +€5,978 | +419% |
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 14 October 2026 via checked.be.