LIVE EVENT TECHNICIAN: what changed
LIVE EVENT TECHNICIAN
Largest movements
- Receivables within one year +€36,907
up €36,907 (+194%), from €19,058 to €55,966
of which Trade receivables: +€35,655
- Cash +€6,976
up €6,976 (+66.8%), from €10,437 to €17,413
mainly Trade debts (+€32,708) and Depreciation (+€11,423)
- Tangible fixed assets -€3,185
down €3,185 (-15.6%), from €20,404 to €17,219
of which Furniture and vehicles: -€2,975
- Trade debts +€32,708
new in 2025: €32,708
- Debts after one year +€3,231
up €3,231 (+31.0%), from €10,419 to €13,650
of which Other amounts payable: +€7,755
- Reserves +€3,000
up €3,000 (+24.3%), from €12,350 to €15,350
of which Distributable reserves: +€3,000
- Profit (loss) carried forward +€1,887
up €1,887 (+14.8%), from €12,728 to €14,615
- Gross operating margin +€22,301
up €22,301 (+140%), from €15,951 to €38,251
- Other operating charges +€16,995
up €16,995 (+2,957%), from €575 to €17,569
- Depreciation +€1,963
up €1,963 (+20.8%), from €9,460 to €11,423
- Taxes +€1,168
up €1,168 (+80.0%), from €1,461 to €2,629
- Financial charges +€483
up €483 (+38.4%), from €1,260 to €1,743
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,197 | €91,953 | +€40,756 | +79.6% |
| Fixed assets | 21/28 | €20,404 | €17,219 | -€3,185 | -15.6% |
| Tangible fixed assets | 22/27 | €20,404 | €17,219 | -€3,185 | -15.6% |
| Furniture and vehicles | 24 | €18,842 | €15,867 | -€2,975 | -15.8% |
| Other tangible fixed assets | 26 | €1,561 | €1,351 | -€210 | -13.4% |
| Current assets | 29/58 | €30,793 | €74,734 | +€43,941 | +143% |
| Amounts receivable within one year | 40/41 | €19,058 | €55,966 | +€36,907 | +194% |
| Trade receivables | 40 | €15,119 | €50,774 | +€35,655 | +236% |
| Other amounts receivable | 41 | €3,939 | €5,192 | +€1,253 | +31.8% |
| Cash at bank and in hand | 54/58 | €10,437 | €17,413 | +€6,976 | +66.8% |
| Deferred charges and accrued income | 490/1 | €1,298 | €1,355 | +€58 | +4.4% |
| Total equity and liabilities | 10/49 | €51,197 | €91,953 | +€40,756 | +79.6% |
| Equity | 10/15 | €28,578 | €33,465 | +€4,887 | +17.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €12,350 | €15,350 | +€3,000 | +24.3% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350 | €350 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Profit (loss) carried forward | 14 | €12,728 | €14,615 | +€1,887 | +14.8% |
| Amounts payable | 17/49 | €22,619 | €58,488 | +€35,869 | +159% |
| Amounts payable after more than one year | 17 | €10,419 | €13,650 | +€3,231 | +31.0% |
| Financial debts | 170/4 | €4,524 | - | -€4,524 | |
| Other amounts payable | 178/9 | €5,895 | €13,650 | +€7,755 | +132% |
| Amounts payable within one year | 42/48 | €12,137 | €44,772 | +€32,636 | +269% |
| Current portion of amounts payable after more than one year | 42 | €8,757 | €9,264 | +€507 | +5.8% |
| Trade debts | 44 | - | €32,708 | +€32,708 | |
| Suppliers | 440/4 | - | €32,708 | +€32,708 | |
| Taxes, remuneration and social security | 45 | €3,379 | €2,800 | -€579 | -17.1% |
| Taxes | 450/3 | €3,379 | €2,800 | -€579 | -17.1% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,460 | €11,423 | +€1,963 | +20.8% |
| Other operating charges | 640/8 | €575 | €17,569 | +€16,995 | +2,957% |
| Gross operating margin | 9900 | €15,951 | €38,251 | +€22,301 | +140% |
| Operating profit (loss) | 9901 | €5,917 | €9,259 | +€3,342 | +56.5% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €1,260 | €1,743 | +€483 | +38.4% |
| Recurring financial charges | 65 | €1,260 | €1,743 | +€483 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €4,696 | €7,516 | +€2,820 | +60.1% |
| Income taxes | 67/77 | €1,461 | €2,629 | +€1,168 | +80.0% |
| Profit (loss) for the period | 9904 | €3,235 | €4,887 | +€1,652 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,235 | €4,887 | +€1,652 | +51.1% |
Next steps
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 6 November 2026 via checked.be.