MODUS EVENTI: what changed
Two fiscal 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.
MODUS EVENTI
Largest movements
- Cash +€69,384
up €69,384 (+89.8%), from €77,241 to €146,625
mainly Net result for the year (+€145,370) and Other debts (+€103,686)
- Tangible fixed assets +€45,740
up €45,740 (+17.9%), from €255,296 to €301,036
of which Land and buildings: +€52,895
- Other debts +€103,686
up €103,686, from €0 to €103,686
- Trade debts -€38,317
down €38,317 (-85.9%), from €44,583 to €6,266
- Reserves +€34,476
up €34,476 (+6.7%), from €511,256 to €545,732
of which Distributable reserves: +€34,476
- Tax, wage and social debts +€19,865
up €19,865 (+75.8%), from €26,220 to €46,084
of which Taxes: +€19,847
- Debts after one year -€15,397
down €15,397 (-8.7%), from €176,919 to €161,521
- Gross operating margin +€142,580
up €142,580 (+166.9%), from €85,437 to €228,017
- Taxes +€29,937
up €29,937 (+125.6%), from €23,843 to €53,780
- Financial income -€8,984
down €8,984 (-100.0%), from €8,984 to €0
of which Non-recurring financial income: -€7,291
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.
Cash bridge derived
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 | €807,476 | €914,675 | +€107,199 | +13.3% |
| Fixed assets | 21/28 | €662,797 | €708,537 | +€45,740 | +6.9% |
| Tangible fixed assets | 22/27 | €255,296 | €301,036 | +€45,740 | +17.9% |
| Land and buildings | 22 | €235,802 | €288,697 | +€52,895 | +22.4% |
| Plant, machinery and equipment | 23 | €12,829 | €8,803 | -€4,026 | -31.4% |
| Furniture and vehicles | 24 | €2,551 | €0 | -€2,551 | -100.0% |
| Other tangible fixed assets | 26 | €4,115 | €3,537 | -€578 | -14.0% |
| Financial fixed assets | 28 | €407,501 | €407,501 | = | 0.0% |
| Current assets | 29/58 | €144,679 | €206,138 | +€61,459 | +42.5% |
| Amounts receivable within one year | 40/41 | €61,075 | €53,865 | -€7,210 | -11.8% |
| Other amounts receivable | 41 | €61,075 | €53,865 | -€7,210 | -11.8% |
| Cash at bank and in hand | 54/58 | €77,241 | €146,625 | +€69,384 | +89.8% |
| Deferred charges and accrued income | 490/1 | €6,363 | €5,648 | -€715 | -11.2% |
| Total equity and liabilities | 10/49 | €807,476 | €914,675 | +€107,199 | +13.3% |
| Equity | 10/15 | €525,516 | €559,992 | +€34,476 | +6.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €511,256 | €545,732 | +€34,476 | +6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €511,256 | €545,732 | +€34,476 | +6.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €281,960 | €354,683 | +€72,723 | +25.8% |
| Amounts payable after more than one year | 17 | €176,919 | €161,521 | -€15,397 | -8.7% |
| Financial debts | 170/4 | €176,919 | €161,521 | -€15,397 | -8.7% |
| Amounts payable within one year | 42/48 | €105,042 | €193,162 | +€88,120 | +83.9% |
| Current portion of amounts payable after more than one year | 42 | €31,776 | €33,162 | +€1,386 | +4.4% |
| Financial debts | 43 | €2,463 | €3,964 | +€1,501 | +60.9% |
| Credit institutions | 430/8 | €2,463 | €3,964 | +€1,501 | +60.9% |
| Trade debts | 44 | €44,583 | €6,266 | -€38,317 | -85.9% |
| Suppliers | 440/4 | €44,583 | €6,266 | -€38,317 | -85.9% |
| Taxes, remuneration and social security | 45 | €26,220 | €46,084 | +€19,865 | +75.8% |
| Taxes | 450/3 | €23,259 | €43,106 | +€19,847 | +85.3% |
| Remuneration and social security | 454/9 | €2,961 | €2,979 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €0 | €103,686 | +€103,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,700 | €16,616 | +€1,917 | +13.0% |
| Other operating charges | 640/8 | €1,106 | €1,956 | +€850 | +76.9% |
| Non-recurring operating charges | 66A | - | €851 | +€851 | |
| Gross operating margin | 9900 | €85,437 | €228,017 | +€142,580 | +166.9% |
| Operating profit (loss) | 9901 | €69,632 | €208,594 | +€138,962 | +199.6% |
| Financial income | 75/76B | €8,984 | €0 | -€8,984 | -100.0% |
| Recurring financial income | 75 | €1,693 | €0 | -€1,693 | -100.0% |
| Non-recurring financial income | 76B | €7,291 | €0 | -€7,291 | -100.0% |
| Financial charges | 65/66B | €8,783 | €9,444 | +€661 | +7.5% |
| Recurring financial charges | 65 | €8,783 | €9,444 | +€661 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €69,832 | €199,150 | +€129,317 | +185.2% |
| Income taxes | 67/77 | €23,843 | €53,780 | +€29,937 | +125.6% |
| Profit (loss) for the period | 9904 | €45,990 | €145,370 | +€99,381 | +216.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,990 | €145,370 | +€99,381 | +216.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.