NEXT EVENT: 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.
NEXT EVENT
Largest movements
- Receivables within one year +€193,837
up €193,837 (+525.8%), from €36,863 to €230,700
of which Other amounts receivable: +€181,229
- Cash -€159,503
down €159,503 (-34.1%), from €468,404 to €308,901
mainly Receivables within one year (-€193,837) and Trade debts (-€48,188)
- Financial fixed assets -€7,500
down €7,500 (-79.5%), from €9,431 to €1,931
- Trade debts -€48,188
down €48,188 (-71.1%), from €67,744 to €19,556
- Accrued charges and deferred income +€46,939
up €46,939 (+438.9%), from €10,696 to €57,635
- Reserves +€21,662
up €21,662 (+7.7%), from €282,071 to €303,733
- Tax, wage and social debts +€11,811
up €11,811 (+60.3%), from €19,601 to €31,412
- Other debts -€11,629
down €11,629 (-33.9%), from €34,266 to €22,637
- Other operating charges -€4,280
down €4,280 (-75.3%), from €5,682 to €1,402
- Gross operating margin -€3,232
down €3,232 (-7.4%), from €43,489 to €40,256
- Taxes +€1,811
up €1,811 (+18.3%), from €9,886 to €11,697
- Financial charges +€656
up €656 (+139.1%), from €471 to €1,127
- Depreciation +€597
up €597 (+15.8%), from €3,772 to €4,369
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 | €555,274 | €575,869 | +€20,596 | +3.7% |
| Fixed assets | 21/28 | €32,935 | €21,066 | -€11,869 | -36.0% |
| Tangible fixed assets | 22/27 | €23,505 | €19,136 | -€4,369 | -18.6% |
| Furniture and vehicles | 24 | €15,312 | €12,793 | -€2,519 | -16.4% |
| Other tangible fixed assets | 26 | €8,193 | €6,343 | -€1,850 | -22.6% |
| Financial fixed assets | 28 | €9,431 | €1,931 | -€7,500 | -79.5% |
| Current assets | 29/58 | €522,339 | €554,803 | +€32,464 | +6.2% |
| Stocks and contracts in progress | 3 | €15,701 | €12,952 | -€2,749 | -17.5% |
| Contracts in progress | 37 | €15,701 | €12,952 | -€2,749 | -17.5% |
| Amounts receivable within one year | 40/41 | €36,863 | €230,700 | +€193,837 | +525.8% |
| Trade receivables | 40 | €9,266 | €21,873 | +€12,608 | +136.1% |
| Other amounts receivable | 41 | €27,597 | €208,827 | +€181,229 | +656.7% |
| Cash at bank and in hand | 54/58 | €468,404 | €308,901 | -€159,503 | -34.1% |
| Deferred charges and accrued income | 490/1 | €1,371 | €2,250 | +€879 | +64.1% |
| Total equity and liabilities | 10/49 | €555,274 | €575,869 | +€20,596 | +3.7% |
| Equity | 10/15 | €422,968 | €444,630 | +€21,662 | +5.1% |
| Contributions | 10/11 | €140,897 | €140,897 | = | 0.0% |
| Reserves | 13 | €282,071 | €303,733 | +€21,662 | +7.7% |
| Distributable reserves | 133 | €282,071 | €303,733 | +€21,662 | +7.7% |
| Amounts payable | 17/49 | €132,306 | €131,240 | -€1,066 | -0.8% |
| Amounts payable within one year | 42/48 | €121,610 | €73,605 | -€48,006 | -39.5% |
| Trade debts | 44 | €67,744 | €19,556 | -€48,188 | -71.1% |
| Suppliers | 440/4 | €67,744 | €19,556 | -€48,188 | -71.1% |
| Taxes, remuneration and social security | 45 | €19,601 | €31,412 | +€11,811 | +60.3% |
| Taxes | 450/3 | €19,601 | €31,412 | +€11,811 | +60.3% |
| Other amounts payable | 47/48 | €34,266 | €22,637 | -€11,629 | -33.9% |
| Accrued charges and deferred income | 492/3 | €10,696 | €57,635 | +€46,939 | +438.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,772 | €4,369 | +€597 | +15.8% |
| Other operating charges | 640/8 | €5,682 | €1,402 | -€4,280 | -75.3% |
| Gross operating margin | 9900 | €43,489 | €40,256 | -€3,232 | -7.4% |
| Operating profit (loss) | 9901 | €34,034 | €34,485 | +€451 | +1.3% |
| Financial income | 75/76B | €28 | €0 | -€28 | -98.8% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -98.8% |
| Financial charges | 65/66B | €471 | €1,127 | +€656 | +139.1% |
| Recurring financial charges | 65 | €471 | €1,127 | +€656 | +139.1% |
| Profit (loss) for the period before taxes | 9903 | €33,591 | €33,359 | -€232 | -0.7% |
| Income taxes | 67/77 | €9,886 | €11,697 | +€1,811 | +18.3% |
| Profit (loss) for the period | 9904 | €23,705 | €21,662 | -€2,043 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,705 | €21,662 | -€2,043 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.