P.A. 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.
P.A. EVENT
Largest movements
- Cash +€216,606
up €216,606 (+491.9%), from €44,033 to €260,639
mainly Investment in fixed assets (net) (+€139,163) and Other debts (+€28,970)
- Tangible fixed assets -€149,636
down €149,636 (-65.2%), from €229,527 to €79,892
of which Furniture and vehicles: -€146,136
- Other debts +€28,970
up €28,970 (+33.3%), from €87,019 to €115,989
- Reserves +€13,691
up €13,691 (+9.9%), from €137,974 to €151,665
of which Distributable reserves: +€13,691
- Tax, wage and social debts +€12,728
up €12,728 (+196.2%), from €6,487 to €19,214
of which Taxes: +€14,911
- Trade debts +€8,569
up €8,569 (+377.5%), from €2,270 to €10,839
- Gross operating margin -€47,082
down €47,082 (-39.7%), from €118,686 to €71,604
- Other operating charges -€22,698
down €22,698 (-82.0%), from €27,672 to €4,974
- Depreciation -€18,461
down €18,461 (-63.8%), from €28,933 to €10,472
- Taxes -€10,454
down €10,454 (-91.8%), from €11,392 to €938
- Financial charges +€1,495
up €1,495 (+25.3%), from €5,903 to €7,397
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 | €320,111 | €384,068 | +€63,957 | +20.0% |
| Fixed assets | 21/28 | €229,527 | €79,892 | -€149,636 | -65.2% |
| Tangible fixed assets | 22/27 | €229,527 | €79,892 | -€149,636 | -65.2% |
| Furniture and vehicles | 24 | €198,027 | €51,892 | -€146,136 | -73.8% |
| Other tangible fixed assets | 26 | €31,500 | €28,000 | -€3,500 | -11.1% |
| Current assets | 29/58 | €90,584 | €304,176 | +€213,593 | +235.8% |
| Amounts receivable within one year | 40/41 | €44,638 | €41,599 | -€3,039 | -6.8% |
| Trade receivables | 40 | €44,470 | €36,000 | -€8,470 | -19.0% |
| Other amounts receivable | 41 | €168 | €5,599 | +€5,431 | +3231.2% |
| Cash at bank and in hand | 54/58 | €44,033 | €260,639 | +€216,606 | +491.9% |
| Deferred charges and accrued income | 490/1 | €1,912 | €1,938 | +€25 | +1.3% |
| Total equity and liabilities | 10/49 | €320,111 | €384,068 | +€63,957 | +20.0% |
| Equity | 10/15 | €224,335 | €238,026 | +€13,691 | +6.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €137,974 | €151,665 | +€13,691 | +9.9% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €122,974 | €136,665 | +€13,691 | +11.1% |
| Profit (loss) carried forward | 14 | €11,361 | €11,361 | = | 0.0% |
| Amounts payable | 17/49 | €95,775 | €146,042 | +€50,266 | +52.5% |
| Amounts payable within one year | 42/48 | €95,775 | €146,042 | +€50,266 | +52.5% |
| Trade debts | 44 | €2,270 | €10,839 | +€8,569 | +377.5% |
| Suppliers | 440/4 | €2,270 | €10,839 | +€8,569 | +377.5% |
| Taxes, remuneration and social security | 45 | €6,487 | €19,214 | +€12,728 | +196.2% |
| Taxes | 450/3 | €4,303 | €19,214 | +€14,911 | +346.5% |
| Remuneration and social security | 454/9 | €2,183 | - | -€2,183 | |
| Other amounts payable | 47/48 | €87,019 | €115,989 | +€28,970 | +33.3% |
| Non-recurring operating income | 76A | €48,520 | - | -€48,520 | |
| Remuneration, social security and pensions | 62 | €33,012 | €34,132 | +€1,119 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,933 | €10,472 | -€18,461 | -63.8% |
| Other operating charges | 640/8 | €27,672 | €4,974 | -€22,698 | -82.0% |
| Gross operating margin | 9900 | €118,686 | €71,604 | -€47,082 | -39.7% |
| Operating profit (loss) | 9901 | €29,069 | €22,026 | -€7,042 | -24.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,903 | €7,397 | +€1,495 | +25.3% |
| Recurring financial charges | 65 | €5,903 | €7,397 | +€1,495 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €23,166 | €14,629 | -€8,537 | -36.9% |
| Income taxes | 67/77 | €11,392 | €938 | -€10,454 | -91.8% |
| Profit (loss) for the period | 9904 | €11,774 | €13,691 | +€1,917 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,774 | €13,691 | +€1,917 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.