P & S Events: what changed
P & S Events
Largest movements
- Cash +€8,719
up €8,719 (+28.4%), from €30,665 to €39,384
mainly Debts after one year (+€49,347) and Net result for the year (+€11,713)
- Receivables within one year -€5,457
down €5,457 (-23.9%), from €22,873 to €17,415
of which Trade receivables: -€5,276
- Deferred charges and accrued income -€1,240
down €1,240 (-100%), from €1,240 to €0
- Tangible fixed assets -€1,099
down €1,099 (-73.4%), from €1,497 to €398
of which Plant, machinery and equipment: -€672
- Short-term financial debts -€60,000
down €60,000 (-100%), from €60,000 to €0
- Debts after one year +€49,347
up €49,347 (+260%), from €19,000 to €68,347
- Profit (loss) carried forward +€11,713
up €11,713 (+28.0%), from -€41,885 to -€30,172
- Trade debts -€5,826
down €5,826 (-73.6%), from €7,914 to €2,088
- Current portion of long-term debt +€5,028
new in 2025: €5,028
- Gross operating margin +€22,825
up €22,825, from -€4,309 to €18,516
- Financial charges -€4,444
down €4,444 (-46.4%), from €9,580 to €5,136
of which Non-recurring financial charges: -€5,350
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 | €69,569 | €70,491 | +€923 | +1.3% |
| Fixed assets | 21/28 | €1,872 | €773 | -€1,099 | -58.7% |
| Tangible fixed assets | 22/27 | €1,497 | €398 | -€1,099 | -73.4% |
| Plant, machinery and equipment | 23 | €1,070 | €398 | -€672 | -62.8% |
| Furniture and vehicles | 24 | €427 | €0 | -€427 | -100% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €67,697 | €69,719 | +€2,021 | +3.0% |
| Stocks and contracts in progress | 3 | €12,919 | €12,919 | = | 0.0% |
| Stocks | 30/36 | €12,919 | €12,919 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,873 | €17,415 | -€5,457 | -23.9% |
| Trade receivables | 40 | €22,691 | €17,415 | -€5,276 | -23.2% |
| Other amounts receivable | 41 | €182 | €0 | -€182 | -100% |
| Cash at bank and in hand | 54/58 | €30,665 | €39,384 | +€8,719 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,240 | €0 | -€1,240 | -100% |
| Total equity and liabilities | 10/49 | €69,569 | €70,491 | +€923 | +1.3% |
| Equity | 10/15 | -€20,194 | -€8,481 | +€11,713 | +58.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €15,486 | €15,486 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,545 | €4,545 | = | 0.0% |
| Distributable reserves | 133 | €10,941 | €10,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,885 | -€30,172 | +€11,713 | +28.0% |
| Amounts payable | 17/49 | €89,763 | €78,972 | -€10,791 | -12.0% |
| Amounts payable after more than one year | 17 | €19,000 | €68,347 | +€49,347 | +260% |
| Financial debts | 170/4 | €19,000 | €68,347 | +€49,347 | +260% |
| Amounts payable within one year | 42/48 | €70,763 | €10,626 | -€60,137 | -85.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,028 | +€5,028 | |
| Financial debts | 43 | €60,000 | €0 | -€60,000 | -100% |
| Credit institutions | 430/8 | €60,000 | €0 | -€60,000 | -100% |
| Trade debts | 44 | €7,914 | €2,088 | -€5,826 | -73.6% |
| Suppliers | 440/4 | €7,914 | €2,088 | -€5,826 | -73.6% |
| Taxes, remuneration and social security | 45 | €2,381 | €2,932 | +€551 | +23.1% |
| Taxes | 450/3 | - | €551 | +€551 | |
| Remuneration and social security | 454/9 | €2,381 | €2,381 | = | 0.0% |
| Other amounts payable | 47/48 | €468 | €578 | +€109 | +23.4% |
| Non-recurring operating income | 76A | €6,545 | €0 | -€6,545 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,156 | €1,099 | -€57 | -4.9% |
| Other operating charges | 640/8 | €728 | €644 | -€84 | -11.5% |
| Gross operating margin | 9900 | -€4,309 | €18,516 | +€22,825 | |
| Operating profit (loss) | 9901 | -€6,192 | €16,774 | +€22,966 | |
| Financial income | 75/76B | €58 | €76 | +€18 | +30.6% |
| Recurring financial income | 75 | €58 | €76 | +€18 | +30.6% |
| Financial charges | 65/66B | €9,580 | €5,136 | -€4,444 | -46.4% |
| Recurring financial charges | 65 | €4,230 | €5,136 | +€906 | +21.4% |
| Non-recurring financial charges | 66B | €5,350 | €0 | -€5,350 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€15,715 | €11,713 | +€27,428 | |
| Profit (loss) for the period | 9904 | -€15,715 | €11,713 | +€27,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,715 | €11,713 | +€27,428 |
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 2 November 2026 via checked.be.