Passievents: 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.
Passievents
Largest movements
- Cash +€31,135
up €31,135 (+80.8%), from €38,537 to €69,672
mainly Net result for the year (+€27,952) and Trade debts (+€12,279)
- Receivables within one year +€7,540
up €7,540 (+48.5%), from €15,553 to €23,093
of which Other amounts receivable: +€8,062
- Tangible fixed assets -€1,292
down €1,292 (-11.7%), from €11,065 to €9,772
of which Furniture and vehicles: -€3,000
- Reserves +€28,000
up €28,000 (+93.3%), from €30,000 to €58,000
- Trade debts +€12,279
up €12,279 (+971.7%), from €1,264 to €13,543
- Tax, wage and social debts -€4,938
down €4,938 (-28.8%), from €17,144 to €12,206
- Other debts +€3,757
up €3,757 (+26.5%), from €14,178 to €17,935
- Gross operating margin -€3,201
down €3,201 (-7.2%), from €44,423 to €41,223
- Taxes -€2,527
down €2,527 (-24.6%), from €10,260 to €7,733
- Depreciation +€1,784
up €1,784 (+57.0%), from €3,129 to €4,913
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 | €66,124 | €105,000 | +€38,876 | +58.8% |
| Fixed assets | 21/28 | €11,065 | €10,801 | -€264 | -2.4% |
| Tangible fixed assets | 22/27 | €11,065 | €9,772 | -€1,292 | -11.7% |
| Plant, machinery and equipment | 23 | €4,538 | €6,245 | +€1,708 | +37.6% |
| Furniture and vehicles | 24 | €6,527 | €3,527 | -€3,000 | -46.0% |
| Financial fixed assets | 28 | - | €1,029 | +€1,029 | |
| Current assets | 29/58 | €55,060 | €94,199 | +€39,139 | +71.1% |
| Amounts receivable within one year | 40/41 | €15,553 | €23,093 | +€7,540 | +48.5% |
| Trade receivables | 40 | €15,348 | €14,827 | -€521 | -3.4% |
| Other amounts receivable | 41 | €205 | €8,267 | +€8,062 | +3933.5% |
| Cash at bank and in hand | 54/58 | €38,537 | €69,672 | +€31,135 | +80.8% |
| Deferred charges and accrued income | 490/1 | €970 | €1,434 | +€464 | +47.8% |
| Total equity and liabilities | 10/49 | €66,124 | €105,000 | +€38,876 | +58.8% |
| Equity | 10/15 | €33,365 | €61,316 | +€27,952 | +83.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €58,000 | +€28,000 | +93.3% |
| Distributable reserves | 133 | €30,000 | €58,000 | +€28,000 | +93.3% |
| Profit (loss) carried forward | 14 | €365 | €316 | -€48 | -13.3% |
| Amounts payable | 17/49 | €32,760 | €43,684 | +€10,924 | +33.3% |
| Amounts payable within one year | 42/48 | €32,586 | €43,684 | +€11,098 | +34.1% |
| Trade debts | 44 | €1,264 | €13,543 | +€12,279 | +971.7% |
| Suppliers | 440/4 | €1,264 | €13,543 | +€12,279 | +971.7% |
| Taxes, remuneration and social security | 45 | €17,144 | €12,206 | -€4,938 | -28.8% |
| Taxes | 450/3 | €17,144 | €12,206 | -€4,938 | -28.8% |
| Other amounts payable | 47/48 | €14,178 | €17,935 | +€3,757 | +26.5% |
| Accrued charges and deferred income | 492/3 | €174 | €0 | -€174 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,129 | €4,913 | +€1,784 | +57.0% |
| Other operating charges | 640/8 | €669 | €551 | -€118 | -17.7% |
| Gross operating margin | 9900 | €44,423 | €41,223 | -€3,201 | -7.2% |
| Operating profit (loss) | 9901 | €40,625 | €35,759 | -€4,866 | -12.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €40,625 | €35,685 | -€4,940 | -12.2% |
| Income taxes | 67/77 | €10,260 | €7,733 | -€2,527 | -24.6% |
| Profit (loss) for the period | 9904 | €30,365 | €27,952 | -€2,413 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,365 | €27,952 | -€2,413 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.