Performing Arts Consultancy: 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.
Performing Arts Consultancy
Largest movements
- Receivables within one year +€11,563
up €11,563 (+152%), from €7,588 to €19,151
of which Other amounts receivable: +€6,317
- Cash -€7,293
down €7,293 (-55.4%), from €13,169 to €5,876
mainly Receivables within one year (-€11,563) and Trade debts (-€1,721)
- Reserves +€2,229
up €2,229 (+16.1%), from €13,800 to €16,029
- Trade debts -€1,721
down €1,721 (-100.0%), from €1,722 to €0
- Tax, wage and social debts +€1,375
up €1,375 (+38.8%), from €3,542 to €4,917
- Current portion of long-term debt +€1,317
up €1,317 (+64.4%), from €2,046 to €3,363
- Accrued charges and deferred income +€585
new in 2025: €585
- Gross operating margin -€17,045
down €17,045 (-70.2%), from €24,282 to €7,236
- Taxes -€5,010
down €5,010 (-74.6%), from €6,714 to €1,703
- Financial charges +€1,200
up €1,200 (+408%), from €294 to €1,494
- Depreciation -€1,004
down €1,004 (-46.7%), from €2,148 to €1,144
- Other operating charges -€602
down €602 (-47.2%), from €1,277 to €674
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.
Derived cash bridge
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 | €25,048 | €28,832 | +€3,784 | +15.1% |
| Fixed assets | 21/28 | €3,156 | €2,896 | -€260 | -8.2% |
| Tangible fixed assets | 22/27 | €3,156 | €2,896 | -€260 | -8.2% |
| Plant, machinery and equipment | 23 | €2,007 | €2,173 | +€167 | +8.3% |
| Furniture and vehicles | 24 | €1,150 | €723 | -€427 | -37.2% |
| Current assets | 29/58 | €21,891 | €25,936 | +€4,044 | +18.5% |
| Amounts receivable within one year | 40/41 | €7,588 | €19,151 | +€11,563 | +152% |
| Trade receivables | 40 | €3,277 | €8,523 | +€5,246 | +160% |
| Other amounts receivable | 41 | €4,311 | €10,628 | +€6,317 | +147% |
| Cash at bank and in hand | 54/58 | €13,169 | €5,876 | -€7,293 | -55.4% |
| Deferred charges and accrued income | 490/1 | €1,134 | €908 | -€226 | -19.9% |
| Total equity and liabilities | 10/49 | €25,048 | €28,832 | +€3,784 | +15.1% |
| Equity | 10/15 | €14,849 | €17,078 | +€2,229 | +15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,800 | €16,029 | +€2,229 | +16.1% |
| Distributable reserves | 133 | €13,800 | €16,029 | +€2,229 | +16.1% |
| Profit (loss) carried forward | 14 | €49 | €49 | +€0 | 0.0% |
| Amounts payable | 17/49 | €10,199 | €11,754 | +€1,555 | +15.2% |
| Amounts payable within one year | 42/48 | €10,199 | €11,169 | +€970 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €2,046 | €3,363 | +€1,317 | +64.4% |
| Trade debts | 44 | €1,722 | €0 | -€1,721 | -100.0% |
| Suppliers | 440/4 | €1,722 | €0 | -€1,721 | -100.0% |
| Advances received on contracts in progress | 46 | €2,888 | €2,888 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,542 | €4,917 | +€1,375 | +38.8% |
| Taxes | 450/3 | €3,542 | €4,917 | +€1,375 | +38.8% |
| Accrued charges and deferred income | 492/3 | - | €585 | +€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €1,144 | -€1,004 | -46.7% |
| Other operating charges | 640/8 | €1,277 | €674 | -€602 | -47.2% |
| Gross operating margin | 9900 | €24,282 | €7,236 | -€17,045 | -70.2% |
| Operating profit (loss) | 9901 | €20,857 | €5,418 | -€15,439 | -74.0% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €294 | €1,494 | +€1,200 | +408% |
| Recurring financial charges | 65 | €294 | €1,494 | +€1,200 | +408% |
| Profit (loss) for the period before taxes | 9903 | €20,563 | €3,932 | -€16,631 | -80.9% |
| Income taxes | 67/77 | €6,714 | €1,703 | -€5,010 | -74.6% |
| Profit (loss) for the period | 9904 | €13,849 | €2,229 | -€11,621 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,849 | €2,229 | -€11,621 | -83.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.