POPCORN EVENTS: 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.
POPCORN EVENTS
Largest movements
- Receivables within one year +€39,836
up €39,836 (+116%), from €34,244 to €74,080
of which Other amounts receivable: +€39,644
- Cash +€6,902
up €6,902 (+168%), from €4,116 to €11,019
mainly Net result for the year (+€28,876) and Tax, wage and social debts (+€10,047)
- Tangible fixed assets -€1,681
down €1,681 (-57.3%), from €2,934 to €1,253
- Reserves +€29,000
up €29,000 (+446%), from €6,500 to €35,500
- Tax, wage and social debts +€10,047
up €10,047 (+66.3%), from €15,146 to €25,194
- Trade debts +€7,335
up €7,335 (+36.6%), from €20,039 to €27,373
- Other debts -€1,932
no longer reported in 2025 (was €1,932)
- Gross operating margin +€20,598
up €20,598 (+71.7%), from €28,711 to €49,309
- Taxes +€5,873
up €5,873 (+214%), from €2,744 to €8,617
- Other operating charges +€3,780
up €3,780 (+90.9%), from €4,157 to €7,937
- Write-downs +€1,784
new in 2025: €1,784
- Financial charges +€1,010
up €1,010 (+138%), from €732 to €1,742
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 | €49,695 | €94,772 | +€45,077 | +90.7% |
| Fixed assets | 21/28 | €10,684 | €9,003 | -€1,681 | -15.7% |
| Tangible fixed assets | 22/27 | €2,934 | €1,253 | -€1,681 | -57.3% |
| Land and buildings | 22 | €1,289 | €746 | -€543 | -42.1% |
| Plant, machinery and equipment | 23 | €804 | - | -€804 | |
| Furniture and vehicles | 24 | €841 | €506 | -€335 | -39.8% |
| Financial fixed assets | 28 | €7,750 | €7,750 | = | 0.0% |
| Current assets | 29/58 | €39,011 | €85,769 | +€46,758 | +120% |
| Amounts receivable within one year | 40/41 | €34,244 | €74,080 | +€39,836 | +116% |
| Trade receivables | 40 | €9,171 | €9,363 | +€192 | +2.1% |
| Other amounts receivable | 41 | €25,073 | €64,717 | +€39,644 | +158% |
| Cash at bank and in hand | 54/58 | €4,116 | €11,019 | +€6,902 | +168% |
| Deferred charges and accrued income | 490/1 | €651 | €671 | +€20 | +3.0% |
| Total equity and liabilities | 10/49 | €49,695 | €94,772 | +€45,077 | +90.7% |
| Equity | 10/15 | €10,828 | €39,705 | +€28,876 | +267% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €35,500 | +€29,000 | +446% |
| Distributable reserves | 133 | €6,500 | €35,500 | +€29,000 | +446% |
| Profit (loss) carried forward | 14 | €328 | €205 | -€124 | -37.7% |
| Amounts payable | 17/49 | €38,867 | €55,067 | +€16,200 | +41.7% |
| Amounts payable within one year | 42/48 | €37,117 | €52,567 | +€15,450 | +41.6% |
| Trade debts | 44 | €20,039 | €27,373 | +€7,335 | +36.6% |
| Suppliers | 440/4 | €20,039 | €27,373 | +€7,335 | +36.6% |
| Taxes, remuneration and social security | 45 | €15,146 | €25,194 | +€10,047 | +66.3% |
| Taxes | 450/3 | €15,146 | €25,194 | +€10,047 | +66.3% |
| Other amounts payable | 47/48 | €1,932 | - | -€1,932 | |
| Accrued charges and deferred income | 492/3 | €1,750 | €2,500 | +€750 | +42.9% |
| Remuneration, social security and pensions | 62 | -€365 | - | +€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,366 | €1,681 | -€685 | -29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,784 | +€1,784 | |
| Other operating charges | 640/8 | €4,157 | €7,937 | +€3,780 | +90.9% |
| Gross operating margin | 9900 | €28,711 | €49,309 | +€20,598 | +71.7% |
| Operating profit (loss) | 9901 | €22,552 | €37,908 | +€15,355 | +68.1% |
| Financial income | 75/76B | €625 | €1,328 | +€703 | +113% |
| Recurring financial income | 75 | €625 | €1,328 | +€703 | +113% |
| Financial charges | 65/66B | €732 | €1,742 | +€1,010 | +138% |
| Recurring financial charges | 65 | €732 | €1,742 | +€1,010 | +138% |
| Profit (loss) for the period before taxes | 9903 | €22,445 | €37,494 | +€15,048 | +67.0% |
| Income taxes | 67/77 | €2,744 | €8,617 | +€5,873 | +214% |
| Profit (loss) for the period | 9904 | €19,701 | €28,876 | +€9,175 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,701 | €28,876 | +€9,175 | +46.6% |
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 15 October 2026 via checked.be.