Summer Bash Events: what changed
Two fiscal 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.
Summer Bash Events
Largest movements
- Deferred charges and accrued income +€911,240
new in 2025: €911,240
- Tangible fixed assets +€427,657
up €427,657 (+1741.3%), from €24,560 to €452,217
of which Land and buildings: +€436,414
- Cash +€265,552
up €265,552 (+75.1%), from €353,613 to €619,165
mainly Accrued charges and deferred income (+€1.4m) and Debts after one year (+€356,565)
- Accrued charges and deferred income +€1.4m
up €1.4m (+3489.8%), from €40,687 to €1.5m
- Debts after one year +€356,565
new in 2025: €356,565
- Profit (loss) carried forward -€199,913
down €199,913, from €171,125 to -€28,788
- Trade debts +€70,412
up €70,412 (+329.3%), from €21,385 to €91,797
- Tax, wage and social debts -€41,479
down €41,479 (-28.6%), from €145,252 to €103,773
of which Remuneration and social security: -€27,766
- Gross operating margin -€223,565
down €223,565 (-48.2%), from €463,764 to €240,199
- Other operating charges +€57,055
up €57,055 (+2480.6%), from €2,300 to €59,355
- Staff costs -€49,195
down €49,195 (-12.2%), from €401,822 to €352,626
- Taxes -€17,369
down €17,369 (-100.0%), from €17,369 to €0
- Financial charges +€6,471
up €6,471 (+101.2%), from €6,393 to €12,864
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 | €404,248 | €2,043,287 | +€1.6m | +405.5% |
| Fixed assets | 21/28 | €30,135 | €457,792 | +€427,657 | +1419.1% |
| Tangible fixed assets | 22/27 | €24,560 | €452,217 | +€427,657 | +1741.3% |
| Land and buildings | 22 | - | €436,414 | +€436,414 | |
| Plant, machinery and equipment | 23 | €5,942 | €6,349 | +€407 | +6.8% |
| Furniture and vehicles | 24 | €18,618 | €9,455 | -€9,163 | -49.2% |
| Financial fixed assets | 28 | €5,575 | €5,575 | = | 0.0% |
| Current assets | 29/58 | €374,113 | €1,585,494 | +€1.2m | +323.8% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €20,500 | €40,089 | +€19,589 | +95.6% |
| Trade receivables | 40 | - | €2,885 | +€2,885 | |
| Other amounts receivable | 41 | €20,500 | €37,203 | +€16,703 | +81.5% |
| Cash at bank and in hand | 54/58 | €353,613 | €619,165 | +€265,552 | +75.1% |
| Deferred charges and accrued income | 490/1 | - | €911,240 | +€911,240 | |
| Total equity and liabilities | 10/49 | €404,248 | €2,043,287 | +€1.6m | +405.5% |
| Equity | 10/15 | €196,125 | -€3,788 | -€199,913 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,125 | -€28,788 | -€199,913 | |
| Amounts payable | 17/49 | €208,124 | €2,047,075 | +€1.8m | +883.6% |
| Amounts payable after more than one year | 17 | - | €356,565 | +€356,565 | |
| Financial debts | 170/4 | - | €356,565 | +€356,565 | |
| Amounts payable within one year | 42/48 | €167,437 | €229,925 | +€62,488 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €800 | €33,904 | +€33,104 | +4138.0% |
| Trade debts | 44 | €21,385 | €91,797 | +€70,412 | +329.3% |
| Suppliers | 440/4 | €21,385 | €91,797 | +€70,412 | +329.3% |
| Taxes, remuneration and social security | 45 | €145,252 | €103,773 | -€41,479 | -28.6% |
| Taxes | 450/3 | €51,737 | €38,024 | -€13,713 | -26.5% |
| Remuneration and social security | 454/9 | €93,515 | €65,749 | -€27,766 | -29.7% |
| Other amounts payable | 47/48 | - | €450 | +€450 | |
| Accrued charges and deferred income | 492/3 | €40,687 | €1,460,585 | +€1.4m | +3489.8% |
| Remuneration, social security and pensions | 62 | €401,822 | €352,626 | -€49,195 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,736 | €15,267 | +€4,531 | +42.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €2,300 | €59,355 | +€57,055 | +2480.6% |
| Gross operating margin | 9900 | €463,764 | €240,199 | -€223,565 | -48.2% |
| Operating profit (loss) | 9901 | €48,906 | -€187,050 | -€235,955 | |
| Financial income | 75/76B | €4 | €1 | -€4 | -81.2% |
| Recurring financial income | 75 | €4 | €1 | -€4 | -81.2% |
| Financial charges | 65/66B | €6,393 | €12,864 | +€6,471 | +101.2% |
| Recurring financial charges | 65 | €6,393 | €12,864 | +€6,471 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | €42,517 | -€199,913 | -€242,430 | |
| Income taxes | 67/77 | €17,369 | €0 | -€17,369 | -100.0% |
| Profit (loss) for the period | 9904 | €25,148 | -€199,913 | -€225,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,148 | -€199,913 | -€225,061 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.