THEATERTAINMENT: 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.
THEATERTAINMENT
Largest movements
- Receivables within one year +€15,833
up €15,833 (+264%), from €6,000 to €21,833
of which Trade receivables: +€15,176
- Cash -€7,698
down €7,698 (-75.9%), from €10,137 to €2,440
mainly Trade debts (-€38,427) and Receivables within one year (-€15,833)
- Profit (loss) carried forward +€54,509
up €54,509 (+21.0%), from -€259,854 to -€205,345
- Trade debts -€38,427
down €38,427 (-50.0%), from €76,888 to €38,461
- Other debts -€5,000
down €5,000 (-2.8%), from €175,697 to €170,697
- Tax, wage and social debts -€2,827
no longer reported in 2025 (was €2,827)
- Gross operating margin +€4,012
up €4,012 (+7.5%), from €53,615 to €57,627
- Other operating charges -€2,667
down €2,667 (-47.4%), from €5,624 to €2,957
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 | €16,156 | €24,272 | +€8,117 | +50.2% |
| Current assets | 29/58 | €16,156 | €24,272 | +€8,117 | +50.2% |
| Amounts receivable within one year | 40/41 | €6,000 | €21,833 | +€15,833 | +264% |
| Trade receivables | 40 | - | €15,176 | +€15,176 | |
| Other amounts receivable | 41 | €6,000 | €6,657 | +€657 | +10.9% |
| Current investments | 50/53 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €10,137 | €2,440 | -€7,698 | -75.9% |
| Deferred charges and accrued income | 490/1 | €17 | - | -€17 | |
| Total equity and liabilities | 10/49 | €16,156 | €24,272 | +€8,117 | +50.2% |
| Equity | 10/15 | -€239,394 | -€184,885 | +€54,509 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€259,854 | -€205,345 | +€54,509 | +21.0% |
| Amounts payable | 17/49 | €255,550 | €209,157 | -€46,392 | -18.2% |
| Amounts payable within one year | 42/48 | €255,412 | €209,157 | -€46,254 | -18.1% |
| Trade debts | 44 | €76,888 | €38,461 | -€38,427 | -50.0% |
| Suppliers | 440/4 | €76,888 | €38,461 | -€38,427 | -50.0% |
| Taxes, remuneration and social security | 45 | €2,827 | - | -€2,827 | |
| Taxes | 450/3 | €2,827 | - | -€2,827 | |
| Other amounts payable | 47/48 | €175,697 | €170,697 | -€5,000 | -2.8% |
| Accrued charges and deferred income | 492/3 | €138 | - | -€138 | |
| Remuneration, social security and pensions | 62 | -€213 | - | +€213 | |
| Other operating charges | 640/8 | €5,624 | €2,957 | -€2,667 | -47.4% |
| Gross operating margin | 9900 | €53,615 | €57,627 | +€4,012 | +7.5% |
| Operating profit (loss) | 9901 | €48,204 | €54,670 | +€6,466 | +13.4% |
| Financial charges | 65/66B | €140 | €161 | +€21 | +14.9% |
| Recurring financial charges | 65 | €140 | €161 | +€21 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €48,063 | €54,509 | +€6,446 | +13.4% |
| Profit (loss) for the period | 9904 | €48,063 | €54,509 | +€6,446 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,063 | €54,509 | +€6,446 | +13.4% |
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 13 October 2026 via checked.be.