TOO FAN EVENT: 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.
TOO FAN EVENT
Largest movements
- Tangible fixed assets +€19,328
up €19,328 (+185%), from €10,420 to €29,748
of which Other tangible fixed assets: +€18,942
- Cash -€6,095
down €6,095 (-60.1%), from €10,143 to €4,048
mainly Investment in fixed assets (net) (-€22,967) and Net result for the year (-€21,521)
- Deferred charges and accrued income +€4,812
up €4,812 (+234%), from €2,061 to €6,873
- Stocks and contracts +€2,215
up €2,215 (+27.4%), from €8,077 to €10,292
- Other debts +€31,686
up €31,686 (+27.0%), from €117,511 to €149,196
- Profit (loss) carried forward -€21,521
down €21,521 (-15.9%), from -€135,669 to -€157,191
- Trade debts +€13,345
up €13,345 (+1,254%), from €1,064 to €14,409
- Short-term financial debts -€5,303
down €5,303 (-22.0%), from €24,158 to €18,855
- Tax, wage and social debts +€2,180
up €2,180 (+55.2%), from €3,952 to €6,132
- Gross operating margin -€12,375
down €12,375, from €8,806 to -€3,568
- Depreciation -€2,720
down €2,720 (-41.0%), from €6,632 to €3,913
- Other operating charges -€2,664
down €2,664 (-70.9%), from €3,759 to €1,095
- Financial charges +€387
up €387 (+8.6%), from €4,494 to €4,881
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 | €31,475 | €51,862 | +€20,387 | +64.8% |
| Fixed assets | 21/28 | €11,194 | €30,248 | +€19,054 | +170% |
| Intangible fixed assets | 21 | €274 | - | -€274 | |
| Tangible fixed assets | 22/27 | €10,420 | €29,748 | +€19,328 | +185% |
| Plant, machinery and equipment | 23 | €2,162 | €710 | -€1,453 | -67.2% |
| Furniture and vehicles | 24 | €253 | €2,092 | +€1,838 | +726% |
| Other tangible fixed assets | 26 | €8,005 | €26,947 | +€18,942 | +237% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €20,281 | €21,614 | +€1,333 | +6.6% |
| Stocks and contracts in progress | 3 | €8,077 | €10,292 | +€2,215 | +27.4% |
| Stocks | 30/36 | €8,077 | €10,292 | +€2,215 | +27.4% |
| Amounts receivable within one year | 40/41 | - | €400 | +€400 | |
| Other amounts receivable | 41 | - | €400 | +€400 | |
| Cash at bank and in hand | 54/58 | €10,143 | €4,048 | -€6,095 | -60.1% |
| Deferred charges and accrued income | 490/1 | €2,061 | €6,873 | +€4,812 | +234% |
| Total equity and liabilities | 10/49 | €31,475 | €51,862 | +€20,387 | +64.8% |
| Equity | 10/15 | -€115,209 | -€136,731 | -€21,521 | -18.7% |
| 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 | -€135,669 | -€157,191 | -€21,521 | -15.9% |
| Amounts payable | 17/49 | €146,684 | €188,593 | +€41,908 | +28.6% |
| Amounts payable within one year | 42/48 | €146,684 | €188,593 | +€41,908 | +28.6% |
| Financial debts | 43 | €24,158 | €18,855 | -€5,303 | -22.0% |
| Credit institutions | 430/8 | €24,158 | €18,855 | -€5,303 | -22.0% |
| Trade debts | 44 | €1,064 | €14,409 | +€13,345 | +1,254% |
| Suppliers | 440/4 | €1,064 | €14,409 | +€13,345 | +1,254% |
| Taxes, remuneration and social security | 45 | €3,952 | €6,132 | +€2,180 | +55.2% |
| Taxes | 450/3 | €3,952 | €6,132 | +€2,180 | +55.2% |
| Other amounts payable | 47/48 | €117,511 | €149,196 | +€31,686 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,632 | €3,913 | -€2,720 | -41.0% |
| Other operating charges | 640/8 | €3,759 | €1,095 | -€2,664 | -70.9% |
| Non-recurring operating charges | 66A | - | €8,005 | +€8,005 | |
| Gross operating margin | 9900 | €8,806 | -€3,568 | -€12,375 | |
| Operating profit (loss) | 9901 | -€1,585 | -€16,580 | -€14,996 | -946% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €4,494 | €4,881 | +€387 | +8.6% |
| Recurring financial charges | 65 | €4,494 | €4,881 | +€387 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,044 | -€21,461 | -€15,417 | -255% |
| Income taxes | 67/77 | €50 | €60 | +€10 | +19.9% |
| Profit (loss) for the period | 9904 | -€6,094 | -€21,521 | -€15,427 | -253% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,094 | -€21,521 | -€15,427 | -253% |
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 26 October 2026 via checked.be.