Winter 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.
Winter Events
Largest movements
- Deferred charges and accrued income +€17,707
up €17,707 (+11932.4%), from €148 to €17,855
- Cash -€16,690
down €16,690 (-37.3%), from €44,690 to €28,000
mainly Deferred charges and accrued income (-€17,707) and Net result for the year (-€11,488)
- Stocks and contracts +€9,668
up €9,668 (+64.5%), from €14,997 to €24,665
- Intangible fixed assets -€3,230
down €3,230 (-33.8%), from €9,559 to €6,329
- Tangible fixed assets -€2,694
down €2,694 (-21.9%), from €12,313 to €9,619
of which Plant, machinery and equipment: -€2,187
- Other debts +€15,000
up €15,000 (+1500.0%), from €1,000 to €16,000
- Profit (loss) carried forward -€11,488
down €11,488 (-89.3%), from €12,869 to €1,380
- Trade debts -€1,225
down €1,225 (-1.3%), from €95,648 to €94,423
- Gross operating margin -€16,086
down €16,086 (-97.7%), from €16,468 to €382
- Other operating charges +€2,366
up €2,366 (+387.1%), from €611 to €2,977
- Depreciation +€1,438
up €1,438 (+28.2%), from €5,099 to €6,537
- Financial charges +€531
up €531 (+29.0%), from €1,827 to €2,358
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,517 | €121,804 | +€2,287 | +1.9% |
| Formation expenses | 20 | €223 | €15 | -€208 | -93.4% |
| Fixed assets | 21/28 | €21,872 | €15,948 | -€5,924 | -27.1% |
| Intangible fixed assets | 21 | €9,559 | €6,329 | -€3,230 | -33.8% |
| Tangible fixed assets | 22/27 | €12,313 | €9,619 | -€2,694 | -21.9% |
| Plant, machinery and equipment | 23 | €10,119 | €7,932 | -€2,187 | -21.6% |
| Furniture and vehicles | 24 | €2,194 | €1,686 | -€507 | -23.1% |
| Current assets | 29/58 | €97,422 | €105,841 | +€8,419 | +8.6% |
| Stocks and contracts in progress | 3 | €14,997 | €24,665 | +€9,668 | +64.5% |
| Stocks | 30/36 | €14,997 | €24,665 | +€9,668 | +64.5% |
| Amounts receivable within one year | 40/41 | €37,586 | €35,321 | -€2,266 | -6.0% |
| Trade receivables | 40 | €28,312 | €23,079 | -€5,232 | -18.5% |
| Other amounts receivable | 41 | €9,274 | €12,241 | +€2,967 | +32.0% |
| Cash at bank and in hand | 54/58 | €44,690 | €28,000 | -€16,690 | -37.3% |
| Deferred charges and accrued income | 490/1 | €148 | €17,855 | +€17,707 | +11932.4% |
| Total equity and liabilities | 10/49 | €119,517 | €121,804 | +€2,287 | +1.9% |
| Equity | 10/15 | €22,869 | €11,380 | -€11,488 | -50.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,869 | €1,380 | -€11,488 | -89.3% |
| Amounts payable | 17/49 | €96,648 | €110,423 | +€13,775 | +14.3% |
| Amounts payable within one year | 42/48 | €96,648 | €110,423 | +€13,775 | +14.3% |
| Trade debts | 44 | €95,648 | €94,423 | -€1,225 | -1.3% |
| Suppliers | 440/4 | €95,648 | €94,423 | -€1,225 | -1.3% |
| Other amounts payable | 47/48 | €1,000 | €16,000 | +€15,000 | +1500.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,099 | €6,537 | +€1,438 | +28.2% |
| Other operating charges | 640/8 | €611 | €2,977 | +€2,366 | +387.1% |
| Gross operating margin | 9900 | €16,468 | €382 | -€16,086 | -97.7% |
| Operating profit (loss) | 9901 | €10,758 | -€9,132 | -€19,890 | |
| Financial income | 75/76B | €26 | €2 | -€24 | -94.1% |
| Recurring financial income | 75 | €26 | €2 | -€24 | -94.1% |
| Financial charges | 65/66B | €1,827 | €2,358 | +€531 | +29.0% |
| Recurring financial charges | 65 | €1,827 | €2,358 | +€531 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €8,956 | -€11,488 | -€20,444 | |
| Profit (loss) for the period | 9904 | €8,956 | -€11,488 | -€20,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,956 | -€11,488 | -€20,444 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.