YOUR DEDICATED EVENT PARTNER: 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.
YOUR DEDICATED EVENT PARTNER
Largest movements
- Deferred charges and accrued income +€21,287
up €21,287 (+2,059%), from €1,034 to €22,321
- Receivables within one year -€11,801
down €11,801 (-9.3%), from €126,673 to €114,872
of which Trade receivables: -€12,900
- Tangible fixed assets -€3,070
down €3,070 (-56.5%), from €5,439 to €2,368
- Cash +€1,741
up €1,741 (+209%), from €835 to €2,576
mainly Net result for the year (+€17,548) and Receivables within one year (+€11,801)
- Reserves +€17,548
up €17,548 (+197%), from €8,888 to €26,436
- Tax, wage and social debts -€14,289
down €14,289 (-93.3%), from €15,315 to €1,026
- Current portion of long-term debt +€3,643
up €3,643 (+77.4%), from €4,707 to €8,351
- Gross operating margin +€14,685
up €14,685 (+91.0%), from €16,132 to €30,817
- Taxes +€3,590
up €3,590 (+77.1%), from €4,657 to €8,247
- Other operating charges +€2,094
up €2,094 (+267%), from €784 to €2,878
- Financial charges +€849
up €849 (+104%), from €817 to €1,666
- Depreciation -€348
down €348 (-30.6%), from €1,136 to €789
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 | €135,580 | €143,737 | +€8,158 | +6.0% |
| Fixed assets | 21/28 | €7,039 | €3,968 | -€3,070 | -43.6% |
| Tangible fixed assets | 22/27 | €5,439 | €2,368 | -€3,070 | -56.5% |
| Furniture and vehicles | 24 | €5,439 | €2,368 | -€3,070 | -56.5% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €128,541 | €139,769 | +€11,228 | +8.7% |
| Amounts receivable within one year | 40/41 | €126,673 | €114,872 | -€11,801 | -9.3% |
| Trade receivables | 40 | €115,095 | €102,196 | -€12,900 | -11.2% |
| Other amounts receivable | 41 | €11,578 | €12,677 | +€1,099 | +9.5% |
| Cash at bank and in hand | 54/58 | €835 | €2,576 | +€1,741 | +209% |
| Deferred charges and accrued income | 490/1 | €1,034 | €22,321 | +€21,287 | +2,059% |
| Total equity and liabilities | 10/49 | €135,580 | €143,737 | +€8,158 | +6.0% |
| Equity | 10/15 | €105,527 | €123,075 | +€17,548 | +16.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €8,888 | €26,436 | +€17,548 | +197% |
| Distributable reserves | 133 | €8,888 | €26,436 | +€17,548 | +197% |
| Profit (loss) carried forward | 14 | €88,579 | €88,579 | = | 0.0% |
| Amounts payable | 17/49 | €30,052 | €20,662 | -€9,390 | -31.2% |
| Amounts payable within one year | 42/48 | €30,052 | €20,662 | -€9,390 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €4,707 | €8,351 | +€3,643 | +77.4% |
| Trade debts | 44 | €9,530 | €10,786 | +€1,256 | +13.2% |
| Suppliers | 440/4 | €9,530 | €10,786 | +€1,256 | +13.2% |
| Taxes, remuneration and social security | 45 | €15,315 | €1,026 | -€14,289 | -93.3% |
| Taxes | 450/3 | €15,315 | €1,026 | -€14,289 | -93.3% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €12,595 | +€12,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €789 | -€348 | -30.6% |
| Other operating charges | 640/8 | €784 | €2,878 | +€2,094 | +267% |
| Gross operating margin | 9900 | €16,132 | €30,817 | +€14,685 | +91.0% |
| Operating profit (loss) | 9901 | €14,212 | €27,151 | +€12,939 | +91.0% |
| Financial income | 75/76B | €150 | €310 | +€160 | +106% |
| Recurring financial income | 75 | €150 | €310 | +€160 | +106% |
| Financial charges | 65/66B | €817 | €1,666 | +€849 | +104% |
| Recurring financial charges | 65 | €817 | €1,666 | +€849 | +104% |
| Profit (loss) for the period before taxes | 9903 | €13,545 | €25,795 | +€12,250 | +90.4% |
| Income taxes | 67/77 | €4,657 | €8,247 | +€3,590 | +77.1% |
| Profit (loss) for the period | 9904 | €8,888 | €17,548 | +€8,660 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,888 | €17,548 | +€8,660 | +97.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.