ADV. VAN BAEVEGHEM TOM: 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.
ADV. VAN BAEVEGHEM TOM
Largest movements
- Cash +€29,112
up €29,112 (+2,911%), from €1,000 to €30,112
mainly Net result for the year (+€34,872) and Tax, wage and social debts (+€13,664)
- Receivables within one year +€17,040
new in 2025: €17,040
of which Other amounts receivable: +€8,915
- Tangible fixed assets +€4,053
new in 2025: €4,053
- Reserves +€32,000
new in 2025: €32,000
- Tax, wage and social debts +€13,664
new in 2025: €13,664
of which Taxes: +€11,964
- Profit (loss) carried forward +€2,872
up €2,872, from -€2,407 to €465
- Trade debts +€1,794
up €1,794 (+74.5%), from €2,407 to €4,201
- Gross operating margin +€47,427
up €47,427, from -€2,407 to €45,020
- Taxes +€8,663
new in 2025: €8,663
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 | €1,000 | €51,330 | +€50,330 | +5,033% |
| Fixed assets | 21/28 | - | €4,053 | +€4,053 | |
| Tangible fixed assets | 22/27 | - | €4,053 | +€4,053 | |
| Furniture and vehicles | 24 | - | €4,053 | +€4,053 | |
| Current assets | 29/58 | €1,000 | €47,277 | +€46,277 | +4,628% |
| Amounts receivable within one year | 40/41 | - | €17,040 | +€17,040 | |
| Trade receivables | 40 | - | €8,125 | +€8,125 | |
| Other amounts receivable | 41 | - | €8,915 | +€8,915 | |
| Cash at bank and in hand | 54/58 | €1,000 | €30,112 | +€29,112 | +2,911% |
| Deferred charges and accrued income | 490/1 | - | €125 | +€125 | |
| Total equity and liabilities | 10/49 | €1,000 | €51,330 | +€50,330 | +5,033% |
| Equity | 10/15 | -€1,407 | €33,465 | +€34,872 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €32,000 | +€32,000 | |
| Distributable reserves | 133 | - | €32,000 | +€32,000 | |
| Profit (loss) carried forward | 14 | -€2,407 | €465 | +€2,872 | |
| Amounts payable | 17/49 | €2,407 | €17,865 | +€15,458 | +642% |
| Amounts payable within one year | 42/48 | €2,407 | €17,865 | +€15,458 | +642% |
| Trade debts | 44 | €2,407 | €4,201 | +€1,794 | +74.5% |
| Suppliers | 440/4 | €2,407 | €4,201 | +€1,794 | +74.5% |
| Taxes, remuneration and social security | 45 | - | €13,664 | +€13,664 | |
| Taxes | 450/3 | - | €11,964 | +€11,964 | |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €247 | +€247 | |
| Non-recurring operating charges | 66A | - | €1,202 | +€1,202 | |
| Gross operating margin | 9900 | -€2,407 | €45,020 | +€47,427 | |
| Operating profit (loss) | 9901 | -€2,407 | €43,571 | +€45,978 | |
| Financial income | 75/76B | - | €125 | +€125 | |
| Recurring financial income | 75 | - | €125 | +€125 | |
| Financial charges | 65/66B | - | €161 | +€161 | |
| Recurring financial charges | 65 | - | €161 | +€161 | |
| Profit (loss) for the period before taxes | 9903 | -€2,407 | €43,535 | +€45,942 | |
| Income taxes | 67/77 | - | €8,663 | +€8,663 | |
| Profit (loss) for the period | 9904 | -€2,407 | €34,872 | +€37,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,407 | €34,872 | +€37,279 |
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 27 October 2026 via checked.be.