ANKAERT EVELINE: 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.
ANKAERT EVELINE
Largest movements
- Cash -€147,326
down €147,326 (-65.8%), from €223,798 to €76,472
mainly Contributions, distributions and other (-€229,329) and Debts after one year (-€13,003)
- Tangible fixed assets -€22,079
down €22,079 (-23.5%), from €94,041 to €71,961
of which Furniture and vehicles: -€19,865
- Reserves -€151,921
down €151,921 (-66.2%), from €229,329 to €77,408
- Debts after one year -€13,003
down €13,003 (-27.7%), from €46,977 to €33,974
- Gross operating margin -€17,701
down €17,701 (-12.7%), from €139,609 to €121,908
- Taxes -€3,458
down €3,458 (-14.6%), from €23,718 to €20,261
- Depreciation +€2,696
up €2,696 (+13.9%), from €19,384 to €22,079
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.
Cash bridge derived
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 | €323,134 | €154,455 | -€168,679 | -52.2% |
| Fixed assets | 21/28 | €94,041 | €71,961 | -€22,079 | -23.5% |
| Tangible fixed assets | 22/27 | €94,041 | €71,961 | -€22,079 | -23.5% |
| Plant, machinery and equipment | 23 | €3,296 | €2,481 | -€815 | -24.7% |
| Furniture and vehicles | 24 | €82,375 | €62,511 | -€19,865 | -24.1% |
| Other tangible fixed assets | 26 | €8,369 | €6,969 | -€1,400 | -16.7% |
| Current assets | 29/58 | €229,093 | €82,493 | -€146,600 | -64.0% |
| Amounts receivable within one year | 40/41 | €5,295 | €6,021 | +€726 | +13.7% |
| Trade receivables | 40 | €4,013 | - | -€4,013 | |
| Other amounts receivable | 41 | €1,282 | €6,021 | +€4,739 | +369.8% |
| Cash at bank and in hand | 54/58 | €223,798 | €76,472 | -€147,326 | -65.8% |
| Total equity and liabilities | 10/49 | €323,134 | €154,455 | -€168,679 | -52.2% |
| Equity | 10/15 | €247,879 | €95,958 | -€151,921 | -61.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €229,329 | €77,408 | -€151,921 | -66.2% |
| Distributable reserves | 133 | €229,329 | €77,408 | -€151,921 | -66.2% |
| Amounts payable | 17/49 | €75,255 | €58,497 | -€16,758 | -22.3% |
| Amounts payable after more than one year | 17 | €46,977 | €33,974 | -€13,003 | -27.7% |
| Financial debts | 170/4 | €46,977 | €33,974 | -€13,003 | -27.7% |
| Amounts payable within one year | 42/48 | €28,278 | €24,523 | -€3,755 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €12,681 | €13,003 | +€323 | +2.5% |
| Trade debts | 44 | €4,950 | €2,498 | -€2,451 | -49.5% |
| Suppliers | 440/4 | €4,950 | €2,498 | -€2,451 | -49.5% |
| Taxes, remuneration and social security | 45 | €7,439 | €8,182 | +€743 | +10.0% |
| Taxes | 450/3 | €7,439 | €8,182 | +€743 | +10.0% |
| Other amounts payable | 47/48 | €3,209 | €839 | -€2,370 | -73.9% |
| Non-recurring operating income | 76A | €17,719 | - | -€17,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,384 | €22,079 | +€2,696 | +13.9% |
| Other operating charges | 640/8 | €201 | €581 | +€380 | +189.6% |
| Gross operating margin | 9900 | €139,609 | €121,908 | -€17,701 | -12.7% |
| Operating profit (loss) | 9901 | €120,024 | €99,248 | -€20,777 | -17.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,866 | €1,579 | -€287 | -15.4% |
| Recurring financial charges | 65 | €1,866 | €1,579 | -€287 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €118,162 | €97,669 | -€20,493 | -17.3% |
| Income taxes | 67/77 | €23,718 | €20,261 | -€3,458 | -14.6% |
| Profit (loss) for the period | 9904 | €94,444 | €77,408 | -€17,035 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,444 | €77,408 | -€17,035 | -18.0% |
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 11 October 2026 via checked.be.