Bartholomees Evaline: 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.
Bartholomees Evaline
Largest movements
- Cash +€35,762
up €35,762 (+55.0%), from €65,054 to €100,817
mainly Net result for the year (+€38,602) and Tax, wage and social debts (+€2,256)
- Receivables within one year +€3,820
up €3,820 (+38.0%), from €10,051 to €13,871
of which Trade receivables: +€2,884
- Deferred charges and accrued income +€1,594
up €1,594 (+613%), from €260 to €1,854
- Reserves +€38,600
up €38,600 (+57.6%), from €67,000 to €105,600
- Tax, wage and social debts +€2,256
up €2,256 (+50.0%), from €4,508 to €6,763
of which Taxes: +€2,241
- Gross operating margin +€8,874
up €8,874 (+20.2%), from €43,843 to €52,717
- Taxes +€2,919
up €2,919 (+21.3%), from €13,716 to €16,635
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 | €79,730 | €120,179 | +€40,448 | +50.7% |
| Fixed assets | 21/28 | €4,365 | €3,637 | -€729 | -16.7% |
| Tangible fixed assets | 22/27 | €4,365 | €3,637 | -€729 | -16.7% |
| Furniture and vehicles | 24 | €4,365 | €3,637 | -€729 | -16.7% |
| Current assets | 29/58 | €75,365 | €116,542 | +€41,177 | +54.6% |
| Amounts receivable within one year | 40/41 | €10,051 | €13,871 | +€3,820 | +38.0% |
| Trade receivables | 40 | €5,729 | €8,613 | +€2,884 | +50.3% |
| Other amounts receivable | 41 | €4,322 | €5,259 | +€937 | +21.7% |
| Cash at bank and in hand | 54/58 | €65,054 | €100,817 | +€35,762 | +55.0% |
| Deferred charges and accrued income | 490/1 | €260 | €1,854 | +€1,594 | +613% |
| Total equity and liabilities | 10/49 | €79,730 | €120,179 | +€40,448 | +50.7% |
| Equity | 10/15 | €73,081 | €111,683 | +€38,602 | +52.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €67,000 | €105,600 | +€38,600 | +57.6% |
| Distributable reserves | 133 | €67,000 | €105,600 | +€38,600 | +57.6% |
| Profit (loss) carried forward | 14 | €81 | €83 | +€2 | +2.6% |
| Amounts payable | 17/49 | €6,649 | €8,495 | +€1,846 | +27.8% |
| Amounts payable within one year | 42/48 | €6,649 | €8,495 | +€1,846 | +27.8% |
| Trade debts | 44 | €2,141 | €1,732 | -€409 | -19.1% |
| Suppliers | 440/4 | €2,141 | €1,732 | -€409 | -19.1% |
| Taxes, remuneration and social security | 45 | €4,508 | €6,763 | +€2,256 | +50.0% |
| Taxes | 450/3 | €2,367 | €4,608 | +€2,241 | +94.7% |
| Remuneration and social security | 454/9 | €2,141 | €2,155 | +€14 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €729 | +€413 | +131% |
| Other operating charges | 640/8 | €1,120 | €955 | -€165 | -14.7% |
| Gross operating margin | 9900 | €43,843 | €52,717 | +€8,874 | +20.2% |
| Operating profit (loss) | 9901 | €42,408 | €51,034 | +€8,626 | +20.3% |
| Financial income | 75/76B | €4,492 | €4,320 | -€172 | -3.8% |
| Recurring financial income | 75 | €4,492 | €4,320 | -€172 | -3.8% |
| Financial charges | 65/66B | €155 | €116 | -€39 | -25.1% |
| Recurring financial charges | 65 | €155 | €116 | -€39 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €46,744 | €55,237 | +€8,493 | +18.2% |
| Income taxes | 67/77 | €13,716 | €16,635 | +€2,919 | +21.3% |
| Profit (loss) for the period | 9904 | €33,028 | €38,602 | +€5,574 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,028 | €38,602 | +€5,574 | +16.9% |
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 24 October 2026 via checked.be.