BV Eva De Bock: 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.
BV Eva De Bock
Largest movements
- Cash +€35,265
up €35,265 (+22.7%), from €155,464 to €190,729
mainly Net result for the year (+€60,502) and Depreciation (+€41,957)
- Receivables within one year +€32,843
up €32,843 (+50.6%), from €64,947 to €97,790
of which Other amounts receivable: +€22,441
- Tangible fixed assets -€31,443
down €31,443 (-3.3%), from €957,693 to €926,250
of which Land and buildings: -€26,831
- Reserves +€60,502
up €60,502 (+11.5%), from €525,398 to €585,900
- Debts after one year -€31,870
down €31,870 (-6.9%), from €461,661 to €429,791
- Gross operating margin +€33,450
up €33,450 (+28.3%), from €118,139 to €151,590
- Taxes +€8,286
up €8,286 (+37.0%), from €22,418 to €30,704
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 | €1,190,263 | €1,228,399 | +€38,136 | +3.2% |
| Fixed assets | 21/28 | €966,993 | €935,550 | -€31,443 | -3.3% |
| Tangible fixed assets | 22/27 | €957,693 | €926,250 | -€31,443 | -3.3% |
| Land and buildings | 22 | €940,503 | €913,672 | -€26,831 | -2.9% |
| Furniture and vehicles | 24 | €17,190 | €3,266 | -€13,924 | -81.0% |
| Other tangible fixed assets | 26 | - | €9,312 | +€9,312 | |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €223,270 | €292,849 | +€69,579 | +31.2% |
| Amounts receivable within one year | 40/41 | €64,947 | €97,790 | +€32,843 | +50.6% |
| Trade receivables | 40 | €34,722 | €45,123 | +€10,402 | +30.0% |
| Other amounts receivable | 41 | €30,226 | €52,667 | +€22,441 | +74.2% |
| Cash at bank and in hand | 54/58 | €155,464 | €190,729 | +€35,265 | +22.7% |
| Deferred charges and accrued income | 490/1 | €2,859 | €4,330 | +€1,471 | +51.5% |
| Total equity and liabilities | 10/49 | €1,190,263 | €1,228,399 | +€38,136 | +3.2% |
| Equity | 10/15 | €542,349 | €602,851 | +€60,502 | +11.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €525,398 | €585,900 | +€60,502 | +11.5% |
| Distributable reserves | 133 | €525,398 | €585,900 | +€60,502 | +11.5% |
| Profit (loss) carried forward | 14 | €4,551 | €4,551 | = | 0.0% |
| Amounts payable | 17/49 | €647,914 | €625,548 | -€22,367 | -3.5% |
| Amounts payable after more than one year | 17 | €461,661 | €429,791 | -€31,870 | -6.9% |
| Financial debts | 170/4 | €461,661 | €429,791 | -€31,870 | -6.9% |
| Amounts payable within one year | 42/48 | €184,058 | €193,750 | +€9,693 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €31,457 | €31,870 | +€412 | +1.3% |
| Financial debts | 43 | €100,000 | €100,094 | +€94 | +0.1% |
| Credit institutions | 430/8 | €0 | €94 | +€94 | |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €10,258 | €10,091 | -€166 | -1.6% |
| Suppliers | 440/4 | €10,258 | €10,091 | -€166 | -1.6% |
| Taxes, remuneration and social security | 45 | €14,758 | €22,721 | +€7,963 | +54.0% |
| Taxes | 450/3 | €14,758 | €22,344 | +€7,586 | +51.4% |
| Remuneration and social security | 454/9 | - | €377 | +€377 | |
| Other amounts payable | 47/48 | €27,585 | €28,975 | +€1,389 | +5.0% |
| Accrued charges and deferred income | 492/3 | €2,196 | €2,006 | -€190 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,381 | €41,957 | -€1,424 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,929 | €5,948 | +€19 | +0.3% |
| Gross operating margin | 9900 | €118,139 | €151,590 | +€33,450 | +28.3% |
| Operating profit (loss) | 9901 | €68,829 | €103,685 | +€34,855 | +50.6% |
| Financial income | 75/76B | €819 | €1,438 | +€619 | +75.5% |
| Recurring financial income | 75 | €819 | €1,438 | +€619 | +75.5% |
| Financial charges | 65/66B | €14,426 | €13,917 | -€509 | -3.5% |
| Recurring financial charges | 65 | €14,426 | €13,917 | -€509 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €55,223 | €91,206 | +€35,983 | +65.2% |
| Income taxes | 67/77 | €22,418 | €30,704 | +€8,286 | +37.0% |
| Profit (loss) for the period | 9904 | €32,805 | €60,502 | +€27,697 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,805 | €60,502 | +€27,697 | +84.4% |
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 28 October 2026 via checked.be.