Confiserie Eva: 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.
Confiserie Eva
Largest movements
- Tangible fixed assets +€57,688
up €57,688 (+188%), from €30,622 to €88,310
of which Plant, machinery and equipment: +€31,152
- Financial fixed assets +€7,500
up €7,500 (+167%), from €4,500 to €12,000
- Receivables within one year +€3,677
new in 2024: €3,677
of which Trade receivables: +€2,466
- Cash +€3,287
up €3,287 (+60.0%), from €5,475 to €8,762
mainly Debts after one year (+€49,105) and Depreciation (+€16,013)
- Stocks and contracts -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Debts after one year +€49,105
new in 2024: €49,105
- Trade debts -€18,479
no longer reported in 2024 (was €18,479)
- Short-term financial debts +€13,726
new in 2024: €13,726
- Profit (loss) carried forward +€10,675
up €10,675 (+72.6%), from €14,713 to €25,388
- Other debts +€7,622
new in 2024: €7,622
- Depreciation +€5,783
up €5,783 (+56.5%), from €10,230 to €16,013
- Write-downs -€5,599
no longer reported in 2024 (was €5,599)
- Other operating charges +€4,186
up €4,186 (+148%), from €2,836 to €7,022
- Taxes -€2,944
down €2,944 (-73.6%), from €4,000 to €1,056
- Financial charges +€2,550
up €2,550 (+2,043%), from €125 to €2,675
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,597 | €114,748 | +€70,152 | +157% |
| Fixed assets | 21/28 | €35,122 | €100,310 | +€65,188 | +186% |
| Tangible fixed assets | 22/27 | €30,622 | €88,310 | +€57,688 | +188% |
| Plant, machinery and equipment | 23 | €10,018 | €41,171 | +€31,152 | +311% |
| Furniture and vehicles | 24 | €1,735 | €29,040 | +€27,306 | +1,574% |
| Other tangible fixed assets | 26 | €18,869 | €18,099 | -€770 | -4.1% |
| Financial fixed assets | 28 | €4,500 | €12,000 | +€7,500 | +167% |
| Current assets | 29/58 | €9,475 | €14,439 | +€4,964 | +52.4% |
| Stocks and contracts in progress | 3 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Stocks | 30/36 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Amounts receivable within one year | 40/41 | - | €3,677 | +€3,677 | |
| Trade receivables | 40 | - | €2,466 | +€2,466 | |
| Other amounts receivable | 41 | - | €1,210 | +€1,210 | |
| Cash at bank and in hand | 54/58 | €5,475 | €8,762 | +€3,287 | +60.0% |
| Total equity and liabilities | 10/49 | €44,597 | €114,748 | +€70,152 | +157% |
| Equity | 10/15 | €19,713 | €30,388 | +€10,675 | +54.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,713 | €25,388 | +€10,675 | +72.6% |
| Amounts payable | 17/49 | €24,884 | €84,360 | +€59,477 | +239% |
| Amounts payable after more than one year | 17 | - | €49,105 | +€49,105 | |
| Financial debts | 170/4 | - | €49,105 | +€49,105 | |
| Amounts payable within one year | 42/48 | €24,884 | €35,256 | +€10,372 | +41.7% |
| Financial debts | 43 | - | €13,726 | +€13,726 | |
| Credit institutions | 430/8 | - | €13,726 | +€13,726 | |
| Trade debts | 44 | €18,479 | - | -€18,479 | |
| Suppliers | 440/4 | €18,479 | - | -€18,479 | |
| Taxes, remuneration and social security | 45 | €6,404 | €13,908 | +€7,503 | +117% |
| Taxes | 450/3 | €6,404 | €3,000 | -€3,404 | -53.2% |
| Remuneration and social security | 454/9 | - | €10,908 | +€10,908 | |
| Other amounts payable | 47/48 | - | €7,622 | +€7,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,230 | €16,013 | +€5,783 | +56.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,599 | - | -€5,599 | |
| Other operating charges | 640/8 | €2,836 | €7,022 | +€4,186 | +148% |
| Gross operating margin | 9900 | €37,502 | €37,439 | -€63 | -0.2% |
| Operating profit (loss) | 9901 | €18,838 | €14,404 | -€4,434 | -23.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +2,040% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +2,040% |
| Financial charges | 65/66B | €125 | €2,675 | +€2,550 | +2,043% |
| Recurring financial charges | 65 | €125 | €2,675 | +€2,550 | +2,043% |
| Profit (loss) for the period before taxes | 9903 | €18,713 | €11,732 | -€6,981 | -37.3% |
| Income taxes | 67/77 | €4,000 | €1,056 | -€2,944 | -73.6% |
| Profit (loss) for the period | 9904 | €14,713 | €10,675 | -€4,038 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,713 | €10,675 | -€4,038 | -27.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.