Design by Evert: 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.
Design by Evert
Largest movements
- Receivables within one year +€30,978
up €30,978 (+113%), from €27,322 to €58,300
of which Other amounts receivable: +€40,470
- Cash +€24,624
up €24,624 (+32.0%), from €77,014 to €101,638
mainly Net result for the year (+€64,596) and Depreciation (+€1,582)
- Profit (loss) carried forward +€64,596
up €64,596 (+74.2%), from €87,079 to €151,675
- Tax, wage and social debts -€8,041
down €8,041 (-32.7%), from €24,606 to €16,565
of which Taxes: -€6,821
- Trade debts -€2,201
down €2,201 (-56.9%), from €3,870 to €1,669
- Gross operating margin -€29,736
down €29,736 (-26.4%), from €112,622 to €82,886
- Taxes -€6,821
down €6,821 (-29.2%), from €23,386 to €16,565
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 | €116,555 | €170,909 | +€54,354 | +46.6% |
| Fixed assets | 21/28 | €12,219 | €10,637 | -€1,582 | -12.9% |
| Tangible fixed assets | 22/27 | €12,219 | €10,637 | -€1,582 | -12.9% |
| Plant, machinery and equipment | 23 | €575 | €453 | -€122 | -21.2% |
| Furniture and vehicles | 24 | €11,644 | €10,184 | -€1,460 | -12.5% |
| Current assets | 29/58 | €104,336 | €160,272 | +€55,936 | +53.6% |
| Amounts receivable within one year | 40/41 | €27,322 | €58,300 | +€30,978 | +113% |
| Trade receivables | 40 | €24,996 | €15,504 | -€9,492 | -38.0% |
| Other amounts receivable | 41 | €2,326 | €42,796 | +€40,470 | +1,740% |
| Cash at bank and in hand | 54/58 | €77,014 | €101,638 | +€24,624 | +32.0% |
| Deferred charges and accrued income | 490/1 | - | €334 | +€334 | |
| Total equity and liabilities | 10/49 | €116,555 | €170,909 | +€54,354 | +46.6% |
| Equity | 10/15 | €88,079 | €152,675 | +€64,596 | +73.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,079 | €151,675 | +€64,596 | +74.2% |
| Amounts payable | 17/49 | €28,476 | €18,234 | -€10,242 | -36.0% |
| Amounts payable within one year | 42/48 | €28,476 | €18,234 | -€10,242 | -36.0% |
| Trade debts | 44 | €3,870 | €1,669 | -€2,201 | -56.9% |
| Suppliers | 440/4 | €3,870 | €1,669 | -€2,201 | -56.9% |
| Taxes, remuneration and social security | 45 | €24,606 | €16,565 | -€8,041 | -32.7% |
| Taxes | 450/3 | €23,386 | €16,565 | -€6,821 | -29.2% |
| Remuneration and social security | 454/9 | €1,220 | - | -€1,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €1,582 | -€416 | -20.8% |
| Other operating charges | 640/8 | €170 | €46 | -€124 | -72.9% |
| Gross operating margin | 9900 | €112,622 | €82,886 | -€29,736 | -26.4% |
| Operating profit (loss) | 9901 | €110,454 | €81,258 | -€29,196 | -26.4% |
| Financial income | 75/76B | €11 | €10 | -€1 | -9.1% |
| Recurring financial income | 75 | €11 | €10 | -€1 | -9.1% |
| Financial charges | 65/66B | - | €107 | +€107 | |
| Recurring financial charges | 65 | - | €107 | +€107 | |
| Profit (loss) for the period before taxes | 9903 | €110,465 | €81,161 | -€29,304 | -26.5% |
| Income taxes | 67/77 | €23,386 | €16,565 | -€6,821 | -29.2% |
| Profit (loss) for the period | 9904 | €87,079 | €64,596 | -€22,483 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,079 | €64,596 | -€22,483 | -25.8% |
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.