Dr EVE ACCARAIN: 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.
Dr EVE ACCARAIN
Largest movements
- Receivables within one year -€34,969
down €34,969 (-84.7%), from €41,304 to €6,335
- Cash +€14,105
up €14,105 (+44.9%), from €31,404 to €45,510
mainly Receivables within one year (+€34,969) and Other debts (+€5,926)
- Tangible fixed assets -€5,591
down €5,591 (-4.4%), from €126,820 to €121,229
of which Land and buildings: -€5,524
- Profit (loss) carried forward -€20,202
down €20,202 (-37.4%), from €54,023 to €33,821
- Debts after one year -€9,444
down €9,444 (-9.1%), from €103,541 to €94,097
- Other debts +€5,926
up €5,926 (+32.9%), from €18,000 to €23,926
- Tax, wage and social debts -€3,176
no longer reported in 2025 (was €3,176)
- Financial charges +€56,091
up €56,091 (+4,420%), from €1,269 to €57,360
- Gross operating margin +€26,645
up €26,645 (+161%), from €16,503 to €43,148
- Taxes -€2,165
down €2,165 (-100%), from €2,165 to €0
- Other operating charges -€923
down €923 (-69.8%), from €1,322 to €400
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 | €203,100 | €176,288 | -€26,812 | -13.2% |
| Fixed assets | 21/28 | €126,820 | €121,229 | -€5,591 | -4.4% |
| Tangible fixed assets | 22/27 | €126,820 | €121,229 | -€5,591 | -4.4% |
| Land and buildings | 22 | €126,754 | €121,229 | -€5,524 | -4.4% |
| Furniture and vehicles | 24 | €66 | €0 | -€66 | -100% |
| Current assets | 29/58 | €76,280 | €55,059 | -€21,222 | -27.8% |
| Amounts receivable within one year | 40/41 | €41,304 | €6,335 | -€34,969 | -84.7% |
| Other amounts receivable | 41 | €41,304 | €6,335 | -€34,969 | -84.7% |
| Cash at bank and in hand | 54/58 | €31,404 | €45,510 | +€14,105 | +44.9% |
| Deferred charges and accrued income | 490/1 | €3,572 | €3,214 | -€358 | -10.0% |
| Total equity and liabilities | 10/49 | €203,100 | €176,288 | -€26,812 | -13.2% |
| Equity | 10/15 | €69,023 | €48,821 | -€20,202 | -29.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,023 | €33,821 | -€20,202 | -37.4% |
| Amounts payable | 17/49 | €134,076 | €127,466 | -€6,610 | -4.9% |
| Amounts payable after more than one year | 17 | €103,541 | €94,097 | -€9,444 | -9.1% |
| Financial debts | 170/4 | €103,541 | €94,097 | -€9,444 | -9.1% |
| Amounts payable within one year | 42/48 | €30,536 | €33,370 | +€2,834 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,359 | €9,444 | +€85 | +0.9% |
| Taxes, remuneration and social security | 45 | €3,176 | - | -€3,176 | |
| Taxes | 450/3 | €3,176 | - | -€3,176 | |
| Other amounts payable | 47/48 | €18,000 | €23,926 | +€5,926 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,802 | €5,591 | -€212 | -3.6% |
| Other operating charges | 640/8 | €1,322 | €400 | -€923 | -69.8% |
| Gross operating margin | 9900 | €16,503 | €43,148 | +€26,645 | +161% |
| Operating profit (loss) | 9901 | €9,378 | €37,158 | +€27,780 | +296% |
| Financial charges | 65/66B | €1,269 | €57,360 | +€56,091 | +4,420% |
| Recurring financial charges | 65 | €1,269 | €57,360 | +€56,091 | +4,420% |
| Profit (loss) for the period before taxes | 9903 | €8,109 | -€20,202 | -€28,311 | |
| Income taxes | 67/77 | €2,165 | €0 | -€2,165 | -100% |
| Profit (loss) for the period | 9904 | €5,944 | -€20,202 | -€26,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,944 | -€20,202 | -€26,146 |
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 30 October 2026 via checked.be.