Dr. Evenblij: 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. Evenblij
Largest movements
- Cash +€124,606
up €124,606 (+61.8%), from €201,691 to €326,297
mainly Net result for the year (+€121,139) and Receivables within one year (+€24,877)
- Receivables within one year -€24,877
down €24,877 (-99.5%), from €25,000 to €123
- Tangible fixed assets +€24,171
up €24,171 (+1749.6%), from €1,382 to €25,553
of which Furniture and vehicles: +€24,929
- Deferred charges and accrued income -€6,342
down €6,342 (-43.2%), from €14,693 to €8,351
- Reserves +€120,280
up €120,280 (+53.3%), from €225,591 to €345,871
- Tax, wage and social debts -€5,225
no longer reported in 2025 (was €5,225)
- Depreciation +€2,357
up €2,357 (+499.5%), from €472 to €2,829
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.
Cash bridge derived
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 | €242,765 | €360,324 | +€117,558 | +48.4% |
| Fixed assets | 21/28 | €1,382 | €25,553 | +€24,171 | +1749.6% |
| Tangible fixed assets | 22/27 | €1,382 | €25,553 | +€24,171 | +1749.6% |
| Plant, machinery and equipment | 23 | €1,382 | €624 | -€757 | -54.8% |
| Furniture and vehicles | 24 | - | €24,929 | +€24,929 | |
| Current assets | 29/58 | €241,384 | €334,771 | +€93,387 | +38.7% |
| Amounts receivable within one year | 40/41 | €25,000 | €123 | -€24,877 | -99.5% |
| Other amounts receivable | 41 | €25,000 | €123 | -€24,877 | -99.5% |
| Cash at bank and in hand | 54/58 | €201,691 | €326,297 | +€124,606 | +61.8% |
| Deferred charges and accrued income | 490/1 | €14,693 | €8,351 | -€6,342 | -43.2% |
| Total equity and liabilities | 10/49 | €242,765 | €360,324 | +€117,558 | +48.4% |
| Equity | 10/15 | €226,591 | €346,871 | +€120,280 | +53.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €225,591 | €345,871 | +€120,280 | +53.3% |
| Distributable reserves | 133 | €225,591 | €345,871 | +€120,280 | +53.3% |
| Amounts payable | 17/49 | €16,174 | €13,453 | -€2,721 | -16.8% |
| Amounts payable within one year | 42/48 | €16,174 | €13,453 | -€2,721 | -16.8% |
| Trade debts | 44 | €2,314 | €2,704 | +€389 | +16.8% |
| Suppliers | 440/4 | €2,314 | €2,704 | +€389 | +16.8% |
| Taxes, remuneration and social security | 45 | €5,225 | - | -€5,225 | |
| Taxes | 450/3 | €5,225 | - | -€5,225 | |
| Other amounts payable | 47/48 | €8,635 | €10,749 | +€2,114 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €472 | €2,829 | +€2,357 | +499.5% |
| Other operating charges | 640/8 | €584 | €1,161 | +€576 | +98.6% |
| Gross operating margin | 9900 | €159,391 | €160,091 | +€700 | +0.4% |
| Operating profit (loss) | 9901 | €158,334 | €156,101 | -€2,233 | -1.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €57 | €86 | +€29 | +50.8% |
| Recurring financial charges | 65 | €57 | €86 | +€29 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €158,279 | €156,016 | -€2,264 | -1.4% |
| Income taxes | 67/77 | €35,225 | €34,877 | -€348 | -1.0% |
| Profit (loss) for the period | 9904 | €123,055 | €121,139 | -€1,916 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €123,055 | €121,139 | -€1,916 | -1.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.