DR. HANNE EVERAERT: 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. HANNE EVERAERT
Largest movements
- Cash +€45,103
up €45,103 (+124%), from €36,418 to €81,521
mainly Net result for the year (+€64,131) and Other debts (+€49,050)
- Deferred charges and accrued income +€38,336
up €38,336, from €0 to €38,336
- Tangible fixed assets -€1,813
down €1,813 (-100%), from €1,813 to €0
- Other debts +€49,050
up €49,050 (+271%), from €18,106 to €67,156
- Accrued charges and deferred income +€31,340
up €31,340 (+21,689%), from €145 to €31,485
- Gross operating margin +€38,859
up €38,859 (+77.4%), from €50,194 to €89,053
- Taxes +€11,163
up €11,163 (+105%), from €10,633 to €21,796
- Depreciation -€5,704
down €5,704 (-75.9%), from €7,517 to €1,813
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 | €42,598 | €124,224 | +€81,626 | +192% |
| Fixed assets | 21/28 | €1,813 | €0 | -€1,813 | -100% |
| Tangible fixed assets | 22/27 | €1,813 | €0 | -€1,813 | -100% |
| Furniture and vehicles | 24 | €1,813 | €0 | -€1,813 | -100% |
| Current assets | 29/58 | €40,785 | €124,224 | +€83,439 | +205% |
| Amounts receivable within one year | 40/41 | €4,367 | €4,367 | = | 0.0% |
| Other amounts receivable | 41 | €4,367 | €4,367 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,418 | €81,521 | +€45,103 | +124% |
| Deferred charges and accrued income | 490/1 | €0 | €38,336 | +€38,336 | |
| Total equity and liabilities | 10/49 | €42,598 | €124,224 | +€81,626 | +192% |
| Equity | 10/15 | €19,832 | €19,963 | +€131 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,232 | €1,363 | +€131 | +10.6% |
| Distributable reserves | 133 | €1,232 | €1,363 | +€131 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,765 | €104,260 | +€81,495 | +358% |
| Amounts payable within one year | 42/48 | €22,621 | €72,776 | +€50,155 | +222% |
| Trade debts | 44 | €52 | €774 | +€722 | +1,397% |
| Suppliers | 440/4 | €52 | €774 | +€722 | +1,397% |
| Taxes, remuneration and social security | 45 | €4,463 | €4,846 | +€383 | +8.6% |
| Taxes | 450/3 | €3,113 | €3,496 | +€383 | +12.3% |
| Remuneration and social security | 454/9 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €18,106 | €67,156 | +€49,050 | +271% |
| Accrued charges and deferred income | 492/3 | €145 | €31,485 | +€31,340 | +21,689% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,517 | €1,813 | -€5,704 | -75.9% |
| Other operating charges | 640/8 | €1,050 | €1,203 | +€153 | +14.5% |
| Gross operating margin | 9900 | €50,194 | €89,053 | +€38,859 | +77.4% |
| Operating profit (loss) | 9901 | €41,627 | €86,037 | +€44,410 | +107% |
| Financial charges | 65/66B | €109 | €110 | +€0 | +0.4% |
| Recurring financial charges | 65 | €109 | €110 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €41,518 | €85,927 | +€44,409 | +107% |
| Income taxes | 67/77 | €10,633 | €21,796 | +€11,163 | +105% |
| Profit (loss) for the period | 9904 | €30,884 | €64,131 | +€33,246 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €30,884 | €64,131 | +€33,246 | +108% |
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.