Eline Van Bogget: 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.
Eline Van Bogget
Largest movements
- Cash +€20,847
up €20,847 (+36.8%), from €56,634 to €77,481
mainly Net result for the year (+€36,728) and Trade debts (+€1,396)
- Receivables within one year +€14,655
up €14,655 (+14,655%), from €100 to €14,755
of which Other amounts receivable: +€13,505
- Reserves +€35,895
up €35,895 (+94.3%), from €38,079 to €73,974
- Tax, wage and social debts -€1,789
down €1,789 (-11.9%), from €14,972 to €13,183
- Trade debts +€1,396
up €1,396 (+1,396%), from €100 to €1,496
- Gross operating margin -€3,074
down €3,074 (-6.2%), from €49,483 to €46,409
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 | €56,734 | €92,236 | +€35,502 | +62.6% |
| Current assets | 29/58 | €56,734 | €92,236 | +€35,502 | +62.6% |
| Amounts receivable within one year | 40/41 | €100 | €14,755 | +€14,655 | +14,655% |
| Trade receivables | 40 | €100 | €1,250 | +€1,150 | +1,150% |
| Other amounts receivable | 41 | - | €13,505 | +€13,505 | |
| Cash at bank and in hand | 54/58 | €56,634 | €77,481 | +€20,847 | +36.8% |
| Total equity and liabilities | 10/49 | €56,734 | €92,236 | +€35,502 | +62.6% |
| Equity | 10/15 | €41,079 | €76,974 | +€35,895 | +87.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,079 | €73,974 | +€35,895 | +94.3% |
| Distributable reserves | 133 | €38,079 | €73,974 | +€35,895 | +94.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,655 | €15,262 | -€393 | -2.5% |
| Amounts payable within one year | 42/48 | €15,655 | €15,262 | -€393 | -2.5% |
| Trade debts | 44 | €100 | €1,496 | +€1,396 | +1,396% |
| Suppliers | 440/4 | €100 | €1,496 | +€1,396 | +1,396% |
| Taxes, remuneration and social security | 45 | €14,972 | €13,183 | -€1,789 | -11.9% |
| Taxes | 450/3 | €14,972 | €13,183 | -€1,789 | -11.9% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Other operating charges | 640/8 | €598 | €465 | -€133 | -22.2% |
| Gross operating margin | 9900 | €49,483 | €46,409 | -€3,074 | -6.2% |
| Operating profit (loss) | 9901 | €48,885 | €45,944 | -€2,941 | -6.0% |
| Financial income | 75/76B | - | €360 | +€360 | |
| Recurring financial income | 75 | - | €360 | +€360 | |
| Financial charges | 65/66B | €199 | €168 | -€31 | -15.5% |
| Recurring financial charges | 65 | €199 | €168 | -€31 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €48,686 | €46,136 | -€2,550 | -5.2% |
| Income taxes | 67/77 | €9,774 | €9,408 | -€365 | -3.7% |
| Profit (loss) for the period | 9904 | €38,912 | €36,728 | -€2,185 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,912 | €36,728 | -€2,185 | -5.6% |
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 17 October 2026 via checked.be.