Eva De Vries: 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.
Eva De Vries
Largest movements
- Receivables within one year -€80,450
down €80,450 (-90.8%), from €88,597 to €8,147
- Tangible fixed assets -€16,481
down €16,481 (-77.8%), from €21,180 to €4,699
of which Furniture and vehicles: -€15,293
- Cash -€11,416
down €11,416 (-7.9%), from €144,020 to €132,605
mainly Contributions, distributions and other (-€109,497) and Other debts (-€92,966)
- Deferred charges and accrued income +€2,834
up €2,834 (+2,210%), from €128 to €2,963
- Other debts -€92,966
down €92,966 (-48.9%), from €190,000 to €97,034
- Tax, wage and social debts -€16,720
down €16,720 (-35.8%), from €46,664 to €29,944
- Gross operating margin +€40,344
up €40,344 (+33.7%), from €119,821 to €160,165
- Taxes +€9,056
up €9,056 (+41.4%), from €21,853 to €30,908
- Financial income -€1,684
down €1,684 (-100%), from €1,684 to €0
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 | €253,926 | €148,414 | -€105,512 | -41.6% |
| Fixed assets | 21/28 | €21,180 | €4,699 | -€16,481 | -77.8% |
| Tangible fixed assets | 22/27 | €21,180 | €4,699 | -€16,481 | -77.8% |
| Furniture and vehicles | 24 | €16,257 | €964 | -€15,293 | -94.1% |
| Other tangible fixed assets | 26 | €4,923 | €3,735 | -€1,188 | -24.1% |
| Current assets | 29/58 | €232,746 | €143,715 | -€89,031 | -38.3% |
| Amounts receivable within one year | 40/41 | €88,597 | €8,147 | -€80,450 | -90.8% |
| Other amounts receivable | 41 | €88,597 | €8,147 | -€80,450 | -90.8% |
| Cash at bank and in hand | 54/58 | €144,020 | €132,605 | -€11,416 | -7.9% |
| Deferred charges and accrued income | 490/1 | €128 | €2,963 | +€2,834 | +2,210% |
| Total equity and liabilities | 10/49 | €253,926 | €148,414 | -€105,512 | -41.6% |
| Equity | 10/15 | €16,997 | €18,950 | +€1,954 | +11.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €9,497 | €11,450 | +€1,954 | +20.6% |
| Distributable reserves | 133 | €9,497 | €11,450 | +€1,954 | +20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €236,930 | €129,463 | -€107,466 | -45.4% |
| Amounts payable within one year | 42/48 | €236,930 | €129,463 | -€107,466 | -45.4% |
| Financial debts | 43 | €210 | €0 | -€210 | -100% |
| Credit institutions | 430/8 | €210 | €0 | -€210 | -100% |
| Trade debts | 44 | €55 | €2,485 | +€2,430 | +4,430% |
| Suppliers | 440/4 | €55 | €2,485 | +€2,430 | +4,430% |
| Taxes, remuneration and social security | 45 | €46,664 | €29,944 | -€16,720 | -35.8% |
| Taxes | 450/3 | €46,664 | €29,944 | -€16,720 | -35.8% |
| Other amounts payable | 47/48 | €190,000 | €97,034 | -€92,966 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,132 | €16,481 | +€1,349 | +8.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €119,821 | €160,165 | +€40,344 | +33.7% |
| Operating profit (loss) | 9901 | €104,184 | €143,164 | +€38,980 | +37.4% |
| Financial income | 75/76B | €1,684 | €0 | -€1,684 | -100% |
| Recurring financial income | 75 | €1,684 | €0 | -€1,684 | -100% |
| Financial charges | 65/66B | €277 | €805 | +€528 | +191% |
| Recurring financial charges | 65 | €277 | €805 | +€528 | +191% |
| Profit (loss) for the period before taxes | 9903 | €105,591 | €142,359 | +€36,768 | +34.8% |
| Income taxes | 67/77 | €21,853 | €30,908 | +€9,056 | +41.4% |
| Profit (loss) for the period | 9904 | €83,738 | €111,450 | +€27,713 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,738 | €111,450 | +€27,713 | +33.1% |
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 24 October 2026 via checked.be.