EVA FLAMAND: 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 FLAMAND
Largest movements
- Cash +€68,442
up €68,442 (+185%), from €37,090 to €105,532
mainly Net result for the year (+€117,014) and Tax, wage and social debts (+€13,172)
- Deferred charges and accrued income +€49,967
up €49,967 (+274%), from €18,230 to €68,197
- Receivables within one year +€7,549
up €7,549 (+16.5%), from €45,762 to €53,310
of which Trade receivables: +€6,682
- Tangible fixed assets -€3,729
down €3,729 (-11.5%), from €32,462 to €28,733
of which Leasing and similar rights: -€7,847
- Reserves +€116,181
up €116,181 (+152%), from €76,375 to €192,556
- Tax, wage and social debts +€13,172
up €13,172 (+63.0%), from €20,909 to €34,081
- Debts after one year -€7,779
down €7,779 (-30.4%), from €25,578 to €17,799
- Gross operating margin +€51,823
up €51,823 (+48.3%), from €107,248 to €159,071
- Taxes +€13,172
up €13,172 (+63.0%), from €20,909 to €34,081
- Financial income +€2,506
new in 2025: €2,506
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 | €133,543 | €255,773 | +€122,230 | +91.5% |
| Fixed assets | 21/28 | €32,462 | €28,733 | -€3,729 | -11.5% |
| Tangible fixed assets | 22/27 | €32,462 | €28,733 | -€3,729 | -11.5% |
| Plant, machinery and equipment | 23 | - | €4,118 | +€4,118 | |
| Leasing and similar rights | 25 | €32,462 | €24,615 | -€7,847 | -24.2% |
| Current assets | 29/58 | €101,081 | €227,039 | +€125,958 | +125% |
| Amounts receivable within one year | 40/41 | €45,762 | €53,310 | +€7,549 | +16.5% |
| Trade receivables | 40 | - | €6,682 | +€6,682 | |
| Other amounts receivable | 41 | €45,762 | €46,628 | +€867 | +1.9% |
| Cash at bank and in hand | 54/58 | €37,090 | €105,532 | +€68,442 | +185% |
| Deferred charges and accrued income | 490/1 | €18,230 | €68,197 | +€49,967 | +274% |
| Total equity and liabilities | 10/49 | €133,543 | €255,773 | +€122,230 | +91.5% |
| Equity | 10/15 | €78,875 | €195,056 | +€116,181 | +147% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €76,375 | €192,556 | +€116,181 | +152% |
| Distributable reserves | 133 | €76,375 | €192,556 | +€116,181 | +152% |
| Amounts payable | 17/49 | €54,668 | €60,716 | +€6,049 | +11.1% |
| Amounts payable after more than one year | 17 | €25,578 | €17,799 | -€7,779 | -30.4% |
| Financial debts | 170/4 | €25,578 | €17,799 | -€7,779 | -30.4% |
| Amounts payable within one year | 42/48 | €29,090 | €42,917 | +€13,827 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €7,322 | €7,779 | +€457 | +6.2% |
| Financial debts | 43 | - | €225 | +€225 | |
| Credit institutions | 430/8 | - | €225 | +€225 | |
| Taxes, remuneration and social security | 45 | €20,909 | €34,081 | +€13,172 | +63.0% |
| Taxes | 450/3 | €20,909 | €34,081 | +€13,172 | +63.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,772 | €8,270 | +€1,498 | +22.1% |
| Other operating charges | 640/8 | €237 | €225 | -€12 | -5.0% |
| Gross operating margin | 9900 | €107,248 | €159,071 | +€51,823 | +48.3% |
| Operating profit (loss) | 9901 | €100,240 | €150,576 | +€50,337 | +50.2% |
| Financial income | 75/76B | - | €2,506 | +€2,506 | |
| Recurring financial income | 75 | - | €2,506 | +€2,506 | |
| Financial charges | 65/66B | €2,097 | €1,987 | -€109 | -5.2% |
| Recurring financial charges | 65 | €2,097 | €1,987 | -€109 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €98,143 | €151,095 | +€52,952 | +54.0% |
| Income taxes | 67/77 | €20,909 | €34,081 | +€13,172 | +63.0% |
| Profit (loss) for the period | 9904 | €77,234 | €117,014 | +€39,780 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,234 | €117,014 | +€39,780 | +51.5% |
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 27 October 2026 via checked.be.