EVA GEUENS: 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 GEUENS
Largest movements
- Cash +€21,038
up €21,038 (+73.6%), from €28,592 to €49,630
mainly Other debts (+€75,817) and Net result for the year (+€35,038)
- Receivables within one year +€11,399
up €11,399 (+106%), from €10,791 to €22,190
- Tangible fixed assets +€2,681
up €2,681 (+10,984%), from €24 to €2,706
of which Land and buildings: +€1,971
- Other debts +€75,817
new in 2025: €75,817
- Reserves -€40,779
down €40,779 (-27.7%), from €147,408 to €106,629
- Gross operating margin -€1,294
down €1,294 (-2.8%), from €46,526 to €45,232
- Taxes -€1,186
down €1,186 (-6.0%), from €19,906 to €18,721
- Financial income +€809
up €809 (+9.6%), from €8,404 to €9,214
- Other operating charges -€788
down €788 (-61.2%), from €1,287 to €499
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 | €174,639 | €209,766 | +€35,127 | +20.1% |
| Fixed assets | 21/28 | €24 | €2,706 | +€2,681 | +10,984% |
| Tangible fixed assets | 22/27 | €24 | €2,706 | +€2,681 | +10,984% |
| Land and buildings | 22 | €24 | €1,996 | +€1,971 | +8,075% |
| Plant, machinery and equipment | 23 | - | €710 | +€710 | |
| Current assets | 29/58 | €174,615 | €207,060 | +€32,446 | +18.6% |
| Amounts receivable after more than one year | 29 | €135,000 | €135,000 | = | 0.0% |
| Other amounts receivable | 291 | €135,000 | €135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,791 | €22,190 | +€11,399 | +106% |
| Other amounts receivable | 41 | €10,791 | €22,190 | +€11,399 | +106% |
| Cash at bank and in hand | 54/58 | €28,592 | €49,630 | +€21,038 | +73.6% |
| Deferred charges and accrued income | 490/1 | €232 | €241 | +€9 | +4.0% |
| Total equity and liabilities | 10/49 | €174,639 | €209,766 | +€35,127 | +20.1% |
| Equity | 10/15 | €165,858 | €125,229 | -€40,629 | -24.5% |
| Contributions | 10/11 | €18,450 | €18,600 | +€150 | +0.8% |
| Reserves | 13 | €147,408 | €106,629 | -€40,779 | -27.7% |
| Distributable reserves | 133 | €147,408 | €106,629 | -€40,779 | -27.7% |
| Amounts payable | 17/49 | €8,781 | €84,537 | +€75,756 | +863% |
| Amounts payable within one year | 42/48 | €8,781 | €84,537 | +€75,756 | +863% |
| Trade debts | 44 | €1,134 | €56 | -€1,078 | -95.1% |
| Suppliers | 440/4 | €1,134 | €56 | -€1,078 | -95.1% |
| Taxes, remuneration and social security | 45 | €7,648 | €8,665 | +€1,017 | +13.3% |
| Taxes | 450/3 | €7,648 | €8,665 | +€1,017 | +13.3% |
| Other amounts payable | 47/48 | - | €75,817 | +€75,817 | |
| Non-recurring operating income | 76A | €8,717 | - | -€8,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €33 | -€76 | -69.8% |
| Other operating charges | 640/8 | €1,287 | €499 | -€788 | -61.2% |
| Gross operating margin | 9900 | €46,526 | €45,232 | -€1,294 | -2.8% |
| Operating profit (loss) | 9901 | €45,130 | €44,700 | -€430 | -1.0% |
| Financial income | 75/76B | €8,404 | €9,214 | +€809 | +9.6% |
| Recurring financial income | 75 | €8,404 | €9,214 | +€809 | +9.6% |
| Financial charges | 65/66B | €266 | €155 | -€111 | -41.9% |
| Recurring financial charges | 65 | €266 | €155 | -€111 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €53,269 | €53,759 | +€490 | +0.9% |
| Income taxes | 67/77 | €19,906 | €18,721 | -€1,186 | -6.0% |
| Profit (loss) for the period | 9904 | €33,362 | €35,038 | +€1,676 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,362 | €35,038 | +€1,676 | +5.0% |
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 23 October 2026 via checked.be.