EVA VANEESSEN: what changed
Two fiscal 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 VANEESSEN
Largest movements
- Cash +€20,433
up €20,433 (+35.6%), from €57,376 to €77,809
mainly Other debts (+€51,112) and Net result for the year (+€42,331)
- Tangible fixed assets -€11,248
down €11,248 (-43.7%), from €25,738 to €14,490
of which Furniture and vehicles: -€9,305
- Receivables within one year +€1,972
up €1,972 (+59.3%), from €3,323 to €5,295
- Other debts +€51,112
up €51,112 (+120.7%), from €42,360 to €93,472
- Profit (loss) carried forward -€34,708
down €34,708 (-100.0%), from €34,708 to €0
- Current portion of long-term debt -€3,784
down €3,784 (-71.1%), from €5,320 to €1,536
- Tax, wage and social debts -€1,496
down €1,496 (-39.9%), from €3,746 to €2,250
- Gross operating margin +€13,349
up €13,349 (+22.9%), from €58,416 to €71,765
- Taxes +€6,468
up €6,468 (+59.1%), from €10,944 to €17,411
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.
Cash bridge derived
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 | €90,357 | €101,850 | +€11,493 | +12.7% |
| Fixed assets | 21/28 | €25,738 | €14,490 | -€11,248 | -43.7% |
| Tangible fixed assets | 22/27 | €25,738 | €14,490 | -€11,248 | -43.7% |
| Plant, machinery and equipment | 23 | €8,293 | €6,349 | -€1,943 | -23.4% |
| Furniture and vehicles | 24 | €17,446 | €8,141 | -€9,305 | -53.3% |
| Current assets | 29/58 | €64,619 | €87,360 | +€22,741 | +35.2% |
| Amounts receivable within one year | 40/41 | €3,323 | €5,295 | +€1,972 | +59.3% |
| Trade receivables | 40 | €3,323 | €5,295 | +€1,972 | +59.3% |
| Cash at bank and in hand | 54/58 | €57,376 | €77,809 | +€20,433 | +35.6% |
| Deferred charges and accrued income | 490/1 | €3,920 | €4,257 | +€336 | +8.6% |
| Total equity and liabilities | 10/49 | €90,357 | €101,850 | +€11,493 | +12.7% |
| Equity | 10/15 | €37,708 | €3,000 | -€34,708 | -92.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,708 | €0 | -€34,708 | -100.0% |
| Amounts payable | 17/49 | €52,649 | €98,850 | +€46,201 | +87.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,649 | €98,850 | +€46,201 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €5,320 | €1,536 | -€3,784 | -71.1% |
| Trade debts | 44 | €1,222 | €1,591 | +€369 | +30.2% |
| Suppliers | 440/4 | €1,222 | €1,591 | +€369 | +30.2% |
| Taxes, remuneration and social security | 45 | €3,746 | €2,250 | -€1,496 | -39.9% |
| Taxes | 450/3 | €3,746 | €2,250 | -€1,496 | -39.9% |
| Other amounts payable | 47/48 | €42,360 | €93,472 | +€51,112 | +120.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,371 | €11,248 | -€123 | -1.1% |
| Other operating charges | 640/8 | €905 | €921 | +€15 | +1.7% |
| Gross operating margin | 9900 | €58,416 | €71,765 | +€13,349 | +22.9% |
| Operating profit (loss) | 9901 | €46,140 | €59,596 | +€13,457 | +29.2% |
| Financial income | 75/76B | €39 | €541 | +€503 | +1291.6% |
| Recurring financial income | 75 | €39 | €541 | +€503 | +1291.6% |
| Financial charges | 65/66B | €526 | €395 | -€131 | -24.9% |
| Recurring financial charges | 65 | €490 | €330 | -€160 | -32.7% |
| Non-recurring financial charges | 66B | €36 | €65 | +€29 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €45,652 | €59,742 | +€14,090 | +30.9% |
| Income taxes | 67/77 | €10,944 | €17,411 | +€6,468 | +59.1% |
| Profit (loss) for the period | 9904 | €34,708 | €42,331 | +€7,623 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,708 | €42,331 | +€7,623 | +22.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.