EVAL_admin: 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.
EVAL_admin
Largest movements
- Cash +€7,058
up €7,058 (+83.5%), from €8,455 to €15,513
mainly Other debts (+€7,353) and Depreciation (+€6,287)
- Tangible fixed assets -€6,287
down €6,287 (-42.7%), from €14,742 to €8,454
- Receivables within one year +€2,171
up €2,171 (+14.8%), from €14,672 to €16,843
of which Other amounts receivable: +€3,381
- Deferred charges and accrued income +€688
new in 2025: €688
- Other debts +€7,353
up €7,353 (+856%), from €859 to €8,212
- Debts after one year -€5,512
down €5,512 (-66.1%), from €8,338 to €2,826
- Tax, wage and social debts +€2,848
up €2,848 (+28.2%), from €10,110 to €12,957
of which Remuneration and social security: +€3,240
- Profit (loss) carried forward -€2,044
down €2,044 (-100%), from €2,044 to €0
- Current portion of long-term debt +€1,652
up €1,652 (+31.0%), from €5,331 to €6,983
- Staff costs +€2,819
up €2,819 (+261%), from €1,082 to €3,901
- Gross operating margin -€1,362
down €1,362 (-6.4%), from €21,316 to €19,954
- Taxes -€549
down €549 (-17.9%), from €3,066 to €2,517
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 | €37,868 | €41,498 | +€3,630 | +9.6% |
| Fixed assets | 21/28 | €14,742 | €8,454 | -€6,287 | -42.7% |
| Tangible fixed assets | 22/27 | €14,742 | €8,454 | -€6,287 | -42.7% |
| Furniture and vehicles | 24 | €14,742 | €8,454 | -€6,287 | -42.7% |
| Current assets | 29/58 | €23,126 | €33,044 | +€9,917 | +42.9% |
| Amounts receivable within one year | 40/41 | €14,672 | €16,843 | +€2,171 | +14.8% |
| Trade receivables | 40 | €8,214 | €7,005 | -€1,209 | -14.7% |
| Other amounts receivable | 41 | €6,458 | €9,838 | +€3,381 | +52.3% |
| Cash at bank and in hand | 54/58 | €8,455 | €15,513 | +€7,058 | +83.5% |
| Deferred charges and accrued income | 490/1 | - | €688 | +€688 | |
| Total equity and liabilities | 10/49 | €37,868 | €41,498 | +€3,630 | +9.6% |
| Equity | 10/15 | €11,044 | €9,000 | -€2,044 | -18.5% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,044 | €0 | -€2,044 | -100% |
| Amounts payable | 17/49 | €26,824 | €32,498 | +€5,674 | +21.2% |
| Amounts payable after more than one year | 17 | €8,338 | €2,826 | -€5,512 | -66.1% |
| Financial debts | 170/4 | €8,338 | €2,826 | -€5,512 | -66.1% |
| Amounts payable within one year | 42/48 | €18,387 | €29,572 | +€11,185 | +60.8% |
| Current portion of amounts payable after more than one year | 42 | €5,331 | €6,983 | +€1,652 | +31.0% |
| Trade debts | 44 | €2,087 | €1,420 | -€667 | -32.0% |
| Suppliers | 440/4 | €2,087 | €1,420 | -€667 | -32.0% |
| Taxes, remuneration and social security | 45 | €10,110 | €12,957 | +€2,848 | +28.2% |
| Taxes | 450/3 | €9,110 | €8,718 | -€392 | -4.3% |
| Remuneration and social security | 454/9 | €1,000 | €4,240 | +€3,240 | +324% |
| Other amounts payable | 47/48 | €859 | €8,212 | +€7,353 | +856% |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,082 | €3,901 | +€2,819 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,412 | €6,287 | -€125 | -1.9% |
| Other operating charges | 640/8 | €698 | €695 | -€3 | -0.4% |
| Gross operating margin | 9900 | €21,316 | €19,954 | -€1,362 | -6.4% |
| Operating profit (loss) | 9901 | €13,124 | €9,071 | -€4,053 | -30.9% |
| Financial income | 75/76B | €113 | €117 | +€4 | +3.4% |
| Recurring financial income | 75 | €113 | €117 | +€4 | +3.4% |
| Financial charges | 65/66B | €666 | €503 | -€162 | -24.4% |
| Recurring financial charges | 65 | €666 | €503 | -€162 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €12,572 | €8,685 | -€3,887 | -30.9% |
| Income taxes | 67/77 | €3,066 | €2,517 | -€549 | -17.9% |
| Profit (loss) for the period | 9904 | €9,506 | €6,168 | -€3,338 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,506 | €6,168 | -€3,338 | -35.1% |
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 14 October 2026 via checked.be.