EVALINE: 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.
EVALINE
Largest movements
- Tangible fixed assets -€522,892
no longer reported in 2025 (was €522,892)
- Receivables within one year +€19,800
up €19,800 (+1312.6%), from €1,508 to €21,308
- Other debts -€392,317
down €392,317 (-70.2%), from €559,116 to €166,799
- Debts after one year -€43,284
down €43,284 (-19.0%), from €228,284 to €185,000
of which Financial debts: -€43,284
- Profit (loss) carried forward -€33,819
down €33,819 (-10.6%), from -€319,900 to -€353,720
- Current portion of long-term debt -€33,113
no longer reported in 2025 (was €33,113)
- Other operating charges +€33,291
new in 2025: €33,291
- Gross operating margin -€9,278
down €9,278 (-66.0%), from €14,060 to €4,782
- Financial charges +€836
up €836 (+18.7%), from €4,474 to €5,311
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 | €524,613 | €22,100 | -€502,513 | -95.8% |
| Fixed assets | 21/28 | €523,077 | €186 | -€522,892 | -100.0% |
| Tangible fixed assets | 22/27 | €522,892 | - | -€522,892 | |
| Land and buildings | 22 | €522,892 | - | -€522,892 | |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €1,536 | €21,915 | +€20,379 | +1326.9% |
| Amounts receivable within one year | 40/41 | €1,508 | €21,308 | +€19,800 | +1312.6% |
| Other amounts receivable | 41 | €1,508 | €21,308 | +€19,800 | +1312.6% |
| Cash at bank and in hand | 54/58 | €27 | €606 | +€579 | +2118.6% |
| Total equity and liabilities | 10/49 | €524,613 | €22,100 | -€502,513 | -95.8% |
| Equity | 10/15 | -€295,900 | -€329,720 | -€33,819 | -11.4% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,900 | -€353,720 | -€33,819 | -10.6% |
| Amounts payable | 17/49 | €820,513 | €351,820 | -€468,693 | -57.1% |
| Amounts payable after more than one year | 17 | €228,284 | €185,000 | -€43,284 | -19.0% |
| Financial debts | 170/4 | €43,284 | - | -€43,284 | |
| Other amounts payable | 178/9 | €185,000 | €185,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €592,229 | €166,820 | -€425,410 | -71.8% |
| Current portion of amounts payable after more than one year | 42 | €33,113 | - | -€33,113 | |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | €559,116 | €166,799 | -€392,317 | -70.2% |
| Other operating charges | 640/8 | - | €33,291 | +€33,291 | |
| Gross operating margin | 9900 | €14,060 | €4,782 | -€9,278 | -66.0% |
| Operating profit (loss) | 9901 | €14,060 | -€28,509 | -€42,569 | |
| Financial charges | 65/66B | €4,474 | €5,311 | +€836 | +18.7% |
| Recurring financial charges | 65 | €4,474 | €5,311 | +€836 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €9,586 | -€33,819 | -€43,405 | |
| Profit (loss) for the period | 9904 | €9,586 | -€33,819 | -€43,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,586 | -€33,819 | -€43,405 |
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 1 October 2026 via checked.be.