EVALVOITURE: 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.
EVALVOITURE
Largest movements
- Receivables within one year -€11,750
down €11,750 (-58.6%), from €20,050 to €8,300
of which Other amounts receivable: -€15,550
- Cash +€8,966
up €8,966 (+129.8%), from €6,905 to €15,872
mainly Receivables within one year (+€11,750) and Net result for the year (+€8,300)
- Stocks and contracts +€6,117
up €6,117 (+29.4%), from €20,800 to €26,917
- Trade debts -€10,518
down €10,518 (-97.0%), from €10,844 to €326
- Profit (loss) carried forward +€8,300
up €8,300 (+96.6%), from €8,589 to €16,889
- Tax, wage and social debts +€6,103
up €6,103 (+58.6%), from €10,409 to €16,512
- Other debts -€551
down €551 (-15.4%), from €3,588 to €3,037
- Gross operating margin +€8,103
up €8,103 (+67.8%), from €11,959 to €20,063
- Other operating charges +€7,496
up €7,496 (+18738.9%), from €40 to €7,536
- Financial charges +€1,005
up €1,005 (+436.9%), from €230 to €1,235
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 | €48,430 | €51,764 | +€3,334 | +6.9% |
| Fixed assets | 21/28 | €675 | €675 | = | 0.0% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €47,755 | €51,089 | +€3,334 | +7.0% |
| Stocks and contracts in progress | 3 | €20,800 | €26,917 | +€6,117 | +29.4% |
| Stocks | 30/36 | €20,800 | €26,917 | +€6,117 | +29.4% |
| Amounts receivable within one year | 40/41 | €20,050 | €8,300 | -€11,750 | -58.6% |
| Trade receivables | 40 | €4,500 | €8,300 | +€3,800 | +84.4% |
| Other amounts receivable | 41 | €15,550 | - | -€15,550 | |
| Cash at bank and in hand | 54/58 | €6,905 | €15,872 | +€8,966 | +129.8% |
| Total equity and liabilities | 10/49 | €48,430 | €51,764 | +€3,334 | +6.9% |
| Equity | 10/15 | €23,589 | €31,889 | +€8,300 | +35.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,589 | €16,889 | +€8,300 | +96.6% |
| Amounts payable | 17/49 | €24,841 | €19,875 | -€4,966 | -20.0% |
| Amounts payable within one year | 42/48 | €24,841 | €19,875 | -€4,966 | -20.0% |
| Trade debts | 44 | €10,844 | €326 | -€10,518 | -97.0% |
| Suppliers | 440/4 | €10,844 | €326 | -€10,518 | -97.0% |
| Taxes, remuneration and social security | 45 | €10,409 | €16,512 | +€6,103 | +58.6% |
| Taxes | 450/3 | €10,409 | €16,512 | +€6,103 | +58.6% |
| Other amounts payable | 47/48 | €3,588 | €3,037 | -€551 | -15.4% |
| Other operating charges | 640/8 | €40 | €7,536 | +€7,496 | +18738.9% |
| Gross operating margin | 9900 | €11,959 | €20,063 | +€8,103 | +67.8% |
| Operating profit (loss) | 9901 | €11,919 | €12,527 | +€608 | +5.1% |
| Financial charges | 65/66B | €230 | €1,235 | +€1,005 | +436.9% |
| Recurring financial charges | 65 | €230 | €1,235 | +€1,005 | +436.9% |
| Profit (loss) for the period before taxes | 9903 | €11,689 | €11,292 | -€397 | -3.4% |
| Income taxes | 67/77 | €3,100 | €2,992 | -€108 | -3.5% |
| Profit (loss) for the period | 9904 | €8,589 | €8,300 | -€289 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,589 | €8,300 | -€289 | -3.4% |
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 10 October 2026 via checked.be.