EVE-LINE: 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.
What changed
EVE-LINE
NACE 47.551, Retail sale of household furniture
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€16,310
2024 · €2,981+€13,329
Equity
€95,200
2024 · €78,890+€16,310
Cash
€120
2024 · €120
Balance sheet total
€525,683
2024 · €532,669-€6,986
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€25,448
down €25,448 (-59.4%), from €42,843 to €17,395
- Profit (loss) carried forward +€16,310
up €16,310 (+38.8%), from -€42,013 to -€25,703
Income statement
- Gross operating margin +€17,029
up €17,029 (+94.4%), from €18,043 to €35,072
- Financial charges +€1,913
up €1,913 (+23.9%), from €8,022 to €9,935
- Other operating charges +€1,899
up €1,899 (+51.4%), from €3,694 to €5,592
- Depreciation -€1,463
down €1,463 (-43.7%), from €3,346 to €1,883
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.
Result 2024
€2,981
Gross operating margin
+€17,029
Depreciation
+€1,463
Other operating charges
-€1,899
Other operating items
-€1,353
Financial income
+€1
Financial charges
-€1,913
Result 2025
€16,310
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1,868
Investment
-€1,675
Financing
-€193
Cash 2024
€120
From operations (derived)
+€1,868
Net result for the year
+€16,310
Depreciation
+€1,883
Stocks and contracts
-€155
Receivables within one year
+€4,312
Deferred charges and accrued income
+€2,620
Trade debts
+€1,580
Tax, wage and social debts
+€1,041
Advances received
+€1,000
Other debts
-€25,448
Accrued charges and deferred income
-€1,277
Investment (derived)
-€1,675
Investment in fixed assets (net)
-€1,675
Financing
-€193
Debts after one year
+€3,707
Current portion of long-term debt
-€3,169
Short-term financial debts
-€731
Cash 2025
€120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,669 | €525,683 | -€6,986 | -1.3% |
| Fixed assets | 21/28 | €511,176 | €510,968 | -€208 | 0.0% |
| Tangible fixed assets | 22/27 | €510,376 | €510,168 | -€208 | 0.0% |
| Land and buildings | 22 | €507,034 | €508,709 | +€1,675 | +0.3% |
| Plant, machinery and equipment | 23 | €914 | €245 | -€669 | -73.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,428 | €1,214 | -€1,214 | -50.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €21,493 | €14,715 | -€6,778 | -31.5% |
| Stocks and contracts in progress | 3 | €5,379 | €5,534 | +€155 | +2.9% |
| Stocks | 30/36 | €5,379 | €5,534 | +€155 | +2.9% |
| Amounts receivable within one year | 40/41 | €12,234 | €7,922 | -€4,312 | -35.2% |
| Trade receivables | 40 | €11,746 | €7,332 | -€4,414 | -37.6% |
| Other amounts receivable | 41 | €488 | €589 | +€101 | +20.8% |
| Cash at bank and in hand | 54/58 | €120 | €120 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,760 | €1,140 | -€2,620 | -69.7% |
| Total equity and liabilities | 10/49 | €532,669 | €525,683 | -€6,986 | -1.3% |
| Equity | 10/15 | €78,890 | €95,200 | +€16,310 | +20.7% |
| Contributions | 10/11 | €117,184 | €117,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,013 | -€25,703 | +€16,310 | +38.8% |
| Amounts payable | 17/49 | €453,780 | €430,483 | -€23,296 | -5.1% |
| Amounts payable after more than one year | 17 | €370,090 | €373,797 | +€3,707 | +1.0% |
| Financial debts | 170/4 | €170,090 | €158,797 | -€11,293 | -6.6% |
| Other amounts payable | 178/9 | €200,000 | €215,000 | +€15,000 | +7.5% |
| Amounts payable within one year | 42/48 | €82,378 | €56,651 | -€25,727 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €17,989 | €14,820 | -€3,169 | -17.6% |
| Financial debts | 43 | €5,896 | €5,165 | -€731 | -12.4% |
| Credit institutions | 430/8 | €5,896 | €5,165 | -€731 | -12.4% |
| Trade debts | 44 | €7,652 | €9,233 | +€1,580 | +20.7% |
| Suppliers | 440/4 | €7,652 | €9,233 | +€1,580 | +20.7% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €7,997 | €9,039 | +€1,041 | +13.0% |
| Taxes | 450/3 | €7,997 | €9,039 | +€1,041 | +13.0% |
| Other amounts payable | 47/48 | €42,843 | €17,395 | -€25,448 | -59.4% |
| Accrued charges and deferred income | 492/3 | €1,312 | €35 | -€1,277 | -97.3% |
| Non-recurring operating income | 76A | €1,502 | - | -€1,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,346 | €1,883 | -€1,463 | -43.7% |
| Other operating charges | 640/8 | €3,694 | €5,592 | +€1,899 | +51.4% |
| Non-recurring operating charges | 66A | - | €1,353 | +€1,353 | |
| Gross operating margin | 9900 | €18,043 | €35,072 | +€17,029 | +94.4% |
| Operating profit (loss) | 9901 | €11,003 | €26,244 | +€15,241 | +139% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €8,022 | €9,935 | +€1,913 | +23.9% |
| Recurring financial charges | 65 | €8,022 | €9,935 | +€1,913 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €2,981 | €16,310 | +€13,329 | +447% |
| Profit (loss) for the period | 9904 | €2,981 | €16,310 | +€13,329 | +447% |
| Profit (loss) for the period to be appropriated | 9905 | €2,981 | €16,310 | +€13,329 | +447% |
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 23 October 2026 via checked.be.