Evelien Jamaels: 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.
Evelien Jamaels
Largest movements
- Cash +€30,176
up €30,176 (+20.9%), from €144,249 to €174,424
mainly Net result for the year (+€152,528) and Other debts (+€24,844)
- Other debts +€24,844
up €24,844 (+19.5%), from €127,435 to €152,279
- Tax, wage and social debts +€5,855
up €5,855 (+50.5%), from €11,588 to €17,443
- Gross operating margin +€31,260
up €31,260 (+19.0%), from €164,909 to €196,169
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 | €163,952 | €195,385 | +€31,433 | +19.2% |
| Fixed assets | 21/28 | €3,150 | €4,408 | +€1,258 | +39.9% |
| Tangible fixed assets | 22/27 | €3,150 | €4,408 | +€1,258 | +39.9% |
| Land and buildings | 22 | €2,357 | €2,930 | +€573 | +24.3% |
| Furniture and vehicles | 24 | €794 | €1,478 | +€684 | +86.2% |
| Current assets | 29/58 | €160,802 | €190,977 | +€30,176 | +18.8% |
| Cash at bank and in hand | 54/58 | €144,249 | €174,424 | +€30,176 | +20.9% |
| Deferred charges and accrued income | 490/1 | €16,553 | €16,553 | = | 0.0% |
| Total equity and liabilities | 10/49 | €163,952 | €195,385 | +€31,433 | +19.2% |
| Equity | 10/15 | €24,774 | €25,302 | +€528 | +2.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,369 | €4,897 | +€528 | +12.1% |
| Amounts payable | 17/49 | €139,178 | €170,083 | +€30,905 | +22.2% |
| Amounts payable within one year | 42/48 | €139,178 | €170,083 | +€30,905 | +22.2% |
| Trade debts | 44 | €155 | €361 | +€206 | +133% |
| Suppliers | 440/4 | €155 | €361 | +€206 | +133% |
| Taxes, remuneration and social security | 45 | €11,588 | €17,443 | +€5,855 | +50.5% |
| Taxes | 450/3 | €11,588 | €17,443 | +€5,855 | +50.5% |
| Other amounts payable | 47/48 | €127,435 | €152,279 | +€24,844 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,154 | €1,905 | -€250 | -11.6% |
| Other operating charges | 640/8 | €715 | €727 | +€12 | +1.7% |
| Non-recurring operating charges | 66A | €343 | - | -€343 | |
| Gross operating margin | 9900 | €164,909 | €196,169 | +€31,260 | +19.0% |
| Operating profit (loss) | 9901 | €161,697 | €193,537 | +€31,840 | +19.7% |
| Financial income | 75/76B | €0 | €8 | +€8 | +15,400% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +15,400% |
| Financial charges | 65/66B | €173 | €176 | +€3 | +2.0% |
| Recurring financial charges | 65 | €173 | €176 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €161,524 | €193,369 | +€31,845 | +19.7% |
| Income taxes | 67/77 | €40,410 | €40,840 | +€430 | +1.1% |
| Profit (loss) for the period | 9904 | €121,114 | €152,528 | +€31,415 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,114 | €152,528 | +€31,415 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.