Evi Beukeleers: 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.
Evi Beukeleers
Largest movements
- Cash +€30,578
up €30,578 (+81.2%), from €37,646 to €68,224
mainly Net result for the year (+€42,043) and Tax, wage and social debts (+€14,470)
- Receivables within one year +€28,183
up €28,183, from €0 to €28,183
- Reserves +€39,909
up €39,909 (+191%), from €20,891 to €60,800
- Tax, wage and social debts +€14,470
up €14,470 (+111%), from €13,095 to €27,564
of which Taxes: +€14,430
- Trade debts +€2,395
up €2,395 (+460%), from €520 to €2,916
- Other debts +€1,582
up €1,582 (+99.7%), from €1,587 to €3,169
- Gross operating margin +€38,714
up €38,714 (+189%), from €20,472 to €59,185
- Taxes +€6,756
up €6,756 (+148%), from €4,577 to €11,334
- Financial charges +€1,013
up €1,013 (+149%), from €682 to €1,695
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 | €38,093 | €96,449 | +€58,356 | +153% |
| Fixed assets | 21/28 | €448 | €42 | -€406 | -90.6% |
| Tangible fixed assets | 22/27 | €448 | €42 | -€406 | -90.6% |
| Furniture and vehicles | 24 | €448 | €42 | -€406 | -90.6% |
| Current assets | 29/58 | €37,646 | €96,407 | +€58,762 | +156% |
| Amounts receivable within one year | 40/41 | €0 | €28,183 | +€28,183 | |
| Trade receivables | 40 | €0 | €28,183 | +€28,183 | |
| Cash at bank and in hand | 54/58 | €37,646 | €68,224 | +€30,578 | +81.2% |
| Total equity and liabilities | 10/49 | €38,093 | €96,449 | +€58,356 | +153% |
| Equity | 10/15 | €22,891 | €62,800 | +€39,909 | +174% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,891 | €60,800 | +€39,909 | +191% |
| Distributable reserves | 133 | €20,891 | €60,800 | +€39,909 | +191% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,202 | €33,649 | +€18,447 | +121% |
| Amounts payable within one year | 42/48 | €15,202 | €33,649 | +€18,447 | +121% |
| Trade debts | 44 | €520 | €2,916 | +€2,395 | +460% |
| Suppliers | 440/4 | €520 | €2,916 | +€2,395 | +460% |
| Taxes, remuneration and social security | 45 | €13,095 | €27,564 | +€14,470 | +111% |
| Taxes | 450/3 | €11,135 | €25,564 | +€14,430 | +130% |
| Remuneration and social security | 454/9 | €1,960 | €2,000 | +€40 | +2.0% |
| Other amounts payable | 47/48 | €1,587 | €3,169 | +€1,582 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €406 | = | 0.0% |
| Other operating charges | 640/8 | €553 | €588 | +€35 | +6.3% |
| Non-recurring operating charges | 66A | - | €3,120 | +€3,120 | |
| Gross operating margin | 9900 | €20,472 | €59,185 | +€38,714 | +189% |
| Operating profit (loss) | 9901 | €19,513 | €55,071 | +€35,558 | +182% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €682 | €1,695 | +€1,013 | +149% |
| Recurring financial charges | 65 | €682 | €1,695 | +€1,013 | +149% |
| Profit (loss) for the period before taxes | 9903 | €18,831 | €53,376 | +€34,545 | +183% |
| Income taxes | 67/77 | €4,577 | €11,334 | +€6,756 | +148% |
| Profit (loss) for the period | 9904 | €14,253 | €42,043 | +€27,789 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €14,253 | €42,043 | +€27,789 | +195% |
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 27 October 2026 via checked.be.