EVRARD Géraldine: what changed
EVRARD Géraldine
Largest movements
- Tangible fixed assets +€286,338
up €286,338 (+814%), from €35,198 to €321,536
of which Land and buildings: +€296,438
- Cash -€32,089
down €32,089 (-68.3%), from €46,981 to €14,892
mainly Investment in fixed assets (net) (-€302,820) and Receivables within one year (-€5,300)
- Receivables within one year +€5,300
new in 2025: €5,300
- Debts after one year +€238,211
up €238,211 (+875%), from €27,214 to €265,425
- Reserves +€14,363
up €14,363 (+46.7%), from €30,779 to €45,141
- Current portion of long-term debt +€9,936
up €9,936 (+102%), from €9,726 to €19,661
- Gross operating margin -€9,376
down €9,376 (-17.0%), from €55,273 to €45,897
- Depreciation +€6,381
up €6,381 (+63.2%), from €10,100 to €16,481
- Taxes -€4,644
down €4,644 (-49.7%), from €9,350 to €4,706
- Financial charges +€4,515
up €4,515 (+212%), from €2,131 to €6,646
- Other operating charges +€2,859
up €2,859 (+339%), from €842 to €3,701
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,264 | €341,898 | +€258,634 | +311% |
| Fixed assets | 21/28 | €35,198 | €321,536 | +€286,338 | +814% |
| Tangible fixed assets | 22/27 | €35,198 | €321,536 | +€286,338 | +814% |
| Land and buildings | 22 | - | €296,438 | +€296,438 | |
| Furniture and vehicles | 24 | €35,198 | €25,098 | -€10,100 | -28.7% |
| Current assets | 29/58 | €48,066 | €20,362 | -€27,704 | -57.6% |
| Amounts receivable within one year | 40/41 | - | €5,300 | +€5,300 | |
| Other amounts receivable | 41 | - | €5,300 | +€5,300 | |
| Cash at bank and in hand | 54/58 | €46,981 | €14,892 | -€32,089 | -68.3% |
| Deferred charges and accrued income | 490/1 | €1,085 | €170 | -€915 | -84.3% |
| Total equity and liabilities | 10/49 | €83,264 | €341,898 | +€258,634 | +311% |
| Equity | 10/15 | €35,779 | €50,141 | +€14,363 | +40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,779 | €45,141 | +€14,363 | +46.7% |
| Distributable reserves | 133 | €30,779 | €45,141 | +€14,363 | +46.7% |
| Amounts payable | 17/49 | €47,485 | €291,756 | +€244,271 | +514% |
| Amounts payable after more than one year | 17 | €27,214 | €265,425 | +€238,211 | +875% |
| Financial debts | 170/4 | €27,214 | €265,425 | +€238,211 | +875% |
| Amounts payable within one year | 42/48 | €20,258 | €26,301 | +€6,043 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €9,726 | €19,661 | +€9,936 | +102% |
| Trade debts | 44 | €1,297 | €409 | -€888 | -68.4% |
| Suppliers | 440/4 | €1,297 | €409 | -€888 | -68.4% |
| Taxes, remuneration and social security | 45 | €8,900 | €5,850 | -€3,050 | -34.3% |
| Taxes | 450/3 | €8,900 | €5,850 | -€3,050 | -34.3% |
| Other amounts payable | 47/48 | €335 | €380 | +€45 | +13.3% |
| Accrued charges and deferred income | 492/3 | €13 | €31 | +€18 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,100 | €16,481 | +€6,381 | +63.2% |
| Other operating charges | 640/8 | €842 | €3,701 | +€2,859 | +339% |
| Gross operating margin | 9900 | €55,273 | €45,897 | -€9,376 | -17.0% |
| Operating profit (loss) | 9901 | €44,331 | €25,714 | -€18,617 | -42.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,131 | €6,646 | +€4,515 | +212% |
| Recurring financial charges | 65 | €2,131 | €6,646 | +€4,515 | +212% |
| Profit (loss) for the period before taxes | 9903 | €42,200 | €19,068 | -€23,131 | -54.8% |
| Income taxes | 67/77 | €9,350 | €4,706 | -€4,644 | -49.7% |
| Profit (loss) for the period | 9904 | €32,850 | €14,363 | -€18,487 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,850 | €14,363 | -€18,487 | -56.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.