Evy Dhaene: 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.
Evy Dhaene
Largest movements
- Cash -€28,914
down €28,914 (-39.0%), from €74,095 to €45,181
mainly Contributions, distributions and other (-€54,800) and Other debts (-€32,384)
- Tangible fixed assets -€1,463
down €1,463 (-40.1%), from €3,649 to €2,185
of which Furniture and vehicles: -€992
- Other debts -€32,384
down €32,384 (-63.2%), from €51,268 to €18,883
- Tax, wage and social debts +€1,349
up €1,349 (+14.6%), from €9,238 to €10,587
- Gross operating margin +€7,940
up €7,940 (+12.4%), from €64,258 to €72,198
- Taxes +€1,726
up €1,726 (+12.9%), from €13,340 to €15,065
- Depreciation -€1,164
down €1,164 (-44.3%), from €2,627 to €1,463
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 | €79,473 | €48,385 | -€31,088 | -39.1% |
| Fixed assets | 21/28 | €3,649 | €2,185 | -€1,463 | -40.1% |
| Tangible fixed assets | 22/27 | €3,649 | €2,185 | -€1,463 | -40.1% |
| Land and buildings | 22 | €194 | - | -€194 | |
| Plant, machinery and equipment | 23 | €162 | - | -€162 | |
| Furniture and vehicles | 24 | €3,177 | €2,185 | -€992 | -31.2% |
| Other tangible fixed assets | 26 | €115 | - | -€115 | |
| Current assets | 29/58 | €75,824 | €46,200 | -€29,624 | -39.1% |
| Amounts receivable within one year | 40/41 | €1,352 | €660 | -€692 | -51.2% |
| Other amounts receivable | 41 | €1,352 | €660 | -€692 | -51.2% |
| Cash at bank and in hand | 54/58 | €74,095 | €45,181 | -€28,914 | -39.0% |
| Deferred charges and accrued income | 490/1 | €377 | €359 | -€18 | -4.8% |
| Total equity and liabilities | 10/49 | €79,473 | €48,385 | -€31,088 | -39.1% |
| Equity | 10/15 | €18,601 | €18,619 | +€18 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €19 | +€18 | +1786.3% |
| Amounts payable | 17/49 | €60,872 | €29,766 | -€31,106 | -51.1% |
| Amounts payable within one year | 42/48 | €60,872 | €29,766 | -€31,106 | -51.1% |
| Trade debts | 44 | €366 | €296 | -€71 | -19.3% |
| Suppliers | 440/4 | €366 | €296 | -€71 | -19.3% |
| Taxes, remuneration and social security | 45 | €9,238 | €10,587 | +€1,349 | +14.6% |
| Taxes | 450/3 | €9,238 | €10,587 | +€1,349 | +14.6% |
| Other amounts payable | 47/48 | €51,268 | €18,883 | -€32,384 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | €1,463 | -€1,164 | -44.3% |
| Other operating charges | 640/8 | €837 | €803 | -€34 | -4.0% |
| Gross operating margin | 9900 | €64,258 | €72,198 | +€7,940 | +12.4% |
| Operating profit (loss) | 9901 | €60,794 | €69,931 | +€9,137 | +15.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €95 | €48 | -€47 | -49.7% |
| Recurring financial charges | 65 | €95 | €48 | -€47 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €60,701 | €69,884 | +€9,183 | +15.1% |
| Income taxes | 67/77 | €13,340 | €15,065 | +€1,726 | +12.9% |
| Profit (loss) for the period | 9904 | €47,361 | €54,818 | +€7,457 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,361 | €54,818 | +€7,457 | +15.7% |
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 12 October 2026 via checked.be.