GUY EVENS: what changed
What changed
GUY EVENS
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€114,747
2024 · €122,132-€7,385
Equity
€923,268
2024 · €889,351+€33,917
Cash
€148,044
2024 · €97,527+€50,517
Balance sheet total
€1.0m
2024 · €1.0m+€3,976
Largest movements
Assets
- Cash +€50,517
up €50,517 (+51.8%), from €97,527 to €148,044
mainly Net result for the year (+€114,747) and Depreciation (+€28,928)
- Tangible fixed assets -€28,358
down €28,358 (-25.7%), from €110,269 to €81,911
of which Furniture and vehicles: -€16,390
- Current investments -€11,322
down €11,322 (-1.4%), from €789,205 to €777,883
Equity and liabilities
- Reserves +€33,910
up €33,910 (+3.9%), from €870,506 to €904,416
- Other debts -€19,172
down €19,172 (-19.2%), from €100,002 to €80,830
Income statement
- Depreciation +€6,883
up €6,883 (+31.2%), from €22,045 to €28,928
- Financial charges +€5,751
up €5,751, from -€5,385 to €366
- Financial income +€3,854
up €3,854 (+22.3%), from €17,318 to €21,172
- Taxes -€2,562
down €2,562 (-4.9%), from €51,956 to €49,394
- Gross operating margin -€2,173
down €2,173 (-1.2%), from €176,329 to €174,156
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.
Result 2024
€122,132
Gross operating margin
-€2,173
Depreciation
-€6,883
Write-downs
+€851
Other operating charges
+€154
Financial income
+€3,854
Financial charges
-€5,751
Taxes
+€2,562
Result 2025
€114,747
raises the resultlowers the result
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.
From operations
+€120,594
Investment
+€10,752
Financing
-€80,830
Cash 2024
€97,527
From operations (derived)
+€120,594
Net result for the year
+€114,747
Depreciation
+€28,928
Stocks and contracts
-€318
Receivables within one year
+€7,523
Deferred charges and accrued income
-€344
Trade debts
-€6,306
Tax, wage and social debts
-€4,463
Other debts
-€19,172
Investment (derived)
+€10,752
Investment in fixed assets (net)
-€570
Current investments
+€11,322
Financing
-€80,830
Contributions, distributions and other
-€80,830
Cash 2025
€148,044
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,016,856 | €1,020,832 | +€3,976 | +0.4% |
| Fixed assets | 21/28 | €110,636 | €82,278 | -€28,358 | -25.6% |
| Tangible fixed assets | 22/27 | €110,269 | €81,911 | -€28,358 | -25.7% |
| Land and buildings | 22 | €22,188 | €19,302 | -€2,886 | -13.0% |
| Plant, machinery and equipment | 23 | €19,663 | €10,680 | -€8,984 | -45.7% |
| Furniture and vehicles | 24 | €65,098 | €48,708 | -€16,390 | -25.2% |
| Other tangible fixed assets | 26 | €3,320 | €3,222 | -€98 | -3.0% |
| Financial fixed assets | 28 | €367 | €367 | = | 0.0% |
| Current assets | 29/58 | €906,220 | €938,554 | +€32,334 | +3.6% |
| Stocks and contracts in progress | 3 | €1,120 | €1,438 | +€318 | +28.4% |
| Stocks | 30/36 | €1,120 | €1,438 | +€318 | +28.4% |
| Amounts receivable within one year | 40/41 | €15,574 | €8,052 | -€7,523 | -48.3% |
| Trade receivables | 40 | €9,389 | €4,802 | -€4,587 | -48.9% |
| Other amounts receivable | 41 | €6,185 | €3,250 | -€2,935 | -47.5% |
| Current investments | 50/53 | €789,205 | €777,883 | -€11,322 | -1.4% |
| Cash at bank and in hand | 54/58 | €97,527 | €148,044 | +€50,517 | +51.8% |
| Deferred charges and accrued income | 490/1 | €2,794 | €3,138 | +€344 | +12.3% |
| Total equity and liabilities | 10/49 | €1,016,856 | €1,020,832 | +€3,976 | +0.4% |
| Equity | 10/15 | €889,351 | €923,268 | +€33,917 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €870,506 | €904,416 | +€33,910 | +3.9% |
| Distributable reserves | 133 | €870,506 | €904,416 | +€33,910 | +3.9% |
| Profit (loss) carried forward | 14 | €245 | €251 | +€7 | +2.7% |
| Amounts payable | 17/49 | €127,505 | €97,564 | -€29,941 | -23.5% |
| Amounts payable within one year | 42/48 | €127,505 | €97,564 | -€29,941 | -23.5% |
| Trade debts | 44 | €15,363 | €9,057 | -€6,306 | -41.0% |
| Suppliers | 440/4 | €15,363 | €9,057 | -€6,306 | -41.0% |
| Taxes, remuneration and social security | 45 | €12,140 | €7,678 | -€4,463 | -36.8% |
| Taxes | 450/3 | €11,160 | €6,238 | -€4,923 | -44.1% |
| Remuneration and social security | 454/9 | €980 | €1,440 | +€460 | +46.9% |
| Other amounts payable | 47/48 | €100,002 | €80,830 | -€19,172 | -19.2% |
| Non-recurring operating income | 76A | - | €570 | +€570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,045 | €28,928 | +€6,883 | +31.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€80 | -€931 | -€851 | -1,064% |
| Other operating charges | 640/8 | €2,978 | €2,824 | -€154 | -5.2% |
| Gross operating margin | 9900 | €176,329 | €174,156 | -€2,173 | -1.2% |
| Operating profit (loss) | 9901 | €151,385 | €143,334 | -€8,051 | -5.3% |
| Financial income | 75/76B | €17,318 | €21,172 | +€3,854 | +22.3% |
| Recurring financial income | 75 | €17,318 | €21,172 | +€3,854 | +22.3% |
| Financial charges | 65/66B | -€5,385 | €366 | +€5,751 | |
| Recurring financial charges | 65 | -€5,385 | €366 | +€5,751 | |
| Profit (loss) for the period before taxes | 9903 | €174,088 | €164,141 | -€9,947 | -5.7% |
| Income taxes | 67/77 | €51,956 | €49,394 | -€2,562 | -4.9% |
| Profit (loss) for the period | 9904 | €122,132 | €114,747 | -€7,385 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,132 | €114,747 | -€7,385 | -6.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.