HET EVELKEN: what changed
Two fiscal 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.
HET EVELKEN
Largest movements
- Tangible fixed assets -€3,832
down €3,832 (-8.8%), from €43,591 to €39,759
of which Land and buildings: -€3,436
- Cash -€548
down €548 (-32.7%), from €1,672 to €1,125
mainly Other debts (-€5,057)
- Other debts -€5,057
down €5,057 (-11.4%), from €44,308 to €39,251
- Profit (loss) carried forward +€677
up €677, from -€294 to €383
- Gross operating margin +€4,078
up €4,078 (+137.0%), from €2,977 to €7,055
- Depreciation -€1,659
down €1,659 (-30.2%), from €5,491 to €3,832
- Other operating charges +€71
up €71 (+2.9%), from €2,457 to €2,528
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 | €45,264 | €40,884 | -€4,380 | -9.7% |
| Fixed assets | 21/28 | €43,591 | €39,759 | -€3,832 | -8.8% |
| Tangible fixed assets | 22/27 | €43,591 | €39,759 | -€3,832 | -8.8% |
| Land and buildings | 22 | €40,872 | €37,435 | -€3,436 | -8.4% |
| Plant, machinery and equipment | 23 | €2,720 | €2,324 | -€396 | -14.6% |
| Current assets | 29/58 | €1,672 | €1,125 | -€548 | -32.7% |
| Cash at bank and in hand | 54/58 | €1,672 | €1,125 | -€548 | -32.7% |
| Total equity and liabilities | 10/49 | €45,264 | €40,884 | -€4,380 | -9.7% |
| Equity | 10/15 | €956 | €1,633 | +€677 | +70.8% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294 | €383 | +€677 | |
| Amounts payable | 17/49 | €44,308 | €39,251 | -€5,057 | -11.4% |
| Amounts payable within one year | 42/48 | €44,308 | €39,251 | -€5,057 | -11.4% |
| Other amounts payable | 47/48 | €44,308 | €39,251 | -€5,057 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,491 | €3,832 | -€1,659 | -30.2% |
| Other operating charges | 640/8 | €2,457 | €2,528 | +€71 | +2.9% |
| Gross operating margin | 9900 | €2,977 | €7,055 | +€4,078 | +137.0% |
| Operating profit (loss) | 9901 | -€4,972 | €695 | +€5,666 | |
| Financial income | 75/76B | €20 | €6 | -€14 | -69.6% |
| Recurring financial income | 75 | €20 | €6 | -€14 | -69.6% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,980 | €671 | +€5,650 | |
| Income taxes | 67/77 | -€6 | -€6 | -€0 | -4.6% |
| Profit (loss) for the period | 9904 | -€4,974 | €677 | +€5,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,974 | €677 | +€5,651 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.