Kunsthandel Evens: 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.
Kunsthandel Evens
Largest movements
- Receivables within one year -€47,059
down €47,059 (-85.5%), from €55,051 to €7,992
of which Other amounts receivable: -€53,467
- Cash -€35,799
down €35,799 (-31.7%), from €112,816 to €77,017
mainly Contributions, distributions and other (-€98,250) and Investment in fixed assets (net) (-€45,797)
- Tangible fixed assets +€28,712
up €28,712 (+122%), from €23,459 to €52,171
of which Furniture and vehicles: +€35,412
- Reserves -€58,550
down €58,550 (-29.0%), from €201,900 to €143,350
- Other debts +€6,763
new in 2025: €6,763
- Debts after one year -€6,068
down €6,068 (-75.0%), from €8,095 to €2,027
- Tax, wage and social debts +€3,884
up €3,884 (+152%), from €2,560 to €6,444
- Gross operating margin +€12,635
up €12,635 (+20.8%), from €60,637 to €73,272
- Depreciation +€7,499
up €7,499 (+73.6%), from €10,186 to €17,685
- Taxes +€2,731
up €2,731 (+17.4%), from €15,662 to €18,393
- Financial income -€2,271
down €2,271 (-31.8%), from €7,134 to €4,864
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 | €234,650 | €181,952 | -€52,697 | -22.5% |
| Fixed assets | 21/28 | €25,415 | €53,527 | +€28,112 | +111% |
| Intangible fixed assets | 21 | €1,956 | €1,356 | -€600 | -30.7% |
| Tangible fixed assets | 22/27 | €23,459 | €52,171 | +€28,712 | +122% |
| Plant, machinery and equipment | 23 | €6,606 | €4,242 | -€2,365 | -35.8% |
| Furniture and vehicles | 24 | €4,554 | €39,967 | +€35,412 | +778% |
| Leasing and similar rights | 25 | €12,087 | €6,035 | -€6,052 | -50.1% |
| Other tangible fixed assets | 26 | €211 | €1,928 | +€1,716 | +813% |
| Current assets | 29/58 | €209,234 | €128,425 | -€80,810 | -38.6% |
| Stocks and contracts in progress | 3 | €38,933 | €41,121 | +€2,188 | +5.6% |
| Stocks | 30/36 | €38,933 | €41,121 | +€2,188 | +5.6% |
| Amounts receivable within one year | 40/41 | €55,051 | €7,992 | -€47,059 | -85.5% |
| Trade receivables | 40 | €1,584 | €7,992 | +€6,408 | +405% |
| Other amounts receivable | 41 | €53,467 | - | -€53,467 | |
| Cash at bank and in hand | 54/58 | €112,816 | €77,017 | -€35,799 | -31.7% |
| Deferred charges and accrued income | 490/1 | €2,435 | €2,295 | -€139 | -5.7% |
| Total equity and liabilities | 10/49 | €234,650 | €181,952 | -€52,697 | -22.5% |
| Equity | 10/15 | €210,169 | €151,646 | -€58,524 | -27.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €201,900 | €143,350 | -€58,550 | -29.0% |
| Distributable reserves | 133 | €201,900 | €143,350 | -€58,550 | -29.0% |
| Profit (loss) carried forward | 14 | €209 | €236 | +€26 | +12.6% |
| Amounts payable | 17/49 | €24,480 | €30,307 | +€5,826 | +23.8% |
| Amounts payable after more than one year | 17 | €8,095 | €2,027 | -€6,068 | -75.0% |
| Financial debts | 170/4 | €8,095 | €2,027 | -€6,068 | -75.0% |
| Amounts payable within one year | 42/48 | €16,386 | €28,280 | +€11,894 | +72.6% |
| Current portion of amounts payable after more than one year | 42 | €5,897 | €6,068 | +€171 | +2.9% |
| Financial debts | 43 | €1,712 | €2,553 | +€841 | +49.1% |
| Credit institutions | 430/8 | €1,712 | €2,553 | +€841 | +49.1% |
| Trade debts | 44 | €6,216 | €6,452 | +€236 | +3.8% |
| Suppliers | 440/4 | €6,216 | €6,452 | +€236 | +3.8% |
| Taxes, remuneration and social security | 45 | €2,560 | €6,444 | +€3,884 | +152% |
| Taxes | 450/3 | €2,560 | €6,444 | +€3,884 | +152% |
| Other amounts payable | 47/48 | - | €6,763 | +€6,763 | |
| Non-recurring operating income | 76A | - | €6,116 | +€6,116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,186 | €17,685 | +€7,499 | +73.6% |
| Other operating charges | 640/8 | €959 | €1,017 | +€58 | +6.1% |
| Gross operating margin | 9900 | €60,637 | €73,272 | +€12,635 | +20.8% |
| Operating profit (loss) | 9901 | €49,492 | €54,570 | +€5,078 | +10.3% |
| Financial income | 75/76B | €7,134 | €4,864 | -€2,271 | -31.8% |
| Recurring financial income | 75 | €7,134 | €4,864 | -€2,271 | -31.8% |
| Financial charges | 65/66B | €1,321 | €1,314 | -€8 | -0.6% |
| Recurring financial charges | 65 | €1,321 | €1,314 | -€8 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €55,305 | €58,119 | +€2,815 | +5.1% |
| Income taxes | 67/77 | €15,662 | €18,393 | +€2,731 | +17.4% |
| Profit (loss) for the period | 9904 | €39,642 | €39,726 | +€84 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,642 | €39,726 | +€84 | +0.2% |
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 28 October 2026 via checked.be.