Lovely by Evi: 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.
Lovely by Evi
Largest movements
- Stocks and contracts -€6,017
down €6,017 (-17.3%), from €34,789 to €28,772
- Cash +€3,951
up €3,951 (+5.2%), from €76,508 to €80,459
mainly Net result for the year (+€15,411) and Stocks and contracts (+€6,017)
- Intangible fixed assets -€2,000
down €2,000 (-12.9%), from €15,496 to €13,496
- Reserves +€15,411
up €15,411 (+56.2%), from €27,399 to €42,810
- Other debts -€14,006
down €14,006 (-24.2%), from €57,803 to €43,797
- Tax, wage and social debts -€5,234
down €5,234 (-48.0%), from €10,893 to €5,660
of which Taxes: -€5,181
- Gross operating margin -€18,799
down €18,799 (-36.9%), from €51,009 to €32,210
- Taxes -€7,201
down €7,201 (-51.7%), from €13,931 to €6,730
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 | €135,148 | €131,562 | -€3,586 | -2.7% |
| Fixed assets | 21/28 | €22,031 | €19,362 | -€2,669 | -12.1% |
| Intangible fixed assets | 21 | €15,496 | €13,496 | -€2,000 | -12.9% |
| Tangible fixed assets | 22/27 | €6,535 | €5,866 | -€669 | -10.2% |
| Land and buildings | 22 | €4,021 | €3,408 | -€613 | -15.3% |
| Plant, machinery and equipment | 23 | €2,514 | €2,458 | -€56 | -2.2% |
| Current assets | 29/58 | €113,118 | €112,201 | -€917 | -0.8% |
| Stocks and contracts in progress | 3 | €34,789 | €28,772 | -€6,017 | -17.3% |
| Stocks | 30/36 | €34,789 | €28,772 | -€6,017 | -17.3% |
| Amounts receivable within one year | 40/41 | €40 | €775 | +€735 | +1,838% |
| Trade receivables | 40 | €40 | €5 | -€35 | -87.8% |
| Other amounts receivable | 41 | - | €770 | +€770 | |
| Cash at bank and in hand | 54/58 | €76,508 | €80,459 | +€3,951 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,781 | €2,195 | +€415 | +23.3% |
| Total equity and liabilities | 10/49 | €135,148 | €131,562 | -€3,586 | -2.7% |
| Equity | 10/15 | €63,237 | €78,649 | +€15,411 | +24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,399 | €42,810 | +€15,411 | +56.2% |
| Distributable reserves | 133 | €27,399 | €42,810 | +€15,411 | +56.2% |
| Profit (loss) carried forward | 14 | €30,839 | €30,839 | = | 0.0% |
| Amounts payable | 17/49 | €71,911 | €52,914 | -€18,997 | -26.4% |
| Amounts payable within one year | 42/48 | €71,697 | €52,914 | -€18,783 | -26.2% |
| Trade debts | 44 | €3,000 | €3,457 | +€457 | +15.2% |
| Suppliers | 440/4 | €3,000 | €3,457 | +€457 | +15.2% |
| Taxes, remuneration and social security | 45 | €10,893 | €5,660 | -€5,234 | -48.0% |
| Taxes | 450/3 | €10,648 | €5,467 | -€5,181 | -48.7% |
| Remuneration and social security | 454/9 | €246 | €193 | -€53 | -21.5% |
| Other amounts payable | 47/48 | €57,803 | €43,797 | -€14,006 | -24.2% |
| Accrued charges and deferred income | 492/3 | €214 | - | -€214 | |
| Remuneration, social security and pensions | 62 | €4,157 | €4,364 | +€206 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,262 | €3,462 | +€200 | +6.1% |
| Other operating charges | 640/8 | €1,886 | €1,901 | +€15 | +0.8% |
| Gross operating margin | 9900 | €51,009 | €32,210 | -€18,799 | -36.9% |
| Operating profit (loss) | 9901 | €41,704 | €22,484 | -€19,220 | -46.1% |
| Financial income | 75/76B | €26 | €4 | -€22 | -84.1% |
| Recurring financial income | 75 | €26 | €4 | -€22 | -84.1% |
| Financial charges | 65/66B | €400 | €347 | -€53 | -13.2% |
| Recurring financial charges | 65 | €400 | €347 | -€53 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €41,330 | €22,141 | -€19,189 | -46.4% |
| Income taxes | 67/77 | €13,931 | €6,730 | -€7,201 | -51.7% |
| Profit (loss) for the period | 9904 | €27,399 | €15,411 | -€11,988 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,399 | €15,411 | -€11,988 | -43.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.