Stessens Evelien: 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.
Stessens Evelien
Largest movements
- Tangible fixed assets -€12,120
down €12,120 (-21.7%), from €55,851 to €43,731
- Receivables within one year +€9,739
up €9,739 (+238.1%), from €4,091 to €13,830
of which Trade receivables: +€5,498
- Cash -€7,385
down €7,385 (-16.9%), from €43,742 to €36,357
mainly Receivables within one year (-€9,739) and Debts after one year (-€9,022)
- Debts after one year -€9,022
down €9,022 (-26.3%), from €34,318 to €25,296
- Reserves -€2,085
down €2,085 (-4.6%), from €45,322 to €43,238
of which Non-distributable reserves: -€1,860
- Depreciation +€8,893
up €8,893 (+275.6%), from €3,227 to €12,120
- Gross operating margin +€4,911
up €4,911 (+73.2%), from €6,711 to €11,622
- Taxes -€1,331
down €1,331 (-95.1%), from €1,400 to €69
- Financial charges +€1,287
up €1,287 (+407.9%), from €316 to €1,603
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 | €106,458 | €96,212 | -€10,246 | -9.6% |
| Fixed assets | 21/28 | €55,851 | €43,731 | -€12,120 | -21.7% |
| Tangible fixed assets | 22/27 | €55,851 | €43,731 | -€12,120 | -21.7% |
| Furniture and vehicles | 24 | €55,851 | €43,731 | -€12,120 | -21.7% |
| Current assets | 29/58 | €50,607 | €52,481 | +€1,874 | +3.7% |
| Amounts receivable within one year | 40/41 | €4,091 | €13,830 | +€9,739 | +238.1% |
| Trade receivables | 40 | - | €5,498 | +€5,498 | |
| Other amounts receivable | 41 | €4,091 | €8,331 | +€4,241 | +103.7% |
| Cash at bank and in hand | 54/58 | €43,742 | €36,357 | -€7,385 | -16.9% |
| Deferred charges and accrued income | 490/1 | €2,775 | €2,294 | -€480 | -17.3% |
| Total equity and liabilities | 10/49 | €106,458 | €96,212 | -€10,246 | -9.6% |
| Equity | 10/15 | €63,922 | €61,838 | -€2,085 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,322 | €43,238 | -€2,085 | -4.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €10,085 | €10,085 | = | 0.0% |
| Distributable reserves | 133 | €33,377 | €33,152 | -€225 | -0.7% |
| Amounts payable | 17/49 | €42,535 | €34,374 | -€8,161 | -19.2% |
| Amounts payable after more than one year | 17 | €34,318 | €25,296 | -€9,022 | -26.3% |
| Financial debts | 170/4 | €34,318 | €25,296 | -€9,022 | -26.3% |
| Amounts payable within one year | 42/48 | €8,218 | €9,078 | +€860 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €8,026 | €8,340 | +€313 | +3.9% |
| Trade debts | 44 | - | €738 | +€738 | |
| Suppliers | 440/4 | - | €738 | +€738 | |
| Taxes, remuneration and social security | 45 | €191 | - | -€191 | |
| Taxes | 450/3 | €191 | - | -€191 | |
| Non-recurring operating income | 76A | €1,458 | - | -€1,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,227 | €12,120 | +€8,893 | +275.6% |
| Other operating charges | 640/8 | €231 | €208 | -€23 | -10.2% |
| Gross operating margin | 9900 | €6,711 | €11,622 | +€4,911 | +73.2% |
| Operating profit (loss) | 9901 | €3,253 | -€705 | -€3,958 | |
| Financial income | 75/76B | €377 | €292 | -€85 | -22.5% |
| Recurring financial income | 75 | €377 | €292 | -€85 | -22.5% |
| Financial charges | 65/66B | €316 | €1,603 | +€1,287 | +407.9% |
| Recurring financial charges | 65 | €316 | €1,603 | +€1,287 | +407.9% |
| Profit (loss) for the period before taxes | 9903 | €3,315 | -€2,016 | -€5,330 | |
| Income taxes | 67/77 | €1,400 | €69 | -€1,331 | -95.1% |
| Profit (loss) for the period | 9904 | €1,914 | -€2,085 | -€3,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,914 | -€2,085 | -€3,999 |
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 8 October 2026 via checked.be.