STUDIO MIEKE EVERAET: 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.
STUDIO MIEKE EVERAET
Largest movements
- Cash -€338
down €338 (-49.0%), from €690 to €352
mainly Net result for the year (-€3,900)
- Tangible fixed assets -€242
down €242 (-55.4%), from €437 to €195
- Profit (loss) carried forward -€3,900
down €3,900 (-5.9%), from -€66,532 to -€70,433
- Other debts +€3,320
up €3,320 (+5.8%), from €57,383 to €60,703
- Gross operating margin +€2,548
up €2,548 (+42.3%), from -€6,021 to -€3,473
- Other operating charges +€144
new in 2025: €144
- Financial charges -€74
down €74 (-64.3%), from €114 to €41
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 | €1,127 | €547 | -€581 | -51.5% |
| Fixed assets | 21/28 | €437 | €195 | -€242 | -55.4% |
| Tangible fixed assets | 22/27 | €437 | €195 | -€242 | -55.4% |
| Plant, machinery and equipment | 23 | €437 | €195 | -€242 | -55.4% |
| Current assets | 29/58 | €690 | €352 | -€338 | -49.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €690 | €352 | -€338 | -49.0% |
| Total equity and liabilities | 10/49 | €1,127 | €547 | -€581 | -51.5% |
| Equity | 10/15 | -€56,255 | -€60,156 | -€3,900 | -6.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €4,080 | €4,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Reserves not available under the articles | 1311 | €99 | €99 | = | 0.0% |
| Distributable reserves | 133 | €3,980 | €3,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,532 | -€70,433 | -€3,900 | -5.9% |
| Amounts payable | 17/49 | €57,383 | €60,703 | +€3,320 | +5.8% |
| Amounts payable within one year | 42/48 | €57,383 | €60,703 | +€3,320 | +5.8% |
| Other amounts payable | 47/48 | €57,383 | €60,703 | +€3,320 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242 | €242 | = | 0.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€6,021 | -€3,473 | +€2,548 | +42.3% |
| Operating profit (loss) | 9901 | -€6,263 | -€3,860 | +€2,404 | +38.4% |
| Financial charges | 65/66B | €114 | €41 | -€74 | -64.3% |
| Recurring financial charges | 65 | €114 | €41 | -€74 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,378 | -€3,900 | +€2,477 | +38.8% |
| Profit (loss) for the period | 9904 | -€6,378 | -€3,900 | +€2,477 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,378 | -€3,900 | +€2,477 | +38.8% |
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 20 October 2026 via checked.be.