TINE VAN EVEN: 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.
TINE VAN EVEN
Largest movements
- Deferred charges and accrued income -€5,476
down €5,476 (-59.5%), from €9,204 to €3,728
- Tangible fixed assets -€3,740
down €3,740 (-28.5%), from €13,105 to €9,365
- Receivables within one year +€3,544
up €3,544 (+56.0%), from €6,324 to €9,867
- Trade debts -€3,580
down €3,580 (-71.6%), from €5,000 to €1,420
- Debts after one year -€3,357
down €3,357 (-62.0%), from €5,415 to €2,058
- Tax, wage and social debts +€2,591
up €2,591 (+29.7%), from €8,727 to €11,318
of which Remuneration and social security: +€3,571
- Profit (loss) carried forward -€1,569
new in 2025: -€1,569
- Gross operating margin -€9,574
down €9,574 (-69.0%), from €13,881 to €4,306
- Taxes -€2,653
down €2,653 (-72.3%), from €3,671 to €1,018
- Other operating charges +€333
up €333 (+54.4%), from €612 to €945
- Financial income +€251
up €251 (+131%), from €192 to €443
- Financial charges -€199
down €199 (-24.5%), from €814 to €614
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 | €32,388 | €26,679 | -€5,709 | -17.6% |
| Fixed assets | 21/28 | €13,105 | €9,365 | -€3,740 | -28.5% |
| Tangible fixed assets | 22/27 | €13,105 | €9,365 | -€3,740 | -28.5% |
| Furniture and vehicles | 24 | €13,105 | €9,365 | -€3,740 | -28.5% |
| Current assets | 29/58 | €19,283 | €17,314 | -€1,969 | -10.2% |
| Amounts receivable within one year | 40/41 | €6,324 | €9,867 | +€3,544 | +56.0% |
| Other amounts receivable | 41 | €6,324 | €9,867 | +€3,544 | +56.0% |
| Cash at bank and in hand | 54/58 | €3,755 | €3,719 | -€37 | -1.0% |
| Deferred charges and accrued income | 490/1 | €9,204 | €3,728 | -€5,476 | -59.5% |
| Total equity and liabilities | 10/49 | €32,388 | €26,679 | -€5,709 | -17.6% |
| Equity | 10/15 | €10,094 | €8,526 | -€1,569 | -15.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,094 | €7,094 | = | 0.0% |
| Distributable reserves | 133 | €7,094 | €7,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,569 | -€1,569 | |
| Amounts payable | 17/49 | €22,293 | €18,153 | -€4,140 | -18.6% |
| Amounts payable after more than one year | 17 | €5,415 | €2,058 | -€3,357 | -62.0% |
| Financial debts | 170/4 | €5,415 | €2,058 | -€3,357 | -62.0% |
| Amounts payable within one year | 42/48 | €16,878 | €16,095 | -€784 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €3,151 | €3,357 | +€205 | +6.5% |
| Trade debts | 44 | €5,000 | €1,420 | -€3,580 | -71.6% |
| Suppliers | 440/4 | €5,000 | €1,420 | -€3,580 | -71.6% |
| Taxes, remuneration and social security | 45 | €8,727 | €11,318 | +€2,591 | +29.7% |
| Taxes | 450/3 | €5,669 | €4,689 | -€980 | -17.3% |
| Remuneration and social security | 454/9 | €3,058 | €6,629 | +€3,571 | +117% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,740 | €3,740 | = | 0.0% |
| Other operating charges | 640/8 | €612 | €945 | +€333 | +54.4% |
| Gross operating margin | 9900 | €13,881 | €4,306 | -€9,574 | -69.0% |
| Operating profit (loss) | 9901 | €9,529 | -€379 | -€9,907 | |
| Financial income | 75/76B | €192 | €443 | +€251 | +131% |
| Recurring financial income | 75 | €192 | €443 | +€251 | +131% |
| Financial charges | 65/66B | €814 | €614 | -€199 | -24.5% |
| Recurring financial charges | 65 | €814 | €614 | -€199 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €8,907 | -€550 | -€9,457 | |
| Income taxes | 67/77 | €3,671 | €1,018 | -€2,653 | -72.3% |
| Profit (loss) for the period | 9904 | €5,236 | -€1,569 | -€6,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,236 | -€1,569 | -€6,804 |
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 14 October 2026 via checked.be.