Trimsalon Evelien & Lisa: 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.
Trimsalon Evelien & Lisa
Largest movements
- Receivables within one year +€16,092
new in 2025: €16,092
of which Other amounts receivable: +€13,125
- Cash +€2,537
up €2,537 (+18.6%), from €13,646 to €16,184
mainly Net result for the year (+€11,834) and Trade debts (+€5,286)
- Deferred charges and accrued income -€1,300
down €1,300 (-71.1%), from €1,828 to €528
- Tangible fixed assets +€755
up €755 (+31.5%), from €2,398 to €3,153
of which Furniture and vehicles: +€855
- Reserves +€11,834
up €11,834 (+173%), from €6,837 to €18,671
- Trade debts +€5,286
up €5,286 (+572%), from €924 to €6,211
- Tax, wage and social debts +€914
up €914 (+16.4%), from €5,561 to €6,475
- Gross operating margin +€4,163
up €4,163 (+34.1%), from €12,197 to €16,360
- Depreciation -€2,085
down €2,085 (-73.4%), from €2,841 to €755
- Taxes +€2,029
up €2,029 (+115%), from €1,766 to €3,795
- Financial income +€333
up €333 (+64,121%), from €1 to €334
- Other operating charges -€266
down €266 (-67.5%), from €394 to €128
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 | €18,323 | €36,357 | +€18,034 | +98.4% |
| Fixed assets | 21/28 | €2,848 | €3,553 | +€705 | +24.7% |
| Intangible fixed assets | 21 | €450 | €400 | -€50 | -11.1% |
| Tangible fixed assets | 22/27 | €2,398 | €3,153 | +€755 | +31.5% |
| Plant, machinery and equipment | 23 | €400 | €300 | -€100 | -25.0% |
| Furniture and vehicles | 24 | €1,999 | €2,853 | +€855 | +42.8% |
| Current assets | 29/58 | €15,475 | €32,804 | +€17,329 | +112% |
| Amounts receivable within one year | 40/41 | - | €16,092 | +€16,092 | |
| Trade receivables | 40 | - | €2,967 | +€2,967 | |
| Other amounts receivable | 41 | - | €13,125 | +€13,125 | |
| Cash at bank and in hand | 54/58 | €13,646 | €16,184 | +€2,537 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,828 | €528 | -€1,300 | -71.1% |
| Total equity and liabilities | 10/49 | €18,323 | €36,357 | +€18,034 | +98.4% |
| Equity | 10/15 | €11,837 | €23,671 | +€11,834 | +100.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,837 | €18,671 | +€11,834 | +173% |
| Distributable reserves | 133 | €6,837 | €18,671 | +€11,834 | +173% |
| Amounts payable | 17/49 | €6,486 | €12,686 | +€6,200 | +95.6% |
| Amounts payable within one year | 42/48 | €6,486 | €12,686 | +€6,200 | +95.6% |
| Trade debts | 44 | €924 | €6,211 | +€5,286 | +572% |
| Suppliers | 440/4 | €924 | €6,211 | +€5,286 | +572% |
| Taxes, remuneration and social security | 45 | €5,561 | €6,475 | +€914 | +16.4% |
| Taxes | 450/3 | €5,561 | €6,475 | +€914 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,841 | €755 | -€2,085 | -73.4% |
| Other operating charges | 640/8 | €394 | €128 | -€266 | -67.5% |
| Gross operating margin | 9900 | €12,197 | €16,360 | +€4,163 | +34.1% |
| Operating profit (loss) | 9901 | €8,962 | €15,477 | +€6,515 | +72.7% |
| Financial income | 75/76B | €1 | €334 | +€333 | +64,121% |
| Recurring financial income | 75 | €1 | €334 | +€333 | +64,121% |
| Financial charges | 65/66B | €360 | €182 | -€178 | -49.5% |
| Recurring financial charges | 65 | €360 | €182 | -€178 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €8,603 | €15,629 | +€7,026 | +81.7% |
| Income taxes | 67/77 | €1,766 | €3,795 | +€2,029 | +115% |
| Profit (loss) for the period | 9904 | €6,837 | €11,834 | +€4,997 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,837 | €11,834 | +€4,997 | +73.1% |
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 29 October 2026 via checked.be.