Van den Eynde Evelin: 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.
Van den Eynde Evelin
Largest movements
- Stocks and contracts -€76,545
no longer reported in 2025 (was €76,545)
- Receivables within one year +€28,283
up €28,283 (+680%), from €4,158 to €32,441
- Cash +€19,997
up €19,997 (+40.9%), from €48,932 to €68,929
mainly Stocks and contracts (+€76,545) and Depreciation (+€16,994)
- Deferred charges and accrued income +€14,397
new in 2025: €14,397
- Tangible fixed assets -€11,863
down €11,863 (-13.7%), from €86,339 to €74,476
of which Other tangible fixed assets: -€8,631
- Profit (loss) carried forward -€30,883
new in 2025: -€30,883
- Tax, wage and social debts +€5,379
up €5,379 (+52.8%), from €10,180 to €15,559
of which Remuneration and social security: +€8,761
- Reserves -€3,667
down €3,667 (-8.3%), from €44,388 to €40,721
- Gross operating margin -€23,432
down €23,432, from €6,508 to -€16,924
- Financial income -€4,937
no longer reported in 2025 (was €4,937)
- Depreciation +€2,795
up €2,795 (+19.7%), from €14,198 to €16,994
- Financial charges -€426
down €426 (-65.2%), from €653 to €227
- Other operating charges -€282
down €282 (-41.0%), from €688 to €406
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 | €217,224 | €190,244 | -€26,980 | -12.4% |
| Fixed assets | 21/28 | €87,589 | €74,476 | -€13,113 | -15.0% |
| Intangible fixed assets | 21 | €1,250 | - | -€1,250 | |
| Tangible fixed assets | 22/27 | €86,339 | €74,476 | -€11,863 | -13.7% |
| Plant, machinery and equipment | 23 | €46,512 | €43,809 | -€2,702 | -5.8% |
| Furniture and vehicles | 24 | €2,729 | €2,200 | -€529 | -19.4% |
| Other tangible fixed assets | 26 | €37,098 | €28,467 | -€8,631 | -23.3% |
| Current assets | 29/58 | €129,635 | €115,768 | -€13,867 | -10.7% |
| Stocks and contracts in progress | 3 | €76,545 | - | -€76,545 | |
| Stocks | 30/36 | €76,545 | - | -€76,545 | |
| Amounts receivable within one year | 40/41 | €4,158 | €32,441 | +€28,283 | +680% |
| Trade receivables | 40 | €4,158 | €32,441 | +€28,283 | +680% |
| Cash at bank and in hand | 54/58 | €48,932 | €68,929 | +€19,997 | +40.9% |
| Deferred charges and accrued income | 490/1 | - | €14,397 | +€14,397 | |
| Total equity and liabilities | 10/49 | €217,224 | €190,244 | -€26,980 | -12.4% |
| Equity | 10/15 | €62,938 | €28,388 | -€34,550 | -54.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €44,388 | €40,721 | -€3,667 | -8.3% |
| Distributable reserves | 133 | €44,388 | €40,721 | -€3,667 | -8.3% |
| Profit (loss) carried forward | 14 | - | -€30,883 | -€30,883 | |
| Amounts payable | 17/49 | €154,285 | €161,856 | +€7,571 | +4.9% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,285 | €131,856 | +€7,571 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €3,574 | €4,020 | +€446 | +12.5% |
| Suppliers | 440/4 | €3,574 | €4,020 | +€446 | +12.5% |
| Taxes, remuneration and social security | 45 | €10,180 | €15,559 | +€5,379 | +52.8% |
| Taxes | 450/3 | €7,234 | €3,852 | -€3,382 | -46.8% |
| Remuneration and social security | 454/9 | €2,945 | €11,707 | +€8,761 | +297% |
| Other amounts payable | 47/48 | €60,531 | €62,277 | +€1,745 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,198 | €16,994 | +€2,795 | +19.7% |
| Other operating charges | 640/8 | €688 | €406 | -€282 | -41.0% |
| Gross operating margin | 9900 | €6,508 | -€16,924 | -€23,432 | |
| Operating profit (loss) | 9901 | -€8,378 | -€34,323 | -€25,945 | -310% |
| Financial income | 75/76B | €4,937 | - | -€4,937 | |
| Recurring financial income | 75 | €4,937 | - | -€4,937 | |
| Financial charges | 65/66B | €653 | €227 | -€426 | -65.2% |
| Recurring financial charges | 65 | €653 | €227 | -€426 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,094 | -€34,550 | -€30,456 | -744% |
| Income taxes | 67/77 | -€54 | - | +€54 | |
| Profit (loss) for the period | 9904 | -€4,040 | -€34,550 | -€30,511 | -755% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,040 | -€34,550 | -€30,511 | -755% |
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 17 October 2026 via checked.be.