CS-EVIDENTIA: 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.
CS-EVIDENTIA
Largest movements
- Receivables within one year -€129,931
down €129,931 (-84.1%), from €154,537 to €24,607
of which Trade receivables: -€104,616
- Current investments +€72,286
up €72,286 (+13142867.3%), from €1 to €72,286
- Deferred charges and accrued income +€63,527
up €63,527 (+100.3%), from €63,311 to €126,839
- Formation expenses -€19,965
down €19,965 (-100.0%), from €19,965 to €0
- Cash -€16,868
down €16,868 (-52.9%), from €31,916 to €15,048
mainly Current investments (-€72,286) and Deferred charges and accrued income (-€63,527)
- Tax, wage and social debts -€59,593
down €59,593 (-29.8%), from €199,966 to €140,373
of which Remuneration and social security: -€60,005
- Profit (loss) carried forward +€13,700
up €13,700 (+1493.3%), from €917 to €14,618
- Debts after one year -€10,258
down €10,258 (-28.6%), from €35,904 to €25,646
- Staff costs -€104,704
down €104,704 (-9.0%), from €1.2m to €1.1m
- Gross operating margin -€32,939
down €32,939 (-2.8%), from €1.2m to €1.1m
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 | €335,106 | €281,543 | -€53,564 | -16.0% |
| Formation expenses | 20 | €19,965 | €0 | -€19,965 | -100.0% |
| Fixed assets | 21/28 | €65,376 | €42,763 | -€22,613 | -34.6% |
| Intangible fixed assets | 21 | €42,908 | €33,708 | -€9,200 | -21.4% |
| Tangible fixed assets | 22/27 | €20,908 | €9,055 | -€11,853 | -56.7% |
| Plant, machinery and equipment | 23 | €8,065 | €3,170 | -€4,895 | -60.7% |
| Furniture and vehicles | 24 | €11,475 | €5,885 | -€5,589 | -48.7% |
| Other tangible fixed assets | 26 | €1,369 | €0 | -€1,369 | -100.0% |
| Financial fixed assets | 28 | €1,560 | €0 | -€1,560 | -100.0% |
| Current assets | 29/58 | €249,765 | €238,779 | -€10,986 | -4.4% |
| Amounts receivable within one year | 40/41 | €154,537 | €24,607 | -€129,931 | -84.1% |
| Trade receivables | 40 | €104,616 | €0 | -€104,616 | -100.0% |
| Other amounts receivable | 41 | €49,921 | €24,607 | -€25,314 | -50.7% |
| Current investments | 50/53 | €1 | €72,286 | +€72,286 | +13142867.3% |
| Cash at bank and in hand | 54/58 | €31,916 | €15,048 | -€16,868 | -52.9% |
| Deferred charges and accrued income | 490/1 | €63,311 | €126,839 | +€63,527 | +100.3% |
| Total equity and liabilities | 10/49 | €335,106 | €281,543 | -€53,564 | -16.0% |
| Equity | 10/15 | €7,117 | €20,818 | +€13,700 | +192.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €917 | €14,618 | +€13,700 | +1493.3% |
| Amounts payable | 17/49 | €327,989 | €260,725 | -€67,264 | -20.5% |
| Amounts payable after more than one year | 17 | €35,904 | €25,646 | -€10,258 | -28.6% |
| Financial debts | 170/4 | €35,904 | €25,646 | -€10,258 | -28.6% |
| Amounts payable within one year | 42/48 | €287,143 | €228,806 | -€58,337 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €76,420 | €75,386 | -€1,034 | -1.4% |
| Trade debts | 44 | €10,757 | €13,047 | +€2,291 | +21.3% |
| Suppliers | 440/4 | €10,757 | €13,047 | +€2,291 | +21.3% |
| Taxes, remuneration and social security | 45 | €199,966 | €140,373 | -€59,593 | -29.8% |
| Taxes | 450/3 | €20,016 | €20,427 | +€411 | +2.1% |
| Remuneration and social security | 454/9 | €179,951 | €119,946 | -€60,005 | -33.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,942 | €6,273 | +€1,331 | +26.9% |
| Remuneration, social security and pensions | 62 | €1,168,180 | €1,063,476 | -€104,704 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,835 | €17,337 | +€9,502 | +121.3% |
| Other operating charges | 640/8 | €6,205 | €6,983 | +€778 | +12.5% |
| Non-recurring operating charges | 66A | €1,187 | €8,623 | +€7,437 | +626.6% |
| Gross operating margin | 9900 | €1,170,213 | €1,137,274 | -€32,939 | -2.8% |
| Operating profit (loss) | 9901 | -€13,194 | €40,854 | +€54,049 | |
| Financial income | 75/76B | €166 | €746 | +€580 | +350.0% |
| Recurring financial income | 75 | €166 | €746 | +€580 | +350.0% |
| Financial charges | 65/66B | €8,337 | €7,007 | -€1,329 | -15.9% |
| Recurring financial charges | 65 | €8,337 | €7,007 | -€1,329 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,365 | €34,593 | +€55,958 | |
| Income taxes | 67/77 | €10,570 | €20,893 | +€10,324 | +97.7% |
| Profit (loss) for the period | 9904 | -€31,934 | €13,700 | +€45,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,934 | €13,700 | +€45,635 |
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 9 October 2026 via checked.be.