Dr. EVO: what changed
Two fiscal 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.
Dr. EVO
Largest movements
- Receivables within one year +€85,508
up €85,508 (+317.1%), from €26,966 to €112,474
of which Other amounts receivable: +€102,865
- Cash +€69,288
up €69,288 (+318.1%), from €21,784 to €91,072
mainly Net result for the year (+€157,431) and Tax, wage and social debts (+€10,090)
- Current investments +€13,000
up €13,000 (+4.5%), from €287,000 to €300,000
- Reserves +€157,431
up €157,431 (+54.5%), from €288,952 to €446,382
- Tax, wage and social debts +€10,090
up €10,090 (+27.8%), from €36,235 to €46,325
- Gross operating margin +€39,967
up €39,967 (+24.7%), from €162,079 to €202,046
- Taxes +€10,203
up €10,203 (+26.9%), from €37,868 to €48,072
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 | €337,332 | €506,772 | +€169,440 | +50.2% |
| Fixed assets | 21/28 | €1,461 | €3,103 | +€1,642 | +112.4% |
| Tangible fixed assets | 22/27 | €1,461 | €3,103 | +€1,642 | +112.4% |
| Plant, machinery and equipment | 23 | - | €2,306 | +€2,306 | |
| Furniture and vehicles | 24 | €1,461 | €797 | -€664 | -45.5% |
| Current assets | 29/58 | €335,870 | €503,669 | +€167,798 | +50.0% |
| Amounts receivable within one year | 40/41 | €26,966 | €112,474 | +€85,508 | +317.1% |
| Trade receivables | 40 | €26,966 | €9,608 | -€17,357 | -64.4% |
| Other amounts receivable | 41 | - | €102,865 | +€102,865 | |
| Current investments | 50/53 | €287,000 | €300,000 | +€13,000 | +4.5% |
| Cash at bank and in hand | 54/58 | €21,784 | €91,072 | +€69,288 | +318.1% |
| Deferred charges and accrued income | 490/1 | €121 | €123 | +€3 | +2.1% |
| Total equity and liabilities | 10/49 | €337,332 | €506,772 | +€169,440 | +50.2% |
| Equity | 10/15 | €293,952 | €451,382 | +€157,431 | +53.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €288,952 | €446,382 | +€157,431 | +54.5% |
| Distributable reserves | 133 | €288,952 | €446,382 | +€157,431 | +54.5% |
| Amounts payable | 17/49 | €43,380 | €55,390 | +€12,010 | +27.7% |
| Amounts payable within one year | 42/48 | €43,380 | €55,390 | +€12,010 | +27.7% |
| Trade debts | 44 | €400 | - | -€400 | |
| Suppliers | 440/4 | €400 | - | -€400 | |
| Taxes, remuneration and social security | 45 | €36,235 | €46,325 | +€10,090 | +27.8% |
| Taxes | 450/3 | €36,235 | €46,325 | +€10,090 | +27.8% |
| Other amounts payable | 47/48 | €6,745 | €9,065 | +€2,320 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €732 | €717 | -€15 | -2.0% |
| Other operating charges | 640/8 | €661 | €1,604 | +€943 | +142.5% |
| Gross operating margin | 9900 | €162,079 | €202,046 | +€39,967 | +24.7% |
| Operating profit (loss) | 9901 | €160,685 | €199,725 | +€39,039 | +24.3% |
| Financial income | 75/76B | €5,732 | €6,218 | +€486 | +8.5% |
| Recurring financial income | 75 | €5,732 | €6,218 | +€486 | +8.5% |
| Financial charges | 65/66B | €298 | €440 | +€143 | +48.0% |
| Recurring financial charges | 65 | €298 | €440 | +€143 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €166,120 | €205,502 | +€39,382 | +23.7% |
| Income taxes | 67/77 | €37,868 | €48,072 | +€10,203 | +26.9% |
| Profit (loss) for the period | 9904 | €128,252 | €157,431 | +€29,179 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €128,252 | €157,431 | +€29,179 | +22.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.