E.V.A.-Centrum: 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.
E.V.A.-Centrum
Largest movements
- Cash -€123,241
down €123,241 (-38.4%), from €321,149 to €197,908
mainly Accrued charges and deferred income (-€63,836) and Receivables within one year (-€40,076)
- Receivables within one year +€40,076
up €40,076 (+2,690%), from €1,490 to €41,566
of which Other amounts receivable: +€39,777
- Tangible fixed assets -€13,140
down €13,140 (-3.0%), from €436,786 to €423,646
of which Land and buildings: -€12,367
- Accrued charges and deferred income -€63,836
down €63,836 (-85.7%), from €74,513 to €10,676
- Tax, wage and social debts -€11,468
down €11,468 (-30.5%), from €37,658 to €26,190
of which Remuneration and social security: -€14,501
- Investment grants -€8,682
down €8,682 (-51.7%), from €16,790 to €8,108
- Reserves -€7,684
down €7,684 (-1.6%), from €484,415 to €476,732
- Gross operating margin -€248,441
down €248,441 (-50.0%), from €497,164 to €248,723
- Staff costs +€83,463
up €83,463 (+56.4%), from €148,080 to €231,543
- Purchases and services +€21,244
up €21,244 (+16.4%), from €129,559 to €150,804
- Depreciation -€5,954
down €5,954 (-27.9%), from €21,319 to €15,365
- Turnover +€5,938
up €5,938 (+8.7%), from €68,207 to €74,145
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 | €767,067 | €671,463 | -€95,603 | -12.5% |
| Fixed assets | 21/28 | €436,786 | €423,646 | -€13,140 | -3.0% |
| Tangible fixed assets | 22/27 | €436,786 | €423,646 | -€13,140 | -3.0% |
| Land and buildings | 22 | €432,971 | €420,603 | -€12,367 | -2.9% |
| Plant, machinery and equipment | 23 | €3,288 | €2,779 | -€509 | -15.5% |
| Furniture and vehicles | 24 | €528 | €264 | -€264 | -50.0% |
| Current assets | 29/58 | €330,281 | €247,817 | -€82,463 | -25.0% |
| Stocks and contracts in progress | 3 | €3,481 | €3,642 | +€161 | +4.6% |
| Stocks | 30/36 | €3,481 | €3,642 | +€161 | +4.6% |
| Amounts receivable within one year | 40/41 | €1,490 | €41,566 | +€40,076 | +2,690% |
| Trade receivables | 40 | - | €298 | +€298 | |
| Other amounts receivable | 41 | €1,490 | €41,267 | +€39,777 | +2,670% |
| Cash at bank and in hand | 54/58 | €321,149 | €197,908 | -€123,241 | -38.4% |
| Deferred charges and accrued income | 490/1 | €4,160 | €4,702 | +€541 | +13.0% |
| Total equity and liabilities | 10/49 | €767,067 | €671,463 | -€95,603 | -12.5% |
| Equity | 10/15 | €578,205 | €561,840 | -€16,365 | -2.8% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Capital | 10 | €32,000 | €32,000 | = | 0.0% |
| Revaluation surpluses | 12 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €484,415 | €476,732 | -€7,684 | -1.6% |
| Investment grants | 15 | €16,790 | €8,108 | -€8,682 | -51.7% |
| Amounts payable | 17/49 | €188,862 | €109,624 | -€79,238 | -42.0% |
| Amounts payable after more than one year | 17 | €67,265 | €63,408 | -€3,857 | -5.7% |
| Financial debts | 170/4 | €67,265 | €63,408 | -€3,857 | -5.7% |
| Amounts payable within one year | 42/48 | €47,084 | €35,539 | -€11,545 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €3,672 | €3,857 | +€185 | +5.0% |
| Trade debts | 44 | €5,754 | €5,493 | -€262 | -4.5% |
| Suppliers | 440/4 | €5,754 | €5,493 | -€262 | -4.5% |
| Taxes, remuneration and social security | 45 | €37,658 | €26,190 | -€11,468 | -30.5% |
| Taxes | 450/3 | €1,327 | €4,361 | +€3,033 | +229% |
| Remuneration and social security | 454/9 | €36,331 | €21,829 | -€14,501 | -39.9% |
| Accrued charges and deferred income | 492/3 | €74,513 | €10,676 | -€63,836 | -85.7% |
| Turnover | 70 | €68,207 | €74,145 | +€5,938 | +8.7% |
| Membership fees, donations, legacies and grants | 73 | €291,475 | €316,061 | +€24,586 | +8.4% |
| Non-recurring operating income | 76A | €265,598 | - | -€265,598 | |
| Goods, raw materials, services and sundry goods | 60/61 | €129,559 | €150,804 | +€21,244 | +16.4% |
| Remuneration, social security and pensions | 62 | €148,080 | €231,543 | +€83,463 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,319 | €15,365 | -€5,954 | -27.9% |
| Other operating charges | 640/8 | €4,654 | €5,526 | +€872 | +18.7% |
| Gross operating margin | 9900 | €497,164 | €248,723 | -€248,441 | -50.0% |
| Operating profit (loss) | 9901 | €323,111 | -€3,711 | -€326,822 | |
| Financial income | 75/76B | €1,085 | €1,209 | +€124 | +11.4% |
| Recurring financial income | 75 | €1,085 | €1,209 | +€124 | +11.4% |
| Financial charges | 65/66B | €4,866 | €5,181 | +€315 | +6.5% |
| Recurring financial charges | 65 | €4,866 | €5,181 | +€315 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €319,330 | -€7,684 | -€327,013 | |
| Profit (loss) for the period | 9904 | €319,330 | -€7,684 | -€327,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €319,330 | -€7,684 | -€327,013 |
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 19 October 2026 via checked.be.