E.V.D.S.: 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.D.S.
Largest movements
- Cash +€98,819
up €98,819 (+170,937%), from €58 to €98,877
mainly Net result for the year (+€105,378) and Other debts (+€932)
- Tangible fixed assets +€6,191
new in 2025: €6,191
- Profit (loss) carried forward +€105,378
up €105,378 (+27.0%), from -€390,886 to -€285,508
- Gross operating margin -€8,567
down €8,567 (-7.4%), from €115,832 to €107,265
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 | €858 | €106,723 | +€105,865 | +12,335% |
| Fixed assets | 21/28 | €50 | €6,240 | +€6,191 | +12,486% |
| Tangible fixed assets | 22/27 | - | €6,191 | +€6,191 | |
| Plant, machinery and equipment | 23 | - | €6,191 | +€6,191 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €809 | €100,483 | +€99,674 | +12,326% |
| Amounts receivable within one year | 40/41 | €402 | €1,239 | +€837 | +208% |
| Other amounts receivable | 41 | €402 | €1,239 | +€837 | +208% |
| Cash at bank and in hand | 54/58 | €58 | €98,877 | +€98,819 | +170,937% |
| Deferred charges and accrued income | 490/1 | €349 | €367 | +€18 | +5.1% |
| Total equity and liabilities | 10/49 | €858 | €106,723 | +€105,865 | +12,335% |
| Equity | 10/15 | -€264,447 | -€159,069 | +€105,378 | +39.8% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €2,439 | €2,439 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,439 | €2,439 | = | 0.0% |
| Other | 1319 | €2,439 | €2,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€390,886 | -€285,508 | +€105,378 | +27.0% |
| Amounts payable | 17/49 | €265,305 | €265,792 | +€487 | +0.2% |
| Amounts payable within one year | 42/48 | €265,305 | €265,792 | +€487 | +0.2% |
| Trade debts | 44 | €445 | - | -€445 | |
| Suppliers | 440/4 | €445 | - | -€445 | |
| Other amounts payable | 47/48 | €264,860 | €265,792 | +€932 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €754 | +€754 | |
| Other operating charges | 640/8 | €1,157 | €973 | -€184 | -15.9% |
| Gross operating margin | 9900 | €115,832 | €107,265 | -€8,567 | -7.4% |
| Operating profit (loss) | 9901 | €114,675 | €105,538 | -€9,137 | -8.0% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €330 | €195 | -€135 | -41.0% |
| Recurring financial charges | 65 | €330 | €195 | -€135 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €114,345 | €105,378 | -€8,967 | -7.8% |
| Profit (loss) for the period | 9904 | €114,345 | €105,378 | -€8,967 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,345 | €105,378 | -€8,967 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.