E.V.N. PHARMA: 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.N. PHARMA
Largest movements
- Stocks and contracts +€724,781
up €724,781 (+86.5%), from €838,231 to €1.6m
- Cash +€122,857
up €122,857 (+280%), from €43,860 to €166,717
mainly Current portion of long-term debt (+€904,107) and Net result for the year (+€238,519)
- Financial fixed assets +€100,000
up €100,000 (+8.0%), from €1.3m to €1.4m
- Current portion of long-term debt +€904,107
up €904,107 (+604%), from €149,687 to €1.1m
- Reserves +€238,519
up €238,519 (+29.1%), from €821,036 to €1.1m
of which Distributable reserves: +€238,519
- Debts after one year -€183,458
down €183,458 (-30.3%), from €606,041 to €422,583
- Trade debts +€73,825
up €73,825 (+25.2%), from €292,410 to €366,234
- Other debts -€61,978
down €61,978 (-19.9%), from €311,057 to €249,080
- Gross operating margin +€127,114
up €127,114 (+53.7%), from €236,877 to €363,992
- Financial income +€67,024
up €67,024 (+72.3%), from €92,741 to €159,765
- Taxes +€32,056
up €32,056 (+136%), from €23,625 to €55,681
- Financial charges +€18,670
up €18,670 (+60.9%), from €30,635 to €49,306
- Staff costs +€17,054
up €17,054 (+11.9%), from €143,595 to €160,649
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 | €2,314,507 | €3,279,072 | +€964,565 | +41.7% |
| Fixed assets | 21/28 | €1,274,824 | €1,371,980 | +€97,156 | +7.6% |
| Intangible fixed assets | 21 | €7,595 | €595 | -€7,000 | -92.2% |
| Tangible fixed assets | 22/27 | €17,230 | €21,386 | +€4,156 | +24.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €5,368 | €2,659 | -€2,709 | -50.5% |
| Furniture and vehicles | 24 | €55 | €0 | -€55 | -100% |
| Other tangible fixed assets | 26 | €11,806 | €18,726 | +€6,920 | +58.6% |
| Financial fixed assets | 28 | €1,250,000 | €1,350,000 | +€100,000 | +8.0% |
| Current assets | 29/58 | €1,039,683 | €1,907,092 | +€867,409 | +83.4% |
| Stocks and contracts in progress | 3 | €838,231 | €1,563,012 | +€724,781 | +86.5% |
| Stocks | 30/36 | €838,231 | €1,563,012 | +€724,781 | +86.5% |
| Amounts receivable within one year | 40/41 | €138,420 | €166,658 | +€28,238 | +20.4% |
| Trade receivables | 40 | €138,282 | €165,681 | +€27,399 | +19.8% |
| Other amounts receivable | 41 | €137 | €977 | +€840 | +611% |
| Cash at bank and in hand | 54/58 | €43,860 | €166,717 | +€122,857 | +280% |
| Deferred charges and accrued income | 490/1 | €19,173 | €10,705 | -€8,468 | -44.2% |
| Total equity and liabilities | 10/49 | €2,314,507 | €3,279,072 | +€964,565 | +41.7% |
| Equity | 10/15 | €852,876 | €1,091,395 | +€238,519 | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €821,036 | €1,059,555 | +€238,519 | +29.1% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €802,286 | €1,040,805 | +€238,519 | +29.7% |
| Profit (loss) carried forward | 14 | €25,639 | €25,639 | = | 0.0% |
| Amounts payable | 17/49 | €1,461,632 | €2,187,677 | +€726,046 | +49.7% |
| Amounts payable after more than one year | 17 | €606,041 | €422,583 | -€183,458 | -30.3% |
| Financial debts | 170/4 | €606,041 | €422,583 | -€183,458 | -30.3% |
| Amounts payable within one year | 42/48 | €855,559 | €1,755,308 | +€899,749 | +105% |
| Current portion of amounts payable after more than one year | 42 | €149,687 | €1,053,794 | +€904,107 | +604% |
| Financial debts | 43 | €44,928 | €16,487 | -€28,441 | -63.3% |
| Credit institutions | 430/8 | €44,928 | €16,487 | -€28,441 | -63.3% |
| Trade debts | 44 | €292,410 | €366,234 | +€73,825 | +25.2% |
| Suppliers | 440/4 | €292,410 | €366,234 | +€73,825 | +25.2% |
| Taxes, remuneration and social security | 45 | €57,476 | €69,713 | +€12,236 | +21.3% |
| Taxes | 450/3 | €32,741 | €43,820 | +€11,079 | +33.8% |
| Remuneration and social security | 454/9 | €24,735 | €25,893 | +€1,157 | +4.7% |
| Other amounts payable | 47/48 | €311,057 | €249,080 | -€61,978 | -19.9% |
| Accrued charges and deferred income | 492/3 | €32 | €9,787 | +€9,755 | +30,342% |
| Remuneration, social security and pensions | 62 | €143,595 | €160,649 | +€17,054 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,418 | €12,552 | +€134 | +1.1% |
| Other operating charges | 640/8 | €3,172 | €7,050 | +€3,878 | +122% |
| Gross operating margin | 9900 | €236,877 | €363,992 | +€127,114 | +53.7% |
| Operating profit (loss) | 9901 | €77,692 | €183,741 | +€106,049 | +136% |
| Financial income | 75/76B | €92,741 | €159,765 | +€67,024 | +72.3% |
| Recurring financial income | 75 | €92,741 | €159,765 | +€67,024 | +72.3% |
| Financial charges | 65/66B | €30,635 | €49,306 | +€18,670 | +60.9% |
| Recurring financial charges | 65 | €30,635 | €49,306 | +€18,670 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €139,798 | €294,200 | +€154,402 | +110% |
| Income taxes | 67/77 | €23,625 | €55,681 | +€32,056 | +136% |
| Profit (loss) for the period | 9904 | €116,173 | €238,519 | +€122,346 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €116,173 | €238,519 | +€122,346 | +105% |
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 23 October 2026 via checked.be.