Eevan: 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.
Eevan
Largest movements
- Tangible fixed assets -€106,352
down €106,352 (-4.4%), from €2.4m to €2.3m
of which Land and buildings: -€105,481
- Reserves -€35,955
down €35,955 (-3.7%), from €962,985 to €927,030
of which Tax-exempt reserves: -€35,955
- Debts after one year -€27,734
down €27,734 (-17.8%), from €155,397 to €127,662
of which Financial debts: -€31,559
- Profit (loss) carried forward -€25,719
down €25,719 (-11.3%), from -€226,637 to -€252,356
- Gross operating margin +€18,095
up €18,095 (+68.8%), from €26,305 to €44,400
- Depreciation -€4,086
down €4,086 (-3.6%), from €112,889 to €108,802
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 | €2,423,699 | €2,316,071 | -€107,628 | -4.4% |
| Fixed assets | 21/28 | €2,417,530 | €2,311,178 | -€106,352 | -4.4% |
| Tangible fixed assets | 22/27 | €2,417,530 | €2,311,178 | -€106,352 | -4.4% |
| Land and buildings | 22 | €2,416,271 | €2,310,790 | -€105,481 | -4.4% |
| Plant, machinery and equipment | 23 | €1,209 | €389 | -€821 | -67.9% |
| Furniture and vehicles | 24 | €50 | €0 | -€50 | -100.0% |
| Current assets | 29/58 | €6,169 | €4,892 | -€1,277 | -20.7% |
| Cash at bank and in hand | 54/58 | €43 | €3,041 | +€2,998 | +7035.4% |
| Deferred charges and accrued income | 490/1 | €6,126 | €1,851 | -€4,275 | -69.8% |
| Total equity and liabilities | 10/49 | €2,423,699 | €2,316,071 | -€107,628 | -4.4% |
| Equity | 10/15 | €798,348 | €736,674 | -€61,674 | -7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €962,985 | €927,030 | -€35,955 | -3.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €947,785 | €911,830 | -€35,955 | -3.8% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,637 | -€252,356 | -€25,719 | -11.3% |
| Provisions and deferred taxes | 16 | €315,929 | €303,944 | -€11,985 | -3.8% |
| Deferred taxes | 168 | €315,929 | €303,944 | -€11,985 | -3.8% |
| Amounts payable | 17/49 | €1,309,422 | €1,275,453 | -€33,969 | -2.6% |
| Amounts payable after more than one year | 17 | €155,397 | €127,662 | -€27,734 | -17.8% |
| Financial debts | 170/4 | €126,237 | €94,677 | -€31,559 | -25.0% |
| Other amounts payable | 178/9 | €29,160 | €32,985 | +€3,825 | +13.1% |
| Amounts payable within one year | 42/48 | €1,154,026 | €1,147,791 | -€6,235 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €31,559 | €31,559 | = | 0.0% |
| Trade debts | 44 | €3,784 | €66 | -€3,719 | -98.3% |
| Suppliers | 440/4 | €3,784 | €66 | -€3,719 | -98.3% |
| Other amounts payable | 47/48 | €1,118,682 | €1,116,166 | -€2,516 | -0.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,889 | €108,802 | -€4,086 | -3.6% |
| Other operating charges | 640/8 | €7,681 | €7,490 | -€190 | -2.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €26,305 | €44,400 | +€18,095 | +68.8% |
| Operating profit (loss) | 9901 | -€94,264 | -€71,892 | +€22,372 | +23.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,068 | €1,767 | -€301 | -14.6% |
| Recurring financial charges | 65 | €2,068 | €1,767 | -€301 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€96,332 | -€73,659 | +€22,673 | +23.5% |
| Transfer from deferred taxes | 780 | €11,985 | €11,985 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€84,347 | -€61,674 | +€22,673 | +26.9% |
| Transfer from tax-exempt reserves | 789 | €35,955 | €35,955 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,392 | -€25,719 | +€22,673 | +46.9% |
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 2 October 2026 via checked.be.