EUVALYS: 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.
EUVALYS
Largest movements
- Cash +€24,600
up €24,600 (+16.8%), from €146,374 to €170,975
mainly Net result for the year (+€30,963) and Tax, wage and social debts (+€756)
- Receivables within one year +€7,563
up €7,563 (+41.7%), from €18,157 to €25,720
of which Trade receivables: +€8,016
- Reserves +€30,000
up €30,000 (+29.4%), from €102,064 to €132,064
of which Distributable reserves: +€30,000
- Gross operating margin -€8,128
down €8,128 (-16.9%), from €48,061 to €39,933
- Taxes -€2,679
down €2,679 (-20.0%), from €13,414 to €10,735
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 | €165,965 | €197,780 | +€31,815 | +19.2% |
| Fixed assets | 21/28 | €700 | €342 | -€358 | -51.1% |
| Tangible fixed assets | 22/27 | €700 | €342 | -€358 | -51.1% |
| Furniture and vehicles | 24 | €700 | €342 | -€358 | -51.1% |
| Current assets | 29/58 | €165,265 | €197,438 | +€32,173 | +19.5% |
| Amounts receivable within one year | 40/41 | €18,157 | €25,720 | +€7,563 | +41.7% |
| Trade receivables | 40 | €15,519 | €23,536 | +€8,016 | +51.7% |
| Other amounts receivable | 41 | €2,637 | €2,184 | -€453 | -17.2% |
| Cash at bank and in hand | 54/58 | €146,374 | €170,975 | +€24,600 | +16.8% |
| Deferred charges and accrued income | 490/1 | €734 | €743 | +€9 | +1.3% |
| Total equity and liabilities | 10/49 | €165,965 | €197,780 | +€31,815 | +19.2% |
| Equity | 10/15 | €160,745 | €191,708 | +€30,963 | +19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,064 | €132,064 | +€30,000 | +29.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,204 | €130,204 | +€30,000 | +29.9% |
| Profit (loss) carried forward | 14 | €46,281 | €47,243 | +€963 | +2.1% |
| Amounts payable | 17/49 | €5,220 | €6,072 | +€852 | +16.3% |
| Amounts payable within one year | 42/48 | €5,220 | €6,072 | +€852 | +16.3% |
| Trade debts | 44 | €2,818 | €2,914 | +€96 | +3.4% |
| Suppliers | 440/4 | €2,818 | €2,914 | +€96 | +3.4% |
| Taxes, remuneration and social security | 45 | €2,402 | €3,159 | +€756 | +31.5% |
| Taxes | 450/3 | €2,402 | €3,159 | +€756 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €358 | = | 0.0% |
| Other operating charges | 640/8 | €893 | €924 | +€31 | +3.4% |
| Gross operating margin | 9900 | €48,061 | €39,933 | -€8,128 | -16.9% |
| Operating profit (loss) | 9901 | €46,810 | €38,652 | -€8,158 | -17.4% |
| Financial income | 75/76B | €3,110 | €3,486 | +€376 | +12.1% |
| Recurring financial income | 75 | €42 | €56 | +€15 | +35.8% |
| Non-recurring financial income | 76B | €3,069 | €3,430 | +€361 | +11.8% |
| Financial charges | 65/66B | €427 | €440 | +€13 | +3.0% |
| Recurring financial charges | 65 | €165 | €165 | = | 0.0% |
| Non-recurring financial charges | 66B | €262 | €275 | +€13 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €49,493 | €41,698 | -€7,795 | -15.7% |
| Income taxes | 67/77 | €13,414 | €10,735 | -€2,679 | -20.0% |
| Profit (loss) for the period | 9904 | €36,078 | €30,963 | -€5,116 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,078 | €30,963 | -€5,116 | -14.2% |
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.