EV CORPORATION: 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.
EV CORPORATION
Largest movements
- Cash +€10,666
up €10,666 (+57.2%), from €18,645 to €29,311
mainly Net result for the year (+€5,799) and Depreciation (+€3,712)
- Tangible fixed assets -€1,728
down €1,728 (-22.3%), from €7,762 to €6,034
of which Plant, machinery and equipment: -€934
- Receivables within one year -€955
down €955 (-36.0%), from €2,650 to €1,695
- Receivables after one year -€532
down €532 (-18.3%), from €2,902 to €2,371
- Reserves +€5,799
up €5,799 (+30.4%), from €19,088 to €24,887
- Tax, wage and social debts +€896
up €896 (+12.1%), from €7,383 to €8,279
- Trade debts +€756
up €756 (+155%), from €488 to €1,244
- Gross operating margin +€9,487
up €9,487 (+114%), from €8,312 to €17,799
- Taxes +€5,459
up €5,459 (+1,020%), from €535 to €5,994
- Staff costs -€850
no longer reported in 2025 (was €850)
- Other operating charges +€512
up €512 (+34.9%), from €1,465 to €1,977
- Financial charges +€278
up €278 (+725%), from €38 to €317
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 | €31,959 | €39,410 | +€7,451 | +23.3% |
| Fixed assets | 21/28 | €7,762 | €6,034 | -€1,728 | -22.3% |
| Tangible fixed assets | 22/27 | €7,762 | €6,034 | -€1,728 | -22.3% |
| Plant, machinery and equipment | 23 | €2,611 | €1,677 | -€934 | -35.8% |
| Furniture and vehicles | 24 | €5,151 | €4,356 | -€795 | -15.4% |
| Current assets | 29/58 | €24,198 | €33,377 | +€9,179 | +37.9% |
| Amounts receivable after more than one year | 29 | €2,902 | €2,371 | -€532 | -18.3% |
| Other amounts receivable | 291 | €2,902 | €2,371 | -€532 | -18.3% |
| Amounts receivable within one year | 40/41 | €2,650 | €1,695 | -€955 | -36.0% |
| Other amounts receivable | 41 | €2,650 | €1,695 | -€955 | -36.0% |
| Cash at bank and in hand | 54/58 | €18,645 | €29,311 | +€10,666 | +57.2% |
| Total equity and liabilities | 10/49 | €31,959 | €39,410 | +€7,451 | +23.3% |
| Equity | 10/15 | €24,088 | €29,887 | +€5,799 | +24.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,088 | €24,887 | +€5,799 | +30.4% |
| Distributable reserves | 133 | €19,088 | €24,887 | +€5,799 | +30.4% |
| Amounts payable | 17/49 | €7,871 | €9,523 | +€1,652 | +21.0% |
| Amounts payable within one year | 42/48 | €7,871 | €9,523 | +€1,652 | +21.0% |
| Trade debts | 44 | €488 | €1,244 | +€756 | +155% |
| Suppliers | 440/4 | €488 | €1,244 | +€756 | +155% |
| Taxes, remuneration and social security | 45 | €7,383 | €8,279 | +€896 | +12.1% |
| Taxes | 450/3 | €7,383 | €8,279 | +€896 | +12.1% |
| Remuneration, social security and pensions | 62 | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,778 | €3,712 | -€66 | -1.7% |
| Other operating charges | 640/8 | €1,465 | €1,977 | +€512 | +34.9% |
| Gross operating margin | 9900 | €8,312 | €17,799 | +€9,487 | +114% |
| Operating profit (loss) | 9901 | €2,219 | €12,110 | +€9,891 | +446% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €38 | €317 | +€278 | +725% |
| Recurring financial charges | 65 | €38 | €317 | +€278 | +725% |
| Profit (loss) for the period before taxes | 9903 | €2,181 | €11,793 | +€9,612 | +441% |
| Income taxes | 67/77 | €535 | €5,994 | +€5,459 | +1,020% |
| Profit (loss) for the period | 9904 | €1,646 | €5,799 | +€4,153 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €1,646 | €5,799 | +€4,153 | +252% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.