EV-DENT: 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.
EV-DENT
Largest movements
- Cash +€51,349
up €51,349 (+16.4%), from €312,485 to €363,834
mainly Net result for the year (+€142,741) and Debts after one year (+€127,000)
- Debts after one year +€127,000
new in 2025: €127,000
- Other debts -€92,571
down €92,571 (-46.4%), from €199,537 to €106,967
- Reserves +€27,741
up €27,741 (+23.6%), from €117,674 to €145,415
- Tax, wage and social debts -€20,989
down €20,989 (-90.1%), from €23,285 to €2,296
- Accrued charges and deferred income +€6,454
up €6,454 (+254.4%), from €2,537 to €8,992
- Gross operating margin +€47,691
up €47,691 (+32.4%), from €147,164 to €194,855
- Taxes +€8,110
up €8,110 (+23.6%), from €34,331 to €42,441
- Financial charges +€6,382
up €6,382 (+207.5%), from €3,076 to €9,459
- Financial income -€4,151
down €4,151 (-89.6%), from €4,634 to €483
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 | €354,425 | €402,056 | +€47,631 | +13.4% |
| Current assets | 29/58 | €354,425 | €402,056 | +€47,631 | +13.4% |
| Amounts receivable within one year | 40/41 | €2,066 | €2,059 | -€7 | -0.3% |
| Other amounts receivable | 41 | €2,066 | €2,059 | -€7 | -0.3% |
| Cash at bank and in hand | 54/58 | €312,485 | €363,834 | +€51,349 | +16.4% |
| Deferred charges and accrued income | 490/1 | €39,875 | €36,164 | -€3,711 | -9.3% |
| Total equity and liabilities | 10/49 | €354,425 | €402,056 | +€47,631 | +13.4% |
| Equity | 10/15 | €127,674 | €155,415 | +€27,741 | +21.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €117,674 | €145,415 | +€27,741 | +23.6% |
| Distributable reserves | 133 | €117,674 | €145,415 | +€27,741 | +23.6% |
| Amounts payable | 17/49 | €226,752 | €246,641 | +€19,890 | +8.8% |
| Amounts payable after more than one year | 17 | - | €127,000 | +€127,000 | |
| Other amounts payable | 178/9 | - | €127,000 | +€127,000 | |
| Amounts payable within one year | 42/48 | €224,214 | €110,650 | -€113,565 | -50.6% |
| Trade debts | 44 | €1,392 | €1,387 | -€5 | -0.4% |
| Suppliers | 440/4 | €1,392 | €1,387 | -€5 | -0.4% |
| Taxes, remuneration and social security | 45 | €23,285 | €2,296 | -€20,989 | -90.1% |
| Taxes | 450/3 | €23,285 | €2,296 | -€20,989 | -90.1% |
| Other amounts payable | 47/48 | €199,537 | €106,967 | -€92,571 | -46.4% |
| Accrued charges and deferred income | 492/3 | €2,537 | €8,992 | +€6,454 | +254.4% |
| Other operating charges | 640/8 | €740 | €696 | -€44 | -6.0% |
| Gross operating margin | 9900 | €147,164 | €194,855 | +€47,691 | +32.4% |
| Operating profit (loss) | 9901 | €146,423 | €194,158 | +€47,735 | +32.6% |
| Financial income | 75/76B | €4,634 | €483 | -€4,151 | -89.6% |
| Recurring financial income | 75 | €4,634 | €483 | -€4,151 | -89.6% |
| Financial charges | 65/66B | €3,076 | €9,459 | +€6,382 | +207.5% |
| Recurring financial charges | 65 | €3,076 | €9,459 | +€6,382 | +207.5% |
| Profit (loss) for the period before taxes | 9903 | €147,981 | €185,182 | +€37,202 | +25.1% |
| Income taxes | 67/77 | €34,331 | €42,441 | +€8,110 | +23.6% |
| Profit (loss) for the period | 9904 | €113,650 | €142,741 | +€29,092 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €113,650 | €142,741 | +€29,092 | +25.6% |
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 3 October 2026 via checked.be.