EV FOOD: 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.
What changed
EV FOOD
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€66,328
2024 · €81,676-€15,348
Equity
€301,314
2024 · €334,986-€33,672
Cash
€1,078
2024 · €1,657-€579
Balance sheet total
€1.5m
2024 · €1.5m-€19,003
Largest movements
Assets
- Tangible fixed assets -€17,596
down €17,596 (-25.2%), from €69,737 to €52,140
Equity and liabilities
- Other debts +€35,827
up €35,827 (+19.1%), from €187,922 to €223,748
- Profit (loss) carried forward -€33,672
down €33,672 (-10.6%), from €316,386 to €282,714
- Debts after one year -€21,208
down €21,208 (-2.5%), from €837,333 to €816,126
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€81,676
Other operating income
-€1,554
Services and other goods
+€23
Depreciation
-€1,991
Other operating charges
+€286
Other operating items
-€15,000
Financial income
+€884
Financial charges
+€467
Taxes
+€1,537
Result 2025
€66,328
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€123,416
Investment
€0
Financing
-€123,995
Cash 2024
€1,657
From operations (derived)
+€123,416
Net result for the year
+€66,328
Depreciation
+€17,596
Receivables within one year
+€698
Deferred charges and accrued income
+€129
Trade debts
+€3,172
Tax, wage and social debts
-€335
Other debts
+€35,827
Financing
-€123,995
Debts after one year
-€21,208
Current portion of long-term debt
-€2,787
Contributions, distributions and other
-€100,000
Cash 2025
€1,078
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,541,516 | €1,522,514 | -€19,003 | -1.2% |
| Fixed assets | 21/28 | €1,537,165 | €1,519,568 | -€17,596 | -1.1% |
| Tangible fixed assets | 22/27 | €69,737 | €52,140 | -€17,596 | -25.2% |
| Furniture and vehicles | 24 | €69,737 | €52,140 | -€17,596 | -25.2% |
| Financial fixed assets | 28 | €1,467,428 | €1,467,428 | = | 0.0% |
| Affiliated companies | 280/1 | €1,467,428 | €1,467,428 | = | 0.0% |
| Participating interests | 280 | €1,467,428 | €1,467,428 | = | 0.0% |
| Current assets | 29/58 | €4,352 | €2,945 | -€1,406 | -32.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €698 | €0 | -€698 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €698 | €0 | -€698 | -100% |
| Cash at bank and in hand | 54/58 | €1,657 | €1,078 | -€579 | -34.9% |
| Deferred charges and accrued income | 490/1 | €1,996 | €1,867 | -€129 | -6.5% |
| Total equity and liabilities | 10/49 | €1,541,516 | €1,522,514 | -€19,003 | -1.2% |
| Equity | 10/15 | €334,986 | €301,314 | -€33,672 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €316,386 | €282,714 | -€33,672 | -10.6% |
| Amounts payable | 17/49 | €1,206,530 | €1,221,199 | +€14,669 | +1.2% |
| Amounts payable after more than one year | 17 | €837,333 | €816,126 | -€21,208 | -2.5% |
| Financial debts | 170/4 | €837,333 | €816,126 | -€21,208 | -2.5% |
| Credit institutions | 173 | €387,333 | €366,126 | -€21,208 | -5.5% |
| Other loans | 174 | €450,000 | €450,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €369,197 | €405,074 | +€35,877 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €165,429 | €162,641 | -€2,787 | -1.7% |
| Trade debts | 44 | €324 | €3,496 | +€3,172 | +979% |
| Suppliers | 440/4 | €324 | €3,496 | +€3,172 | +979% |
| Taxes, remuneration and social security | 45 | €15,523 | €15,189 | -€335 | -2.2% |
| Taxes | 450/3 | €15,523 | €15,189 | -€335 | -2.2% |
| Other amounts payable | 47/48 | €187,922 | €223,748 | +€35,827 | +19.1% |
| Operating income | 70/76A | €229,500 | €212,946 | -€16,554 | -7.2% |
| Turnover | 70 | €210,000 | €210,000 | = | 0.0% |
| Other operating income | 74 | €4,500 | €2,946 | -€1,554 | -34.5% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Operating charges | 60/66A | €94,670 | €96,352 | +€1,682 | +1.8% |
| Services and other goods | 61 | €78,113 | €78,090 | -€23 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,606 | €17,596 | +€1,991 | +12.8% |
| Other operating charges | 640/8 | €952 | €666 | -€286 | -30.0% |
| Operating profit (loss) | 9901 | €134,829 | €116,594 | -€18,235 | -13.5% |
| Financial income | 75/76B | €0 | €884 | +€884 | |
| Recurring financial income | 75 | €0 | €884 | +€884 | |
| Income from current assets | 751 | - | €878 | +€878 | |
| Other financial income | 752/9 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €26,106 | €25,640 | -€467 | -1.8% |
| Recurring financial charges | 65 | €26,106 | €25,640 | -€467 | -1.8% |
| Debt charges | 650 | €25,720 | €25,378 | -€342 | -1.3% |
| Other financial charges | 652/9 | €386 | €261 | -€125 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €108,723 | €91,838 | -€16,885 | -15.5% |
| Income taxes | 67/77 | €27,047 | €25,510 | -€1,537 | -5.7% |
| Taxes | 670/3 | €27,047 | €25,510 | -€1,537 | -5.7% |
| Profit (loss) for the period | 9904 | €81,676 | €66,328 | -€15,348 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,676 | €66,328 | -€15,348 | -18.8% |
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.