EV-LAW: 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-LAW
Largest movements
- Cash +€29,219
up €29,219 (+456.0%), from €6,408 to €35,626
mainly Net result for the year (+€13,203) and Other debts (+€11,781)
- Receivables within one year -€2,221
down €2,221 (-17.0%), from €13,076 to €10,854
of which Other amounts receivable: -€3,016
- Tangible fixed assets +€759
new in 2025: €759
- Reserves +€12,203
up €12,203 (+122.7%), from €9,942 to €22,145
- Other debts +€11,781
up €11,781 (+349.9%), from €3,367 to €15,148
- Trade debts +€1,935
up €1,935 (+79.7%), from €2,426 to €4,361
- Tax, wage and social debts +€1,838
up €1,838 (+49.0%), from €3,747 to €5,585
- Gross operating margin +€13,286
up €13,286 (+109.3%), from €12,156 to €25,442
- Taxes +€6,471
up €6,471 (+147.0%), from €4,403 to €10,874
- Financial income -€3,006
down €3,006 (-100.0%), from €3,006 to €0
of which Financial income: -€3,006
- Other operating charges -€1,588
down €1,588 (-79.9%), from €1,988 to €400
- Financial charges +€619
up €619 (+653.7%), from €95 to €714
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 | €19,483 | €47,239 | +€27,756 | +142.5% |
| Fixed assets | 21/28 | - | €759 | +€759 | |
| Tangible fixed assets | 22/27 | - | €759 | +€759 | |
| Furniture and vehicles | 24 | - | €759 | +€759 | |
| Current assets | 29/58 | €19,483 | €46,480 | +€26,997 | +138.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,076 | €10,854 | -€2,221 | -17.0% |
| Trade receivables | 40 | €8,071 | €8,866 | +€795 | +9.8% |
| Other amounts receivable | 41 | €5,004 | €1,988 | -€3,016 | -60.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,408 | €35,626 | +€29,219 | +456.0% |
| Total equity and liabilities | 10/49 | €19,483 | €47,239 | +€27,756 | +142.5% |
| Equity | 10/15 | €9,943 | €22,146 | +€12,203 | +122.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €9,942 | €22,145 | +€12,203 | +122.7% |
| Distributable reserves | 133 | €9,942 | €22,145 | +€12,203 | +122.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,541 | €25,094 | +€15,553 | +163.0% |
| Amounts payable within one year | 42/48 | €9,541 | €25,094 | +€15,553 | +163.0% |
| Trade debts | 44 | €2,426 | €4,361 | +€1,935 | +79.7% |
| Suppliers | 440/4 | €2,426 | €4,361 | +€1,935 | +79.7% |
| Taxes, remuneration and social security | 45 | €3,747 | €5,585 | +€1,838 | +49.0% |
| Taxes | 450/3 | €3,747 | €5,585 | +€1,838 | +49.0% |
| Other amounts payable | 47/48 | €3,367 | €15,148 | +€11,781 | +349.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €251 | +€251 | |
| Other operating charges | 640/8 | €1,988 | €400 | -€1,588 | -79.9% |
| Gross operating margin | 9900 | €12,156 | €25,442 | +€13,286 | +109.3% |
| Operating profit (loss) | 9901 | €10,168 | €24,791 | +€14,623 | +143.8% |
| Financial income | 75/76B | €3,006 | €0 | -€3,006 | -100.0% |
| Recurring financial income | 75 | €3,006 | €0 | -€3,006 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €95 | €714 | +€619 | +653.7% |
| Recurring financial charges | 65 | €95 | €714 | +€619 | +653.7% |
| Profit (loss) for the period before taxes | 9903 | €13,079 | €24,077 | +€10,998 | +84.1% |
| Income taxes | 67/77 | €4,403 | €10,874 | +€6,471 | +147.0% |
| Profit (loss) for the period | 9904 | €8,676 | €13,203 | +€4,527 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,676 | €13,203 | +€4,527 | +52.2% |
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 11 October 2026 via checked.be.