EV Lung Care: 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 Lung Care
Largest movements
- Cash +€67,912
up €67,912 (+28.0%), from €242,435 to €310,347
mainly Other debts (+€171,246) and Net result for the year (+€118,266)
- Tangible fixed assets -€24,214
down €24,214 (-24.5%), from €98,809 to €74,595
of which Land and buildings: -€16,032
- Receivables within one year +€23,227
up €23,227 (+68.2%), from €34,057 to €57,284
of which Trade receivables: +€52,619
- Other debts +€171,246
up €171,246 (+475%), from €36,042 to €207,288
- Reserves -€90,886
down €90,886 (-26.5%), from €342,554 to €251,668
- Debts after one year -€7,778
down €7,778 (-100%), from €7,778 to €0
- Gross operating margin +€195,592
up €195,592, from -€21,119 to €174,473
- Turnover +€192,710
up €192,710 (+3,069%), from €6,279 to €198,989
- Taxes +€29,655
up €29,655 (+11,792%), from €251 to €29,906
- Financial income -€2,596
down €2,596 (-61.4%), from €4,224 to €1,629
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 | €375,651 | €442,576 | +€66,925 | +17.8% |
| Fixed assets | 21/28 | €99,159 | €74,945 | -€24,214 | -24.4% |
| Tangible fixed assets | 22/27 | €98,809 | €74,595 | -€24,214 | -24.5% |
| Land and buildings | 22 | €30,930 | €14,898 | -€16,032 | -51.8% |
| Plant, machinery and equipment | 23 | €66,431 | €57,434 | -€8,997 | -13.5% |
| Furniture and vehicles | 24 | €1,448 | €2,263 | +€815 | +56.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €276,492 | €367,630 | +€91,138 | +33.0% |
| Amounts receivable within one year | 40/41 | €34,057 | €57,284 | +€23,227 | +68.2% |
| Trade receivables | 40 | - | €52,619 | +€52,619 | |
| Other amounts receivable | 41 | €34,057 | €4,665 | -€29,392 | -86.3% |
| Cash at bank and in hand | 54/58 | €242,435 | €310,347 | +€67,912 | +28.0% |
| Total equity and liabilities | 10/49 | €375,651 | €442,576 | +€66,925 | +17.8% |
| Equity | 10/15 | €317,987 | €227,102 | -€90,886 | -28.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €342,554 | €251,668 | -€90,886 | -26.5% |
| Distributable reserves | 133 | €342,554 | €251,668 | -€90,886 | -26.5% |
| Profit (loss) carried forward | 14 | -€36,967 | -€36,967 | = | 0.0% |
| Amounts payable | 17/49 | €57,663 | €215,474 | +€157,811 | +274% |
| Amounts payable after more than one year | 17 | €7,778 | €0 | -€7,778 | -100% |
| Financial debts | 170/4 | €7,778 | €0 | -€7,778 | -100% |
| Amounts payable within one year | 42/48 | €49,885 | €215,474 | +€165,589 | +332% |
| Current portion of amounts payable after more than one year | 42 | €11,667 | €7,778 | -€3,888 | -33.3% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €1,925 | €403 | -€1,523 | -79.1% |
| Suppliers | 440/4 | €1,925 | €403 | -€1,523 | -79.1% |
| Taxes, remuneration and social security | 45 | €251 | €0 | -€251 | -100% |
| Taxes | 450/3 | €251 | €0 | -€251 | -100% |
| Other amounts payable | 47/48 | €36,042 | €207,288 | +€171,246 | +475% |
| Turnover | 70 | €6,279 | €198,989 | +€192,710 | +3,069% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,930 | €35,070 | +€140 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,479 | €25,713 | +€234 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,089 | €1,486 | -€603 | -28.9% |
| Gross operating margin | 9900 | -€21,119 | €174,473 | +€195,592 | |
| Operating profit (loss) | 9901 | -€48,686 | €147,275 | +€195,960 | |
| Financial income | 75/76B | €4,224 | €1,629 | -€2,596 | -61.4% |
| Recurring financial income | 75 | €4,224 | €1,629 | -€2,596 | -61.4% |
| Financial charges | 65/66B | €1,161 | €731 | -€430 | -37.0% |
| Recurring financial charges | 65 | €1,161 | €731 | -€430 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,622 | €148,172 | +€193,794 | |
| Income taxes | 67/77 | €251 | €29,906 | +€29,655 | +11,792% |
| Profit (loss) for the period | 9904 | -€45,874 | €118,266 | +€164,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,874 | €118,266 | +€164,139 |
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 28 October 2026 via checked.be.