EVA-IDRC: 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.
EVA-IDRC
Largest movements
- Receivables within one year +€15,726
up €15,726 (+1579.1%), from €996 to €16,722
of which Trade receivables: +€14,823
- Tangible fixed assets -€12,566
down €12,566 (-27.7%), from €45,444 to €32,878
- Cash -€10,976
down €10,976 (-15.6%), from €70,249 to €59,273
mainly Debts after one year (-€32,854) and Receivables within one year (-€15,726)
- Debts after one year -€32,854
no longer reported in 2025 (was €32,854)
- Profit (loss) carried forward +€31,645
up €31,645 (+54.8%), from €57,708 to €89,353
- Current portion of long-term debt -€11,339
no longer reported in 2025 (was €11,339)
- Tax, wage and social debts +€4,019
up €4,019 (+36.3%), from €11,079 to €15,098
of which Remuneration and social security: +€3,000
- Gross operating margin -€2,778
down €2,778 (-4.8%), from €58,279 to €55,502
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 | €119,447 | €111,547 | -€7,901 | -6.6% |
| Fixed assets | 21/28 | €45,444 | €32,878 | -€12,566 | -27.7% |
| Tangible fixed assets | 22/27 | €45,444 | €32,878 | -€12,566 | -27.7% |
| Furniture and vehicles | 24 | €45,444 | €32,878 | -€12,566 | -27.7% |
| Current assets | 29/58 | €74,003 | €78,669 | +€4,665 | +6.3% |
| Amounts receivable within one year | 40/41 | €996 | €16,722 | +€15,726 | +1579.1% |
| Trade receivables | 40 | - | €14,823 | +€14,823 | |
| Other amounts receivable | 41 | €996 | €1,899 | +€903 | +90.7% |
| Cash at bank and in hand | 54/58 | €70,249 | €59,273 | -€10,976 | -15.6% |
| Deferred charges and accrued income | 490/1 | €2,758 | €2,674 | -€85 | -3.1% |
| Total equity and liabilities | 10/49 | €119,447 | €111,547 | -€7,901 | -6.6% |
| Equity | 10/15 | €61,708 | €93,353 | +€31,645 | +51.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,708 | €89,353 | +€31,645 | +54.8% |
| Amounts payable | 17/49 | €57,740 | €18,194 | -€39,546 | -68.5% |
| Amounts payable after more than one year | 17 | €32,854 | - | -€32,854 | |
| Financial debts | 170/4 | €32,854 | - | -€32,854 | |
| Amounts payable within one year | 42/48 | €24,886 | €18,194 | -€6,692 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €11,339 | - | -€11,339 | |
| Trade debts | 44 | €2,467 | €3,014 | +€546 | +22.1% |
| Suppliers | 440/4 | €2,467 | €3,014 | +€546 | +22.1% |
| Taxes, remuneration and social security | 45 | €11,079 | €15,098 | +€4,019 | +36.3% |
| Taxes | 450/3 | €11,079 | €12,098 | +€1,019 | +9.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,566 | €12,566 | = | 0.0% |
| Other operating charges | 640/8 | €1,163 | €585 | -€578 | -49.7% |
| Gross operating margin | 9900 | €58,279 | €55,502 | -€2,778 | -4.8% |
| Operating profit (loss) | 9901 | €44,550 | €42,351 | -€2,199 | -4.9% |
| Financial income | 75/76B | - | €208 | +€208 | |
| Recurring financial income | 75 | - | €208 | +€208 | |
| Financial charges | 65/66B | €2,330 | €2,317 | -€12 | -0.5% |
| Recurring financial charges | 65 | €2,330 | €2,317 | -€12 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €42,220 | €40,242 | -€1,979 | -4.7% |
| Income taxes | 67/77 | €9,004 | €8,597 | -€407 | -4.5% |
| Profit (loss) for the period | 9904 | €33,216 | €31,645 | -€1,572 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,216 | €31,645 | -€1,572 | -4.7% |
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 10 October 2026 via checked.be.