EVADAM: 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.
What changed
EVADAM
NACE 46.411, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€218,529
2024 · -€638,495+€857,023
Equity
€2.7m
2024 · €2.5m+€218,529
Cash
€1.2m
2024 · €1.3m-€111,244
Balance sheet total
€6.4m
2024 · €6.6m-€253,540
Largest movements
Assets
- Cash -€111,244
down €111,244 (-8.7%), from €1.3m to €1.2m
mainly Tax, wage and social debts (-€450,384) and Investment in fixed assets (net) (-€81,545)
- Receivables within one year -€107,232
down €107,232 (-3.0%), from €3.5m to €3.4m
of which Other amounts receivable: -€531,170
- Tangible fixed assets -€99,269
down €99,269 (-19.6%), from €505,244 to €405,975
of which Plant, machinery and equipment: -€75,943
Equity and liabilities
- Tax, wage and social debts -€450,384
down €450,384 (-43.5%), from €1.0m to €585,352
of which Taxes: -€279,924
- Reserves +€218,529
up €218,529 (+9.1%), from €2.4m to €2.6m
of which Distributable reserves: +€218,529
- Trade debts +€69,122
up €69,122 (+2.7%), from €2.6m to €2.6m
Income statement
- Goods and materials -€2.8m
down €2.8m (-36.0%), from €7.7m to €4.9m
of which Purchases: -€3.3m
- Turnover -€2.7m
down €2.7m (-19.3%), from €14.2m to €11.5m
- Other operating income +€740,641
up €740,641 (+225.4%), from €328,527 to €1.1m
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
-€638,495
Turnover
-€2.7m
Other operating income
+€740,641
Goods and materials
+€2.8m
Services and other goods
-€64,777
Staff costs
+€64,400
Depreciation
-€4,376
Write-downs
+€123,341
Other operating charges
-€7,370
Other operating items
-€5,000
Financial income
-€1,698
Financial charges
+€1,334
Taxes
+€570
Result 2025
€218,529
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.
From operations
+€84,865
Investment
-€81,545
Financing
-€114,564
Cash 2024
€1.3m
From operations (derived)
+€84,865
Net result for the year
+€218,529
Depreciation
+€180,814
Stocks and contracts
-€59,868
Receivables within one year
+€107,232
Deferred charges and accrued income
-€4,337
Trade debts
+€69,122
Tax, wage and social debts
-€450,384
Other debts
+€23,757
Investment (derived)
-€81,545
Investment in fixed assets (net)
-€81,545
Financing
-€114,564
Debts after one year
-€50,000
Current portion of long-term debt
-€64,564
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,629,595 | €6,376,055 | -€253,540 | -3.8% |
| Fixed assets | 21/28 | €511,207 | €411,938 | -€99,269 | -19.4% |
| Tangible fixed assets | 22/27 | €505,244 | €405,975 | -€99,269 | -19.6% |
| Plant, machinery and equipment | 23 | €406,153 | €330,211 | -€75,943 | -18.7% |
| Furniture and vehicles | 24 | €99,090 | €75,764 | -€23,326 | -23.5% |
| Financial fixed assets | 28 | €5,963 | €5,963 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,963 | €5,963 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,963 | €5,963 | = | 0.0% |
| Current assets | 29/58 | €6,118,388 | €5,964,117 | -€154,271 | -2.5% |
| Stocks and contracts in progress | 3 | €1,211,414 | €1,271,282 | +€59,868 | +4.9% |
| Stocks | 30/36 | €1,211,414 | €1,271,282 | +€59,868 | +4.9% |
| Goods purchased for resale | 34 | €1,211,414 | €1,271,282 | +€59,868 | +4.9% |
| Advance payments | 36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,520,714 | €3,413,482 | -€107,232 | -3.0% |
| Trade receivables | 40 | €2,909,130 | €3,333,068 | +€423,938 | +14.6% |
| Other amounts receivable | 41 | €611,584 | €80,414 | -€531,170 | -86.9% |
| Cash at bank and in hand | 54/58 | €1,279,202 | €1,167,958 | -€111,244 | -8.7% |
| Deferred charges and accrued income | 490/1 | €107,059 | €111,396 | +€4,337 | +4.1% |
| Total equity and liabilities | 10/49 | €6,629,595 | €6,376,055 | -€253,540 | -3.8% |
| Equity | 10/15 | €2,469,049 | €2,687,578 | +€218,529 | +8.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,407,549 | €2,626,078 | +€218,529 | +9.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €2,401,399 | €2,619,928 | +€218,529 | +9.1% |
| Amounts payable | 17/49 | €4,160,546 | €3,688,478 | -€472,068 | -11.3% |
| Amounts payable after more than one year | 17 | €179,167 | €129,167 | -€50,000 | -27.9% |
| Financial debts | 170/4 | €179,167 | €129,167 | -€50,000 | -27.9% |
| Credit institutions | 173 | €179,167 | €129,167 | -€50,000 | -27.9% |
| Amounts payable within one year | 42/48 | €3,981,379 | €3,559,311 | -€422,068 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €358,644 | €294,080 | -€64,564 | -18.0% |
| Trade debts | 44 | €2,552,208 | €2,621,330 | +€69,122 | +2.7% |
| Suppliers | 440/4 | €2,552,208 | €2,621,330 | +€69,122 | +2.7% |
| Taxes, remuneration and social security | 45 | €1,035,736 | €585,352 | -€450,384 | -43.5% |
| Taxes | 450/3 | €280,152 | €228 | -€279,924 | -99.9% |
| Remuneration and social security | 454/9 | €755,583 | €585,123 | -€170,460 | -22.6% |
| Other amounts payable | 47/48 | €34,792 | €58,549 | +€23,757 | +68.3% |
| Operating income | 70/76A | €14,577,277 | €12,562,946 | -€2.0m | -13.8% |
| Turnover | 70 | €14,243,750 | €11,493,779 | -€2.7m | -19.3% |
| Other operating income | 74 | €328,527 | €1,069,168 | +€740,641 | +225.4% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100.0% |
| Operating charges | 60/66A | €15,166,454 | €12,295,306 | -€2.9m | -18.9% |
| Goods for resale, raw materials and consumables | 60 | €7,669,042 | €4,909,114 | -€2.8m | -36.0% |
| Purchases | 600/8 | €8,075,583 | €4,808,705 | -€3.3m | -40.5% |
| Change in stocks: decrease (increase) | 609 | -€406,540 | €100,409 | +€506,949 | |
| Services and other goods | 61 | €2,504,127 | €2,568,904 | +€64,777 | +2.6% |
| Remuneration, social security and pensions | 62 | €4,157,464 | €4,093,064 | -€64,400 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,438 | €180,814 | +€4,376 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €608,967 | €485,626 | -€123,341 | -20.3% |
| Other operating charges | 640/8 | €50,415 | €57,785 | +€7,370 | +14.6% |
| Operating profit (loss) | 9901 | -€589,177 | €267,640 | +€856,817 | |
| Financial income | 75/76B | €5,430 | €3,731 | -€1,698 | -31.3% |
| Recurring financial income | 75 | €5,430 | €3,731 | -€1,698 | -31.3% |
| Other financial income | 752/9 | €5,430 | €3,731 | -€1,698 | -31.3% |
| Financial charges | 65/66B | €53,949 | €52,614 | -€1,334 | -2.5% |
| Recurring financial charges | 65 | €53,949 | €52,614 | -€1,334 | -2.5% |
| Debt charges | 650 | €11,938 | €22,189 | +€10,251 | +85.9% |
| Other financial charges | 652/9 | €42,011 | €30,426 | -€11,585 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€637,696 | €218,757 | +€856,453 | |
| Income taxes | 67/77 | €799 | €228 | -€570 | -71.4% |
| Taxes | 670/3 | €799 | €228 | -€570 | -71.4% |
| Profit (loss) for the period | 9904 | -€638,495 | €218,529 | +€857,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€638,495 | €218,529 | +€857,023 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.