EVAKI: 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
EVAKI
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €56,179+€985,142
Equity
€4.8m
2024 · €4.1m+€749,155
Cash
€53,631
2024 · €69,762-€16,131
Balance sheet total
€8.6m
2024 · €8.8m-€218,240
Largest movements
Assets
- Tangible fixed assets -€264,552
down €264,552 (-3.2%), from €8.2m to €7.9m
of which Land and buildings: -€263,218
Equity and liabilities
- Profit (loss) carried forward +€1.0m
up €1.0m (+61.0%), from €1.7m to €2.8m
- Other debts -€516,090
down €516,090 (-19.5%), from €2.6m to €2.1m
- Reserves -€299,298
down €299,298 (-51.8%), from €577,329 to €278,031
of which Tax-exempt reserves: -€299,298
- Debts after one year -€212,590
down €212,590 (-15.4%), from €1.4m to €1.2m
- Current portion of long-term debt -€130,225
down €130,225 (-38.0%), from €342,815 to €212,590
Income statement
- Financial income +€695,792
up €695,792 (+40,294%), from €1,727 to €697,519
- Gross operating margin +€436,068
up €436,068 (+81.5%), from €535,158 to €971,226
- Taxes +€92,110
up €92,110 (+548%), from €16,817 to €108,927
- Provisions +€90,742
up €90,742, from -€90,742 to €0
- Depreciation -€23,688
down €23,688 (-6.3%), from €375,078 to €351,389
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
€56,179
Gross operating margin
+€436,068
Depreciation
+€23,688
Provisions
-€90,742
Other operating charges
-€2,692
Financial income
+€695,792
Financial charges
+€16,154
Taxes
-€92,110
Deferred taxes and other
-€1,017
Result 2025
€1.0m
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
+€705,687
Investment
-€86,837
Financing
-€634,981
Cash 2024
€69,762
From operations (derived)
+€705,687
Net result for the year
+€1.0m
Depreciation
+€351,389
Receivables within one year
-€54,942
Deferred charges and accrued income
-€7,501
Provisions
-€99,766
Smaller working-capital items
-€547
Other debts
-€516,090
Accrued charges and deferred income
-€8,177
Investment (derived)
-€86,837
Investment in fixed assets (net)
-€86,837
Financing
-€634,981
Debts after one year
-€212,590
Current portion of long-term debt
-€130,225
Contributions, distributions and other
-€292,166
Cash 2025
€53,631
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,824,496 | €8,606,255 | -€218,240 | -2.5% |
| Fixed assets | 21/28 | €8,725,537 | €8,460,985 | -€264,552 | -3.0% |
| Tangible fixed assets | 22/27 | €8,161,332 | €7,896,780 | -€264,552 | -3.2% |
| Land and buildings | 22 | €8,159,591 | €7,896,373 | -€263,218 | -3.2% |
| Plant, machinery and equipment | 23 | €1,741 | €407 | -€1,334 | -76.6% |
| Financial fixed assets | 28 | €564,205 | €564,205 | = | 0.0% |
| Current assets | 29/58 | €98,959 | €145,271 | +€46,312 | +46.8% |
| Amounts receivable within one year | 40/41 | €21,999 | €76,941 | +€54,942 | +250% |
| Trade receivables | 40 | €6,436 | €49,360 | +€42,924 | +667% |
| Other amounts receivable | 41 | €15,563 | €27,581 | +€12,018 | +77.2% |
| Cash at bank and in hand | 54/58 | €69,762 | €53,631 | -€16,131 | -23.1% |
| Deferred charges and accrued income | 490/1 | €7,198 | €14,699 | +€7,501 | +104% |
| Total equity and liabilities | 10/49 | €8,824,496 | €8,606,255 | -€218,240 | -2.5% |
| Equity | 10/15 | €4,052,739 | €4,801,894 | +€749,155 | +18.5% |
| Contributions | 10/11 | €1,757,041 | €1,757,041 | = | 0.0% |
| Reserves | 13 | €577,329 | €278,031 | -€299,298 | -51.8% |
| Tax-exempt reserves | 132 | €475,821 | €176,523 | -€299,298 | -62.9% |
| Distributable reserves | 133 | €101,508 | €101,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,718,369 | €2,766,822 | +€1.0m | +61.0% |
| Provisions and deferred taxes | 16 | €143,803 | €44,037 | -€99,766 | -69.4% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Deferred taxes | 168 | €143,803 | €44,037 | -€99,766 | -69.4% |
| Amounts payable | 17/49 | €4,627,954 | €3,760,325 | -€867,629 | -18.7% |
| Amounts payable after more than one year | 17 | €1,383,962 | €1,171,372 | -€212,590 | -15.4% |
| Financial debts | 170/4 | €1,383,962 | €1,171,372 | -€212,590 | -15.4% |
| Amounts payable within one year | 42/48 | €3,065,119 | €2,418,256 | -€646,863 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €342,815 | €212,590 | -€130,225 | -38.0% |
| Trade debts | 44 | €68,179 | €68,206 | +€27 | 0.0% |
| Suppliers | 440/4 | €68,179 | €68,206 | +€27 | 0.0% |
| Taxes, remuneration and social security | 45 | €7,274 | €6,699 | -€574 | -7.9% |
| Taxes | 450/3 | €7,274 | €6,699 | -€574 | -7.9% |
| Other amounts payable | 47/48 | €2,646,852 | €2,130,761 | -€516,090 | -19.5% |
| Accrued charges and deferred income | 492/3 | €178,874 | €170,697 | -€8,177 | -4.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375,078 | €351,389 | -€23,688 | -6.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€90,742 | €0 | +€90,742 | |
| Other operating charges | 640/8 | €52,792 | €55,485 | +€2,692 | +5.1% |
| Gross operating margin | 9900 | €535,158 | €971,226 | +€436,068 | +81.5% |
| Operating profit (loss) | 9901 | €198,030 | €564,353 | +€366,323 | +185% |
| Financial income | 75/76B | €1,727 | €697,519 | +€695,792 | +40,294% |
| Recurring financial income | 75 | €1,727 | €697,519 | +€695,792 | +40,294% |
| Financial charges | 65/66B | €130,155 | €114,001 | -€16,154 | -12.4% |
| Recurring financial charges | 65 | €130,155 | €114,001 | -€16,154 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €69,602 | €1,147,870 | +€1.1m | +1,549% |
| Transfer from deferred taxes | 780 | €3,394 | €2,377 | -€1,017 | -30.0% |
| Income taxes | 67/77 | €16,817 | €108,927 | +€92,110 | +548% |
| Profit (loss) for the period | 9904 | €56,179 | €1,041,321 | +€985,142 | +1,754% |
| Transfer from tax-exempt reserves | 789 | €10,182 | €7,132 | -€3,050 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,361 | €1,048,453 | +€982,092 | +1,480% |
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 27 October 2026 via checked.be.