EVALIS: 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.
EVALIS
Largest movements
- Cash -€37,209
down €37,209 (-75.2%), from €49,468 to €12,260
mainly Other debts (-€28,996) and Tax, wage and social debts (-€8,584)
- Other debts -€28,996
down €28,996 (-15.7%), from €184,967 to €155,971
- Tax, wage and social debts -€8,584
down €8,584 (-78.3%), from €10,964 to €2,380
of which Taxes: -€8,584
- Staff costs +€31,575
up €31,575, from -€31,575 to €0
- Gross operating margin +€13,609
up €13,609, from -€3,495 to €10,114
- Depreciation -€5,479
down €5,479 (-100.0%), from €5,479 to €0
- Financial charges -€5,434
down €5,434 (-37.3%), from €14,564 to €9,130
- Taxes -€3,410
down €3,410 (-100.0%), from €3,410 to €0
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 | €353,222 | €312,260 | -€40,962 | -11.6% |
| Fixed assets | 21/28 | €302,725 | €300,000 | -€2,725 | -0.9% |
| Tangible fixed assets | 22/27 | €2,725 | €0 | -€2,725 | -100.0% |
| Furniture and vehicles | 24 | €2,725 | €0 | -€2,725 | -100.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €50,497 | €12,260 | -€38,237 | -75.7% |
| Amounts receivable within one year | 40/41 | €1,029 | €0 | -€1,029 | -100.0% |
| Trade receivables | 40 | €1,029 | €0 | -€1,029 | -100.0% |
| Cash at bank and in hand | 54/58 | €49,468 | €12,260 | -€37,209 | -75.2% |
| Total equity and liabilities | 10/49 | €353,222 | €312,260 | -€40,962 | -11.6% |
| Equity | 10/15 | €152,575 | €152,963 | +€388 | +0.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €558 | €558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €558 | €558 | = | 0.0% |
| Legal reserve | 130 | €558 | €558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,017 | €27,406 | +€388 | +1.4% |
| Amounts payable | 17/49 | €200,647 | €159,296 | -€41,350 | -20.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €200,259 | €158,897 | -€41,363 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €2,539 | €0 | -€2,539 | -100.0% |
| Trade debts | 44 | €1,789 | €546 | -€1,244 | -69.5% |
| Suppliers | 440/4 | €1,789 | €546 | -€1,244 | -69.5% |
| Taxes, remuneration and social security | 45 | €10,964 | €2,380 | -€8,584 | -78.3% |
| Taxes | 450/3 | €10,964 | €2,380 | -€8,584 | -78.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €184,967 | €155,971 | -€28,996 | -15.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | - | €10,275 | +€10,275 | |
| Remuneration, social security and pensions | 62 | -€31,575 | €0 | +€31,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,479 | €0 | -€5,479 | -100.0% |
| Other operating charges | 640/8 | €1,652 | €596 | -€1,056 | -63.9% |
| Gross operating margin | 9900 | -€3,495 | €10,114 | +€13,609 | |
| Operating profit (loss) | 9901 | €20,948 | €9,518 | -€11,431 | -54.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5900.0% |
| Financial charges | 65/66B | €14,564 | €9,130 | -€5,434 | -37.3% |
| Recurring financial charges | 65 | €14,564 | €9,130 | -€5,434 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €6,384 | €388 | -€5,996 | -93.9% |
| Income taxes | 67/77 | €3,410 | €0 | -€3,410 | -100.0% |
| Profit (loss) for the period | 9904 | €2,974 | €388 | -€2,586 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,974 | €388 | -€2,586 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.