EVALISA: 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.
EVALISA
Largest movements
- Cash +€27,823
up €27,823 (+87.8%), from €31,701 to €59,524
mainly Depreciation (+€15,198) and Net result for the year (+€10,554)
- Tangible fixed assets -€15,198
down €15,198 (-10.1%), from €150,607 to €135,408
- Reserves +€17,276
up €17,276 (+7.8%), from €222,389 to €239,665
- Other debts +€7,766
up €7,766 (+6.7%), from €115,953 to €123,719
- Revaluation surpluses -€6,723
down €6,723 (-6.7%), from €99,820 to €93,098
- Financial income +€3,276
up €3,276 (+236%), from €1,389 to €4,665
- Gross operating margin -€1,311
down €1,311 (-3.2%), from €41,052 to €39,742
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 | €487,933 | €504,731 | +€16,797 | +3.4% |
| Fixed assets | 21/28 | €150,607 | €135,408 | -€15,198 | -10.1% |
| Tangible fixed assets | 22/27 | €150,607 | €135,408 | -€15,198 | -10.1% |
| Land and buildings | 22 | €150,607 | €135,408 | -€15,198 | -10.1% |
| Current assets | 29/58 | €337,327 | €369,322 | +€31,995 | +9.5% |
| Amounts receivable within one year | 40/41 | - | €1,163 | +€1,163 | |
| Other amounts receivable | 41 | - | €1,163 | +€1,163 | |
| Current investments | 50/53 | €305,626 | €308,635 | +€3,009 | +1.0% |
| Cash at bank and in hand | 54/58 | €31,701 | €59,524 | +€27,823 | +87.8% |
| Total equity and liabilities | 10/49 | €487,933 | €504,731 | +€16,797 | +3.4% |
| Equity | 10/15 | €367,209 | €377,762 | +€10,554 | +2.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Revaluation surpluses | 12 | €99,820 | €93,098 | -€6,723 | -6.7% |
| Reserves | 13 | €222,389 | €239,665 | +€17,276 | +7.8% |
| Distributable reserves | 133 | €222,389 | €239,665 | +€17,276 | +7.8% |
| Amounts payable | 17/49 | €120,725 | €126,968 | +€6,244 | +5.2% |
| Amounts payable within one year | 42/48 | €120,725 | €126,968 | +€6,244 | +5.2% |
| Taxes, remuneration and social security | 45 | €4,771 | €3,249 | -€1,522 | -31.9% |
| Taxes | 450/3 | €4,771 | €3,249 | -€1,522 | -31.9% |
| Other amounts payable | 47/48 | €115,953 | €123,719 | +€7,766 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,198 | €15,198 | = | 0.0% |
| Other operating charges | 640/8 | €5,621 | €5,841 | +€220 | +3.9% |
| Gross operating margin | 9900 | €41,052 | €39,742 | -€1,311 | -3.2% |
| Operating profit (loss) | 9901 | €20,233 | €18,702 | -€1,531 | -7.6% |
| Financial income | 75/76B | €1,389 | €4,665 | +€3,276 | +236% |
| Recurring financial income | 75 | €1,389 | €4,665 | +€3,276 | +236% |
| Financial charges | 65/66B | €6,436 | €6,522 | +€86 | +1.3% |
| Recurring financial charges | 65 | €6,436 | €6,522 | +€86 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €15,187 | €16,845 | +€1,659 | +10.9% |
| Income taxes | 67/77 | €6,354 | €6,292 | -€62 | -1.0% |
| Profit (loss) for the period | 9904 | €8,832 | €10,554 | +€1,721 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,832 | €10,554 | +€1,721 | +19.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.