EVANDAR: 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.
EVANDAR
Largest movements
- Cash +€45,681
up €45,681 (+15.3%), from €298,922 to €344,602
mainly Net result for the year (+€56,355) and Tax, wage and social debts (+€9,692)
- Tangible fixed assets +€9,273
up €9,273 (+264%), from €3,516 to €12,788
of which Furniture and vehicles: +€12,241
- Reserves +€39,850
up €39,850 (+18.4%), from €216,450 to €256,300
of which Distributable reserves: +€39,850
- Tax, wage and social debts +€9,692
up €9,692 (+23.2%), from €41,861 to €51,553
of which Taxes: +€6,674
- Other debts +€5,500
up €5,500 (+50.0%), from €11,000 to €16,500
- Gross operating margin +€10,396
up €10,396 (+13.7%), from €76,094 to €86,491
- Taxes +€5,698
up €5,698 (+28.1%), from €20,261 to €25,959
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 | €302,437 | €357,391 | +€54,954 | +18.2% |
| Fixed assets | 21/28 | €3,516 | €12,788 | +€9,273 | +264% |
| Tangible fixed assets | 22/27 | €3,516 | €12,788 | +€9,273 | +264% |
| Plant, machinery and equipment | 23 | €3,516 | €548 | -€2,968 | -84.4% |
| Furniture and vehicles | 24 | - | €12,241 | +€12,241 | |
| Current assets | 29/58 | €298,922 | €344,602 | +€45,681 | +15.3% |
| Cash at bank and in hand | 54/58 | €298,922 | €344,602 | +€45,681 | +15.3% |
| Total equity and liabilities | 10/49 | €302,437 | €357,391 | +€54,954 | +18.2% |
| Equity | 10/15 | €248,958 | €288,813 | +€39,855 | +16.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €216,450 | €256,300 | +€39,850 | +18.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €213,950 | €253,800 | +€39,850 | +18.6% |
| Profit (loss) carried forward | 14 | €7,508 | €7,513 | +€5 | +0.1% |
| Amounts payable | 17/49 | €53,479 | €68,578 | +€15,098 | +28.2% |
| Amounts payable within one year | 42/48 | €53,479 | €68,578 | +€15,098 | +28.2% |
| Trade debts | 44 | €618 | €525 | -€93 | -15.1% |
| Suppliers | 440/4 | €618 | €525 | -€93 | -15.1% |
| Taxes, remuneration and social security | 45 | €41,861 | €51,553 | +€9,692 | +23.2% |
| Taxes | 450/3 | €5,861 | €12,536 | +€6,674 | +114% |
| Remuneration and social security | 454/9 | €36,000 | €39,017 | +€3,017 | +8.4% |
| Other amounts payable | 47/48 | €11,000 | €16,500 | +€5,500 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,350 | €3,688 | +€337 | +10.1% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Non-recurring operating charges | 66A | €177 | - | -€177 | |
| Gross operating margin | 9900 | €76,094 | €86,491 | +€10,396 | +13.7% |
| Operating profit (loss) | 9901 | €72,281 | €82,508 | +€10,226 | +14.1% |
| Financial charges | 65/66B | €161 | €193 | +€32 | +19.9% |
| Recurring financial charges | 65 | €161 | €193 | +€32 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €72,120 | €82,315 | +€10,194 | +14.1% |
| Income taxes | 67/77 | €20,261 | €25,959 | +€5,698 | +28.1% |
| Profit (loss) for the period | 9904 | €51,859 | €56,355 | +€4,496 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,859 | €56,355 | +€4,496 | +8.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.