EVANES: 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.
EVANES
Largest movements
- Cash +€27,227
up €27,227 (+52.7%), from €51,619 to €78,845
mainly Net result for the year (+€26,757) and Depreciation (+€631)
- Reserves +€26,500
up €26,500 (+68.0%), from €38,950 to €65,450
- Gross operating margin +€2,081
up €2,081 (+5.8%), from €35,664 to €37,745
- Depreciation +€451
up €451 (+251.9%), from €179 to €631
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 | €55,279 | €81,829 | +€26,550 | +48.0% |
| Fixed assets | 21/28 | €1,713 | €1,082 | -€631 | -36.8% |
| Tangible fixed assets | 22/27 | €1,713 | €1,082 | -€631 | -36.8% |
| Furniture and vehicles | 24 | €1,713 | €1,082 | -€631 | -36.8% |
| Current assets | 29/58 | €53,566 | €80,747 | +€27,181 | +50.7% |
| Amounts receivable within one year | 40/41 | €1,825 | €1,770 | -€55 | -3.0% |
| Trade receivables | 40 | €1,825 | €1,770 | -€55 | -3.0% |
| Cash at bank and in hand | 54/58 | €51,619 | €78,845 | +€27,227 | +52.7% |
| Deferred charges and accrued income | 490/1 | €123 | €132 | +€9 | +7.4% |
| Total equity and liabilities | 10/49 | €55,279 | €81,829 | +€26,550 | +48.0% |
| Equity | 10/15 | €42,547 | €69,304 | +€26,757 | +62.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,950 | €65,450 | +€26,500 | +68.0% |
| Distributable reserves | 133 | €38,950 | €65,450 | +€26,500 | +68.0% |
| Profit (loss) carried forward | 14 | €597 | €854 | +€257 | +43.2% |
| Amounts payable | 17/49 | €12,733 | €12,525 | -€207 | -1.6% |
| Amounts payable within one year | 42/48 | €12,733 | €12,525 | -€207 | -1.6% |
| Trade debts | 44 | €283 | €113 | -€171 | -60.2% |
| Suppliers | 440/4 | €283 | €113 | -€171 | -60.2% |
| Taxes, remuneration and social security | 45 | €9,819 | €10,181 | +€362 | +3.7% |
| Taxes | 450/3 | €9,819 | €10,181 | +€362 | +3.7% |
| Other amounts payable | 47/48 | €2,630 | €2,231 | -€399 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €631 | +€451 | +251.9% |
| Gross operating margin | 9900 | €35,664 | €37,745 | +€2,081 | +5.8% |
| Operating profit (loss) | 9901 | €35,485 | €37,115 | +€1,630 | +4.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €113 | €177 | +€64 | +57.0% |
| Recurring financial charges | 65 | €113 | €177 | +€64 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €35,372 | €36,939 | +€1,567 | +4.4% |
| Income taxes | 67/77 | €9,819 | €10,181 | +€362 | +3.7% |
| Profit (loss) for the period | 9904 | €25,553 | €26,757 | +€1,204 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,553 | €26,757 | +€1,204 | +4.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.