EVANET: 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.
EVANET
Largest movements
- Cash -€31,308
down €31,308 (-47.8%), from €65,431 to €34,123
mainly Other debts (-€30,000) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€4,188
up €4,188 (+14.5%), from €28,806 to €32,994
of which Other amounts receivable: +€8,183
- Other debts -€30,000
down €30,000 (-54.5%), from €55,000 to €25,000
- Accrued charges and deferred income +€3,109
new in 2025: €3,109
- Tax, wage and social debts -€2,116
down €2,116 (-15.7%), from €13,486 to €11,370
of which Taxes: -€7,613
- Gross operating margin -€26,035
down €26,035 (-14.4%), from €180,414 to €154,379
- Staff costs +€13,376
up €13,376 (+12.7%), from €104,975 to €118,351
- Taxes -€9,470
down €9,470 (-54.9%), from €17,264 to €7,794
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 | €98,356 | €70,566 | -€27,790 | -28.3% |
| Fixed assets | 21/28 | €1,179 | €746 | -€433 | -36.8% |
| Tangible fixed assets | 22/27 | €1,079 | €646 | -€433 | -40.2% |
| Furniture and vehicles | 24 | €1,079 | €646 | -€433 | -40.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €97,177 | €69,820 | -€27,357 | -28.2% |
| Amounts receivable within one year | 40/41 | €28,806 | €32,994 | +€4,188 | +14.5% |
| Trade receivables | 40 | €23,207 | €19,211 | -€3,996 | -17.2% |
| Other amounts receivable | 41 | €5,599 | €13,783 | +€8,183 | +146.1% |
| Cash at bank and in hand | 54/58 | €65,431 | €34,123 | -€31,308 | -47.8% |
| Deferred charges and accrued income | 490/1 | €2,940 | €2,703 | -€236 | -8.0% |
| Total equity and liabilities | 10/49 | €98,356 | €70,566 | -€27,790 | -28.3% |
| Equity | 10/15 | €21,678 | €22,098 | +€421 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,218 | €1,638 | +€421 | +34.6% |
| Amounts payable | 17/49 | €76,679 | €48,468 | -€28,211 | -36.8% |
| Amounts payable within one year | 42/48 | €76,679 | €45,359 | -€31,320 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €3,390 | €3,381 | -€8 | -0.2% |
| Trade debts | 44 | €4,803 | €5,608 | +€805 | +16.8% |
| Suppliers | 440/4 | €4,803 | €5,608 | +€805 | +16.8% |
| Taxes, remuneration and social security | 45 | €13,486 | €11,370 | -€2,116 | -15.7% |
| Taxes | 450/3 | €13,486 | €5,873 | -€7,613 | -56.4% |
| Remuneration and social security | 454/9 | - | €5,497 | +€5,497 | |
| Other amounts payable | 47/48 | €55,000 | €25,000 | -€30,000 | -54.5% |
| Accrued charges and deferred income | 492/3 | - | €3,109 | +€3,109 | |
| Remuneration, social security and pensions | 62 | €104,975 | €118,351 | +€13,376 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €893 | €433 | -€460 | -51.5% |
| Other operating charges | 640/8 | €1,873 | €1,743 | -€130 | -7.0% |
| Gross operating margin | 9900 | €180,414 | €154,379 | -€26,035 | -14.4% |
| Operating profit (loss) | 9901 | €72,672 | €33,852 | -€38,820 | -53.4% |
| Financial income | 75/76B | €406 | €375 | -€30 | -7.5% |
| Recurring financial income | 75 | €406 | €375 | -€30 | -7.5% |
| Financial charges | 65/66B | €1,131 | €1,012 | -€119 | -10.5% |
| Recurring financial charges | 65 | €1,131 | €1,012 | -€119 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €71,947 | €33,215 | -€38,732 | -53.8% |
| Income taxes | 67/77 | €17,264 | €7,794 | -€9,470 | -54.9% |
| Profit (loss) for the period | 9904 | €54,684 | €25,421 | -€29,263 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,684 | €25,421 | -€29,263 | -53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.