EVANJOMA: 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.
EVANJOMA
Largest movements
- Cash -€98,537
down €98,537 (-80.7%), from €122,034 to €23,498
mainly Net result for the year (-€63,041) and Trade debts (-€29,854)
- Tangible fixed assets -€5,471
down €5,471 (-3.0%), from €182,635 to €177,165
of which Land and buildings: -€5,471
- Profit (loss) carried forward -€63,041
down €63,041 (-407%), from -€15,479 to -€78,521
- Trade debts -€29,854
down €29,854 (-100%), from €29,854 to €0
- Other debts -€13,494
down €13,494 (-100%), from €13,494 to €0
- Gross operating margin -€10,959
down €10,959 (-23.9%), from -€45,941 to -€56,900
- Other operating charges -€4,599
down €4,599 (-90.1%), from €5,106 to €507
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 | €306,793 | €201,683 | -€105,110 | -34.3% |
| Fixed assets | 21/28 | €182,635 | €177,165 | -€5,471 | -3.0% |
| Tangible fixed assets | 22/27 | €182,635 | €177,165 | -€5,471 | -3.0% |
| Land and buildings | 22 | €123,736 | €118,265 | -€5,471 | -4.4% |
| Furniture and vehicles | 24 | €58,900 | €58,900 | = | 0.0% |
| Current assets | 29/58 | €124,158 | €24,519 | -€99,639 | -80.3% |
| Amounts receivable within one year | 40/41 | €43 | €43 | = | 0.0% |
| Trade receivables | 40 | €43 | €43 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,034 | €23,498 | -€98,537 | -80.7% |
| Deferred charges and accrued income | 490/1 | €2,081 | €978 | -€1,102 | -53.0% |
| Total equity and liabilities | 10/49 | €306,793 | €201,683 | -€105,110 | -34.3% |
| Equity | 10/15 | €263,445 | €200,404 | -€63,041 | -23.9% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Capital | 10 | €272,683 | €272,683 | = | 0.0% |
| Issued capital | 100 | €272,683 | €272,683 | = | 0.0% |
| Reserves | 13 | €6,242 | €6,242 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,242 | €6,242 | = | 0.0% |
| Legal reserve | 130 | €6,242 | €6,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,479 | -€78,521 | -€63,041 | -407% |
| Amounts payable | 17/49 | €43,348 | €1,279 | -€42,068 | -97.0% |
| Amounts payable within one year | 42/48 | €43,348 | €0 | -€43,348 | -100% |
| Trade debts | 44 | €29,854 | €0 | -€29,854 | -100% |
| Suppliers | 440/4 | €29,854 | €0 | -€29,854 | -100% |
| Other amounts payable | 47/48 | €13,494 | €0 | -€13,494 | -100% |
| Accrued charges and deferred income | 492/3 | - | €1,279 | +€1,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,423 | €5,471 | +€48 | +0.9% |
| Other operating charges | 640/8 | €5,106 | €507 | -€4,599 | -90.1% |
| Gross operating margin | 9900 | -€45,941 | -€56,900 | -€10,959 | -23.9% |
| Operating profit (loss) | 9901 | -€56,470 | -€62,878 | -€6,408 | -11.3% |
| Financial charges | 65/66B | €163 | €163 | -€0 | 0.0% |
| Recurring financial charges | 65 | €163 | €163 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€56,633 | -€63,041 | -€6,408 | -11.3% |
| Profit (loss) for the period | 9904 | -€56,633 | -€63,041 | -€6,408 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,633 | -€63,041 | -€6,408 | -11.3% |
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 28 October 2026 via checked.be.