EVB ADVISORY: 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.
EVB ADVISORY
Largest movements
- Receivables within one year +€83,554
up €83,554 (+9.1%), from €915,117 to €998,671
of which Other amounts receivable: +€55,207
- Cash -€60,742
down €60,742 (-15.2%), from €398,982 to €338,240
mainly Contributions, distributions and other (-€215,333) and Debts after one year (-€148,759)
- Other debts +€180,618
up €180,618 (+717.4%), from €25,176 to €205,795
- Debts after one year -€148,759
down €148,759 (-15.8%), from €940,090 to €791,331
- Reserves +€45,000
up €45,000 (+2.8%), from €1.6m to €1.7m
- Tax, wage and social debts -€32,601
down €32,601 (-14.5%), from €224,564 to €191,964
- Gross operating margin -€166,358
down €166,358 (-28.6%), from €581,500 to €415,142
- Taxes -€97,549
down €97,549 (-56.5%), from €172,791 to €75,242
- Financial income +€5,986
up €5,986 (+14.1%), from €42,545 to €48,531
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 | €2,967,697 | €3,000,942 | +€33,245 | +1.1% |
| Fixed assets | 21/28 | €1,549,678 | €1,559,498 | +€9,820 | +0.6% |
| Tangible fixed assets | 22/27 | €1,549,678 | €1,559,498 | +€9,820 | +0.6% |
| Land and buildings | 22 | €1,424,042 | €1,424,113 | +€70 | 0.0% |
| Furniture and vehicles | 24 | €76,277 | €57,262 | -€19,014 | -24.9% |
| Other tangible fixed assets | 26 | €49,359 | €78,123 | +€28,764 | +58.3% |
| Current assets | 29/58 | €1,418,019 | €1,441,444 | +€23,425 | +1.7% |
| Amounts receivable within one year | 40/41 | €915,117 | €998,671 | +€83,554 | +9.1% |
| Trade receivables | 40 | €17,908 | €46,255 | +€28,347 | +158.3% |
| Other amounts receivable | 41 | €897,209 | €952,416 | +€55,207 | +6.2% |
| Current investments | 50/53 | €100,000 | €103,199 | +€3,199 | +3.2% |
| Cash at bank and in hand | 54/58 | €398,982 | €338,240 | -€60,742 | -15.2% |
| Deferred charges and accrued income | 490/1 | €3,919 | €1,335 | -€2,585 | -65.9% |
| Total equity and liabilities | 10/49 | €2,967,697 | €3,000,942 | +€33,245 | +1.1% |
| Equity | 10/15 | €1,657,822 | €1,703,895 | +€46,072 | +2.8% |
| Contributions | 10/11 | €16,800 | €16,800 | = | 0.0% |
| Reserves | 13 | €1,619,860 | €1,664,860 | +€45,000 | +2.8% |
| Distributable reserves | 133 | €1,619,860 | €1,664,860 | +€45,000 | +2.8% |
| Profit (loss) carried forward | 14 | €21,162 | €22,235 | +€1,072 | +5.1% |
| Amounts payable | 17/49 | €1,309,875 | €1,297,048 | -€12,827 | -1.0% |
| Amounts payable after more than one year | 17 | €940,090 | €791,331 | -€148,759 | -15.8% |
| Financial debts | 170/4 | €940,090 | €791,331 | -€148,759 | -15.8% |
| Amounts payable within one year | 42/48 | €367,787 | €503,983 | +€136,196 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €96,767 | €98,759 | +€1,991 | +2.1% |
| Financial debts | 43 | €9,822 | €6,942 | -€2,880 | -29.3% |
| Credit institutions | 430/8 | €9,822 | €6,942 | -€2,880 | -29.3% |
| Trade debts | 44 | €11,458 | €524 | -€10,934 | -95.4% |
| Suppliers | 440/4 | €11,458 | €524 | -€10,934 | -95.4% |
| Taxes, remuneration and social security | 45 | €224,564 | €191,964 | -€32,601 | -14.5% |
| Taxes | 450/3 | €224,564 | €191,964 | -€32,601 | -14.5% |
| Other amounts payable | 47/48 | €25,176 | €205,795 | +€180,618 | +717.4% |
| Accrued charges and deferred income | 492/3 | €1,998 | €1,733 | -€264 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,040 | €93,176 | +€136 | +0.1% |
| Other operating charges | 640/8 | €4,683 | €7,494 | +€2,812 | +60.1% |
| Gross operating margin | 9900 | €581,500 | €415,142 | -€166,358 | -28.6% |
| Operating profit (loss) | 9901 | €483,778 | €314,472 | -€169,306 | -35.0% |
| Financial income | 75/76B | €42,545 | €48,531 | +€5,986 | +14.1% |
| Recurring financial income | 75 | €42,545 | €48,531 | +€5,986 | +14.1% |
| Financial charges | 65/66B | €23,062 | €26,355 | +€3,293 | +14.3% |
| Recurring financial charges | 65 | €23,062 | €26,355 | +€3,293 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €503,261 | €336,647 | -€166,613 | -33.1% |
| Income taxes | 67/77 | €172,791 | €75,242 | -€97,549 | -56.5% |
| Profit (loss) for the period | 9904 | €330,470 | €261,405 | -€69,065 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €330,470 | €261,405 | -€69,065 | -20.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.