EVB - Horeca & Events: 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.
EVB - Horeca & Events
Largest movements
- Cash +€20,655
up €20,655 (+32.7%), from €63,194 to €83,848
mainly Net result for the year (+€11,460) and Trade debts (+€11,432)
- Receivables within one year +€13,884
up €13,884 (+55.9%), from €24,839 to €38,724
of which Trade receivables: +€13,255
- Reserves +€11,460
up €11,460 (+22.1%), from €51,860 to €63,320
of which Distributable reserves: +€11,460
- Trade debts +€11,432
up €11,432 (+307%), from €3,730 to €15,162
- Advances received +€8,091
new in 2025: €8,091
- Tax, wage and social debts +€3,021
up €3,021 (+14.6%), from €20,746 to €23,767
of which Remuneration and social security: +€3,296
- Other debts +€1,948
up €1,948 (+9,739%), from €20 to €1,968
- Gross operating margin +€32,305
up €32,305 (+32.1%), from €100,592 to €132,897
- Staff costs +€28,908
up €28,908 (+34.1%), from €84,740 to €113,648
- Taxes +€3,152
up €3,152 (+2,463%), from €128 to €3,280
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 | €97,070 | €132,089 | +€35,019 | +36.1% |
| Fixed assets | 21/28 | €2,100 | €1,135 | -€965 | -45.9% |
| Intangible fixed assets | 21 | €174 | - | -€174 | |
| Tangible fixed assets | 22/27 | €1,926 | €1,135 | -€791 | -41.1% |
| Plant, machinery and equipment | 23 | €1,926 | €1,135 | -€791 | -41.1% |
| Current assets | 29/58 | €94,970 | €130,954 | +€35,984 | +37.9% |
| Stocks and contracts in progress | 3 | €6,761 | €7,226 | +€465 | +6.9% |
| Stocks | 30/36 | €6,761 | €7,226 | +€465 | +6.9% |
| Amounts receivable within one year | 40/41 | €24,839 | €38,724 | +€13,884 | +55.9% |
| Trade receivables | 40 | €857 | €14,112 | +€13,255 | +1,547% |
| Other amounts receivable | 41 | €23,983 | €24,612 | +€629 | +2.6% |
| Cash at bank and in hand | 54/58 | €63,194 | €83,848 | +€20,655 | +32.7% |
| Deferred charges and accrued income | 490/1 | €176 | €1,156 | +€980 | +557% |
| Total equity and liabilities | 10/49 | €97,070 | €132,089 | +€35,019 | +36.1% |
| Equity | 10/15 | €71,641 | €83,100 | +€11,460 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €63,320 | +€11,460 | +22.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €61,460 | +€11,460 | +22.9% |
| Profit (loss) carried forward | 14 | €1,181 | €1,181 | = | 0.0% |
| Amounts payable | 17/49 | €25,429 | €48,989 | +€23,559 | +92.6% |
| Amounts payable within one year | 42/48 | €25,429 | €48,989 | +€23,559 | +92.6% |
| Current portion of amounts payable after more than one year | 42 | €934 | - | -€934 | |
| Trade debts | 44 | €3,730 | €15,162 | +€11,432 | +307% |
| Suppliers | 440/4 | €3,730 | €15,162 | +€11,432 | +307% |
| Advances received on contracts in progress | 46 | - | €8,091 | +€8,091 | |
| Taxes, remuneration and social security | 45 | €20,746 | €23,767 | +€3,021 | +14.6% |
| Taxes | 450/3 | €6,061 | €5,787 | -€275 | -4.5% |
| Remuneration and social security | 454/9 | €14,685 | €17,980 | +€3,296 | +22.4% |
| Other amounts payable | 47/48 | €20 | €1,968 | +€1,948 | +9,739% |
| Non-recurring operating income | 76A | - | €34,000 | +€34,000 | |
| Remuneration, social security and pensions | 62 | €84,740 | €113,648 | +€28,908 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €965 | -€255 | -20.9% |
| Other operating charges | 640/8 | €1,100 | €1,014 | -€86 | -7.8% |
| Gross operating margin | 9900 | €100,592 | €132,897 | +€32,305 | +32.1% |
| Operating profit (loss) | 9901 | €13,531 | €17,270 | +€3,739 | +27.6% |
| Financial income | 75/76B | €129 | €655 | +€526 | +410% |
| Recurring financial income | 75 | €129 | €655 | +€526 | +410% |
| Financial charges | 65/66B | €2,000 | €3,185 | +€1,185 | +59.3% |
| Recurring financial charges | 65 | €2,000 | €3,185 | +€1,185 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €11,660 | €14,740 | +€3,080 | +26.4% |
| Income taxes | 67/77 | €128 | €3,280 | +€3,152 | +2,463% |
| Profit (loss) for the period | 9904 | €11,532 | €11,460 | -€72 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,532 | €11,460 | -€72 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.