EVCON: 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.
EVCON
Largest movements
- Cash +€36,413
up €36,413 (+22.8%), from €159,465 to €195,877
mainly Other debts (+€100,698) and Net result for the year (+€53,606)
- Tangible fixed assets -€10,907
down €10,907 (-25.1%), from €43,419 to €32,511
- Other debts +€100,698
up €100,698 (+320.0%), from €31,467 to €132,165
- Reserves -€74,294
down €74,294 (-30.4%), from €244,266 to €169,972
of which Distributable reserves: -€74,294
- Gross operating margin +€25,124
up €25,124 (+37.5%), from €66,946 to €92,070
- Taxes +€10,328
up €10,328 (+65.1%), from €15,858 to €26,186
- Financial income -€1,500
down €1,500 (-42.5%), from €3,530 to €2,030
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 | €307,326 | €333,277 | +€25,951 | +8.4% |
| Fixed assets | 21/28 | €43,419 | €32,511 | -€10,907 | -25.1% |
| Tangible fixed assets | 22/27 | €43,419 | €32,511 | -€10,907 | -25.1% |
| Furniture and vehicles | 24 | €43,419 | €32,511 | -€10,907 | -25.1% |
| Current assets | 29/58 | €263,908 | €300,765 | +€36,858 | +14.0% |
| Amounts receivable within one year | 40/41 | €3,201 | €3,556 | +€356 | +11.1% |
| Trade receivables | 40 | €0 | €356 | +€356 | |
| Other amounts receivable | 41 | €3,201 | €3,201 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €159,465 | €195,877 | +€36,413 | +22.8% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,332 | +€89 | +7.2% |
| Total equity and liabilities | 10/49 | €307,326 | €333,277 | +€25,951 | +8.4% |
| Equity | 10/15 | €256,666 | €182,372 | -€74,294 | -28.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €244,266 | €169,972 | -€74,294 | -30.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €244,266 | €169,972 | -€74,294 | -30.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,660 | €150,905 | +€100,244 | +197.9% |
| Amounts payable within one year | 42/48 | €50,660 | €150,905 | +€100,244 | +197.9% |
| Trade debts | 44 | €1,803 | €4,353 | +€2,550 | +141.4% |
| Suppliers | 440/4 | €1,803 | €4,353 | +€2,550 | +141.4% |
| Taxes, remuneration and social security | 45 | €17,390 | €14,386 | -€3,004 | -17.3% |
| Taxes | 450/3 | €17,390 | €14,386 | -€3,004 | -17.3% |
| Other amounts payable | 47/48 | €31,467 | €132,165 | +€100,698 | +320.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,624 | €13,739 | +€114 | +0.8% |
| Other operating charges | 640/8 | €472 | €488 | +€16 | +3.4% |
| Gross operating margin | 9900 | €66,946 | €92,070 | +€25,124 | +37.5% |
| Operating profit (loss) | 9901 | €52,850 | €77,843 | +€24,994 | +47.3% |
| Financial income | 75/76B | €3,530 | €2,030 | -€1,500 | -42.5% |
| Recurring financial income | 75 | €3,530 | €2,030 | -€1,500 | -42.5% |
| Financial charges | 65/66B | €74 | €81 | +€8 | +10.3% |
| Recurring financial charges | 65 | €74 | €81 | +€8 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €56,306 | €79,792 | +€23,486 | +41.7% |
| Income taxes | 67/77 | €15,858 | €26,186 | +€10,328 | +65.1% |
| Profit (loss) for the period | 9904 | €40,448 | €53,606 | +€13,159 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,448 | €53,606 | +€13,159 | +32.5% |
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 7 October 2026 via checked.be.