EVD-M: 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.
EVD-M
Largest movements
- Receivables within one year +€6,576
up €6,576 (+29.1%), from €22,614 to €29,190
of which Trade receivables: +€4,008
- Cash -€4,204
down €4,204 (-15.3%), from €27,535 to €23,331
mainly Receivables within one year (-€6,576)
- Trade debts +€1,939
up €1,939 (+4349.5%), from €45 to €1,984
- Gross operating margin +€4,523
up €4,523, from -€3,584 to €939
- Other operating charges +€400
up €400 (+264.7%), from €151 to €551
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,149 | €52,521 | +€2,372 | +4.7% |
| Current assets | 29/58 | €50,149 | €52,521 | +€2,372 | +4.7% |
| Amounts receivable within one year | 40/41 | €22,614 | €29,190 | +€6,576 | +29.1% |
| Trade receivables | 40 | - | €4,008 | +€4,008 | |
| Other amounts receivable | 41 | €22,614 | €25,183 | +€2,569 | +11.4% |
| Cash at bank and in hand | 54/58 | €27,535 | €23,331 | -€4,204 | -15.3% |
| Total equity and liabilities | 10/49 | €50,149 | €52,521 | +€2,372 | +4.7% |
| Equity | 10/15 | €50,104 | €50,493 | +€389 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,360 | €41,360 | = | 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% |
| Distributable reserves | 133 | €39,500 | €39,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,656 | -€3,267 | +€389 | +10.6% |
| Amounts payable | 17/49 | €45 | €2,028 | +€1,983 | +4448.3% |
| Amounts payable within one year | 42/48 | €45 | €2,028 | +€1,983 | +4448.3% |
| Trade debts | 44 | €45 | €1,984 | +€1,939 | +4349.5% |
| Suppliers | 440/4 | €45 | €1,984 | +€1,939 | +4349.5% |
| Taxes, remuneration and social security | 45 | - | €44 | +€44 | |
| Taxes | 450/3 | - | €44 | +€44 | |
| Other operating charges | 640/8 | €151 | €551 | +€400 | +264.7% |
| Gross operating margin | 9900 | -€3,584 | €939 | +€4,523 | |
| Operating profit (loss) | 9901 | -€3,735 | €389 | +€4,123 | |
| Profit (loss) for the period before taxes | 9903 | -€3,735 | €389 | +€4,123 | |
| Profit (loss) for the period | 9904 | -€3,735 | €389 | +€4,123 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,735 | €389 | +€4,123 |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.