EVD TRANS: 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.
EVD TRANS
Largest movements
- Tangible fixed assets -€7,449
down €7,449 (-91.2%), from €8,167 to €718
- Receivables within one year -€3,132
down €3,132 (-9.8%), from €31,940 to €28,808
of which Trade receivables: -€3,198
- Deferred charges and accrued income +€1,592
up €1,592 (+38.5%), from €4,130 to €5,722
- Cash -€699
down €699 (-4.4%), from €15,806 to €15,107
mainly Current portion of long-term debt (-€14,618) and Deferred charges and accrued income (-€1,592)
- Current portion of long-term debt -€14,618
down €14,618 (-100.0%), from €14,618 to €0
- Trade debts +€5,250
up €5,250 (+103.2%), from €5,087 to €10,337
- Reserves -€847
down €847 (-3.3%), from €25,534 to €24,687
of which Distributable reserves: -€847
- Depreciation -€15,575
down €15,575 (-67.6%), from €23,024 to €7,449
- Gross operating margin -€9,403
down €9,403 (-28.4%), from €33,167 to €23,764
- Other operating charges -€5,059
down €5,059 (-22.4%), from €22,583 to €17,524
- Taxes +€1,000
up €1,000, from -€1,000 to €0
- Financial charges -€336
down €336 (-31.3%), from €1,074 to €738
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 | €60,178 | €50,490 | -€9,688 | -16.1% |
| Fixed assets | 21/28 | €8,302 | €853 | -€7,449 | -89.7% |
| Tangible fixed assets | 22/27 | €8,167 | €718 | -€7,449 | -91.2% |
| Furniture and vehicles | 24 | €8,167 | €718 | -€7,449 | -91.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €51,877 | €49,637 | -€2,239 | -4.3% |
| Amounts receivable within one year | 40/41 | €31,940 | €28,808 | -€3,132 | -9.8% |
| Trade receivables | 40 | €7,171 | €3,973 | -€3,198 | -44.6% |
| Other amounts receivable | 41 | €24,770 | €24,836 | +€66 | +0.3% |
| Cash at bank and in hand | 54/58 | €15,806 | €15,107 | -€699 | -4.4% |
| Deferred charges and accrued income | 490/1 | €4,130 | €5,722 | +€1,592 | +38.5% |
| Total equity and liabilities | 10/49 | €60,178 | €50,490 | -€9,688 | -16.1% |
| Equity | 10/15 | €31,734 | €30,887 | -€847 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,534 | €24,687 | -€847 | -3.3% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €21,534 | €20,687 | -€847 | -3.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €28,444 | €19,603 | -€8,841 | -31.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,444 | €19,076 | -€9,368 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €14,618 | €0 | -€14,618 | -100.0% |
| Trade debts | 44 | €5,087 | €10,337 | +€5,250 | +103.2% |
| Suppliers | 440/4 | €5,087 | €10,337 | +€5,250 | +103.2% |
| Taxes, remuneration and social security | 45 | €8,739 | €8,739 | = | 0.0% |
| Taxes | 450/3 | €8,739 | €8,739 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €528 | +€528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,024 | €7,449 | -€15,575 | -67.6% |
| Other operating charges | 640/8 | €22,583 | €17,524 | -€5,059 | -22.4% |
| Gross operating margin | 9900 | €33,167 | €23,764 | -€9,403 | -28.4% |
| Operating profit (loss) | 9901 | -€12,440 | -€1,210 | +€11,230 | +90.3% |
| Financial income | 75/76B | €1,043 | €1,100 | +€57 | +5.5% |
| Recurring financial income | 75 | €1,043 | €1,100 | +€57 | +5.5% |
| Financial charges | 65/66B | €1,074 | €738 | -€336 | -31.3% |
| Recurring financial charges | 65 | €1,074 | €738 | -€336 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,471 | -€847 | +€11,623 | +93.2% |
| Income taxes | 67/77 | -€1,000 | €0 | +€1,000 | |
| Profit (loss) for the period | 9904 | -€11,471 | -€847 | +€10,623 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,471 | -€847 | +€10,623 | +92.6% |
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 12 October 2026 via checked.be.