Evdent: 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.
Evdent
Largest movements
- Cash +€88,268
up €88,268 (+85.1%), from €103,686 to €191,954
mainly Net result for the year (+€49,669) and Tax, wage and social debts (+€21,960)
- Tangible fixed assets -€19,711
down €19,711 (-21.0%), from €93,764 to €74,053
of which Furniture and vehicles: -€11,639
- Receivables within one year -€9,256
no longer reported in 2025 (was €9,256)
- Reserves +€48,810
up €48,810 (+51.9%), from €94,108 to €142,918
- Tax, wage and social debts +€21,960
up €21,960 (+98.6%), from €22,274 to €44,235
of which Taxes: +€19,482
- Debts after one year -€10,982
down €10,982 (-28.8%), from €38,137 to €27,155
- Depreciation +€6,470
up €6,470 (+48.9%), from €13,241 to €19,711
- Taxes -€1,395
down €1,395 (-6.5%), from €21,302 to €19,908
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 | €207,992 | €266,942 | +€58,950 | +28.3% |
| Fixed assets | 21/28 | €93,764 | €74,053 | -€19,711 | -21.0% |
| Tangible fixed assets | 22/27 | €93,764 | €74,053 | -€19,711 | -21.0% |
| Plant, machinery and equipment | 23 | €44,417 | €36,344 | -€8,073 | -18.2% |
| Furniture and vehicles | 24 | €49,347 | €37,709 | -€11,639 | -23.6% |
| Current assets | 29/58 | €114,227 | €192,889 | +€78,661 | +68.9% |
| Amounts receivable within one year | 40/41 | €9,256 | - | -€9,256 | |
| Trade receivables | 40 | €9,256 | - | -€9,256 | |
| Cash at bank and in hand | 54/58 | €103,686 | €191,954 | +€88,268 | +85.1% |
| Deferred charges and accrued income | 490/1 | €1,286 | €935 | -€351 | -27.3% |
| Total equity and liabilities | 10/49 | €207,992 | €266,942 | +€58,950 | +28.3% |
| Equity | 10/15 | €96,608 | €145,418 | +€48,810 | +50.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €94,108 | €142,918 | +€48,810 | +51.9% |
| Distributable reserves | 133 | €94,108 | €142,918 | +€48,810 | +51.9% |
| Amounts payable | 17/49 | €111,384 | €121,523 | +€10,140 | +9.1% |
| Amounts payable after more than one year | 17 | €38,137 | €27,155 | -€10,982 | -28.8% |
| Financial debts | 170/4 | €38,137 | €27,155 | -€10,982 | -28.8% |
| Amounts payable within one year | 42/48 | €71,427 | €92,245 | +€20,818 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €10,607 | €10,982 | +€375 | +3.5% |
| Trade debts | 44 | €29 | €372 | +€344 | +1193.5% |
| Suppliers | 440/4 | €29 | €372 | +€344 | +1193.5% |
| Taxes, remuneration and social security | 45 | €22,274 | €44,235 | +€21,960 | +98.6% |
| Taxes | 450/3 | €22,274 | €41,757 | +€19,482 | +87.5% |
| Remuneration and social security | 454/9 | - | €2,478 | +€2,478 | |
| Other amounts payable | 47/48 | €38,517 | €36,656 | -€1,860 | -4.8% |
| Accrued charges and deferred income | 492/3 | €1,820 | €2,123 | +€303 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,241 | €19,711 | +€6,470 | +48.9% |
| Other operating charges | 640/8 | €126 | €254 | +€128 | +101.6% |
| Gross operating margin | 9900 | €94,023 | €93,242 | -€781 | -0.8% |
| Operating profit (loss) | 9901 | €80,656 | €73,277 | -€7,379 | -9.1% |
| Financial income | 75/76B | €196 | €625 | +€429 | +218.6% |
| Recurring financial income | 75 | €196 | €625 | +€429 | +218.6% |
| Financial charges | 65/66B | €4,038 | €4,325 | +€287 | +7.1% |
| Recurring financial charges | 65 | €4,038 | €4,325 | +€287 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €76,814 | €69,577 | -€7,237 | -9.4% |
| Income taxes | 67/77 | €21,302 | €19,908 | -€1,395 | -6.5% |
| Profit (loss) for the period | 9904 | €55,512 | €49,669 | -€5,842 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,512 | €49,669 | -€5,842 | -10.5% |
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 6 October 2026 via checked.be.