EVDH MEDAS: 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.
EVDH MEDAS
Largest movements
- Cash +€27,271
up €27,271 (+56.9%), from €47,950 to €75,222
mainly Net result for the year (+€29,576) and Other debts (+€2,890)
- Deferred charges and accrued income +€2,500
new in 2025: €2,500
- Receivables within one year +€1,107
up €1,107 (+36.2%), from €3,063 to €4,170
of which Trade receivables: +€1,034
- Profit (loss) carried forward +€28,743
up €28,743 (+97.3%), from €29,533 to €58,276
- Other debts +€2,890
up €2,890 (+38.5%), from €7,499 to €10,388
No income-statement line moved by more than 1% of the activity.
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 | €51,419 | €83,052 | +€31,632 | +61.5% |
| Fixed assets | 21/28 | €406 | €1,160 | +€754 | +185.5% |
| Tangible fixed assets | 22/27 | €406 | €1,160 | +€754 | +185.5% |
| Plant, machinery and equipment | 23 | - | €1,160 | +€1,160 | |
| Furniture and vehicles | 24 | €406 | €0 | -€406 | -100.0% |
| Current assets | 29/58 | €51,013 | €81,892 | +€30,878 | +60.5% |
| Amounts receivable within one year | 40/41 | €3,063 | €4,170 | +€1,107 | +36.2% |
| Trade receivables | 40 | €2,851 | €3,885 | +€1,034 | +36.3% |
| Other amounts receivable | 41 | €211 | €285 | +€73 | +34.8% |
| Cash at bank and in hand | 54/58 | €47,950 | €75,222 | +€27,271 | +56.9% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €51,419 | €83,052 | +€31,632 | +61.5% |
| Equity | 10/15 | €43,921 | €72,663 | +€28,743 | +65.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,388 | €11,388 | = | 0.0% |
| Distributable reserves | 133 | €11,388 | €11,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,533 | €58,276 | +€28,743 | +97.3% |
| Amounts payable | 17/49 | €7,499 | €10,388 | +€2,890 | +38.5% |
| Amounts payable within one year | 42/48 | €7,499 | €10,388 | +€2,890 | +38.5% |
| Other amounts payable | 47/48 | €7,499 | €10,388 | +€2,890 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €675 | +€269 | +66.2% |
| Other operating charges | 640/8 | €75 | €227 | +€152 | +202.2% |
| Gross operating margin | 9900 | €39,090 | €38,736 | -€355 | -0.9% |
| Operating profit (loss) | 9901 | €38,609 | €37,834 | -€775 | -2.0% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €454 | €588 | +€133 | +29.4% |
| Recurring financial charges | 65 | €454 | €588 | +€133 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €38,155 | €37,345 | -€810 | -2.1% |
| Income taxes | 67/77 | €7,789 | €7,769 | -€19 | -0.2% |
| Profit (loss) for the period | 9904 | €30,366 | €29,576 | -€790 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,366 | €29,576 | -€790 | -2.6% |
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 1 October 2026 via checked.be.