EVDM-COMPTA: 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.
EVDM-COMPTA
Largest movements
- Cash +€30,196
up €30,196 (+39.4%), from €76,713 to €106,909
mainly Depreciation (+€18,163) and Net result for the year (+€8,348)
- Tangible fixed assets -€16,592
down €16,592 (-19.1%), from €87,032 to €70,439
of which Furniture and vehicles: -€9,027
- Receivables within one year -€6,915
down €6,915 (-8.2%), from €83,839 to €76,924
of which Trade receivables: -€6,323
- Profit (loss) carried forward +€8,348
up €8,348 (+4.7%), from €177,544 to €185,892
- Other debts -€6,151
down €6,151 (-81.2%), from €7,572 to €1,421
- Turnover +€113,229
new in 2025: €113,229
- Purchases and services +€42,979
new in 2025: €42,979
- Staff costs +€16,971
up €16,971 (+67.5%), from €25,148 to €42,120
- Taxes -€6,627
down €6,627 (-66.9%), from €9,910 to €3,283
- Gross operating margin -€1,773
down €1,773 (-2.4%), from €75,146 to €73,373
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.
Derived cash bridge
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 | €247,790 | €254,272 | +€6,482 | +2.6% |
| Fixed assets | 21/28 | €87,239 | €70,439 | -€16,800 | -19.3% |
| Tangible fixed assets | 22/27 | €87,032 | €70,439 | -€16,592 | -19.1% |
| Land and buildings | 22 | €58,757 | €53,179 | -€5,578 | -9.5% |
| Plant, machinery and equipment | 23 | €650 | €0 | -€650 | -100% |
| Furniture and vehicles | 24 | €18,867 | €9,840 | -€9,027 | -47.8% |
| Other tangible fixed assets | 26 | €8,757 | €7,420 | -€1,337 | -15.3% |
| Financial fixed assets | 28 | €207 | €0 | -€207 | -100% |
| Current assets | 29/58 | €160,551 | €183,833 | +€23,282 | +14.5% |
| Amounts receivable within one year | 40/41 | €83,839 | €76,924 | -€6,915 | -8.2% |
| Trade receivables | 40 | €78,634 | €72,311 | -€6,323 | -8.0% |
| Other amounts receivable | 41 | €5,205 | €4,613 | -€592 | -11.4% |
| Cash at bank and in hand | 54/58 | €76,713 | €106,909 | +€30,196 | +39.4% |
| Total equity and liabilities | 10/49 | €247,790 | €254,272 | +€6,482 | +2.6% |
| Equity | 10/15 | €230,644 | €238,992 | +€8,348 | +3.6% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Reserves | 13 | €38,700 | €38,700 | = | 0.0% |
| Distributable reserves | 133 | €38,700 | €38,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,544 | €185,892 | +€8,348 | +4.7% |
| Amounts payable | 17/49 | €17,146 | €15,280 | -€1,866 | -10.9% |
| Amounts payable within one year | 42/48 | €17,146 | €15,280 | -€1,866 | -10.9% |
| Trade debts | 44 | €859 | €2,868 | +€2,009 | +234% |
| Suppliers | 440/4 | €859 | €2,868 | +€2,009 | +234% |
| Taxes, remuneration and social security | 45 | €8,715 | €10,991 | +€2,276 | +26.1% |
| Taxes | 450/3 | €5,709 | €5,442 | -€268 | -4.7% |
| Remuneration and social security | 454/9 | €3,006 | €5,550 | +€2,544 | +84.6% |
| Other amounts payable | 47/48 | €7,572 | €1,421 | -€6,151 | -81.2% |
| Turnover | 70 | - | €113,229 | +€113,229 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €42,979 | +€42,979 | |
| Remuneration, social security and pensions | 62 | €25,148 | €42,120 | +€16,971 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,023 | €18,163 | +€140 | +0.8% |
| Other operating charges | 640/8 | €3,746 | €2,817 | -€929 | -24.8% |
| Gross operating margin | 9900 | €75,146 | €73,373 | -€1,773 | -2.4% |
| Operating profit (loss) | 9901 | €28,228 | €10,274 | -€17,954 | -63.6% |
| Financial income | 75/76B | €1,225 | €1,411 | +€186 | +15.2% |
| Recurring financial income | 75 | €1,225 | €1,411 | +€186 | +15.2% |
| Financial charges | 65/66B | €78 | €54 | -€24 | -30.7% |
| Recurring financial charges | 65 | €78 | €54 | -€24 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €29,376 | €11,631 | -€17,745 | -60.4% |
| Income taxes | 67/77 | €9,910 | €3,283 | -€6,627 | -66.9% |
| Profit (loss) for the period | 9904 | €19,465 | €8,348 | -€11,117 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,465 | €8,348 | -€11,117 | -57.1% |
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 17 October 2026 via checked.be.