EVDSHARHAS: 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.
EVDSHARHAS
Largest movements
- Cash +€28,132
up €28,132 (+64.1%), from €43,909 to €72,042
mainly Trade debts (+€52,017) and Depreciation (+€10,929)
- Tangible fixed assets -€6,221
down €6,221 (-24.1%), from €25,778 to €19,557
of which Furniture and vehicles: -€4,840
- Deferred charges and accrued income +€3,300
up €3,300 (+185%), from €1,781 to €5,081
- Receivables within one year +€3,264
up €3,264 (+1.9%), from €172,662 to €175,926
of which Other amounts receivable: +€23,443
- Trade debts +€52,017
up €52,017 (+287%), from €18,115 to €70,132
- Profit (loss) carried forward -€17,982
down €17,982 (-18.6%), from €96,553 to €78,571
- Tax, wage and social debts -€5,829
down €5,829 (-57.1%), from €10,201 to €4,372
- Gross operating margin -€81,412
down €81,412 (-25.9%), from €313,939 to €232,527
- Staff costs +€37,121
up €37,121 (+20.4%), from €182,229 to €219,350
- Taxes -€25,611
down €25,611 (-98.0%), from €26,121 to €511
- Depreciation +€5,162
up €5,162 (+89.5%), from €5,768 to €10,929
- Other operating charges +€3,847
up €3,847 (+74.8%), from €5,142 to €8,990
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 | €244,290 | €272,765 | +€28,475 | +11.7% |
| Fixed assets | 21/28 | €25,938 | €19,717 | -€6,221 | -24.0% |
| Tangible fixed assets | 22/27 | €25,778 | €19,557 | -€6,221 | -24.1% |
| Plant, machinery and equipment | 23 | €7,269 | €5,888 | -€1,381 | -19.0% |
| Furniture and vehicles | 24 | €18,509 | €13,669 | -€4,840 | -26.1% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €218,352 | €253,048 | +€34,696 | +15.9% |
| Amounts receivable within one year | 40/41 | €172,662 | €175,926 | +€3,264 | +1.9% |
| Trade receivables | 40 | €122,566 | €102,387 | -€20,178 | -16.5% |
| Other amounts receivable | 41 | €50,096 | €73,538 | +€23,443 | +46.8% |
| Cash at bank and in hand | 54/58 | €43,909 | €72,042 | +€28,132 | +64.1% |
| Deferred charges and accrued income | 490/1 | €1,781 | €5,081 | +€3,300 | +185% |
| Total equity and liabilities | 10/49 | €244,290 | €272,765 | +€28,475 | +11.7% |
| Equity | 10/15 | €188,703 | €170,722 | -€17,982 | -9.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €90,650 | €90,650 | = | 0.0% |
| Distributable reserves | 133 | €90,650 | €90,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,553 | €78,571 | -€17,982 | -18.6% |
| Amounts payable | 17/49 | €55,587 | €102,044 | +€46,457 | +83.6% |
| Amounts payable within one year | 42/48 | €55,587 | €102,044 | +€46,457 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €25,090 | €27,540 | +€2,450 | +9.8% |
| Trade debts | 44 | €18,115 | €70,132 | +€52,017 | +287% |
| Suppliers | 440/4 | €18,115 | €70,132 | +€52,017 | +287% |
| Taxes, remuneration and social security | 45 | €10,201 | €4,372 | -€5,829 | -57.1% |
| Remuneration and social security | 454/9 | €10,201 | €4,372 | -€5,829 | -57.1% |
| Other amounts payable | 47/48 | €2,182 | - | -€2,182 | |
| Remuneration, social security and pensions | 62 | €182,229 | €219,350 | +€37,121 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,768 | €10,929 | +€5,162 | +89.5% |
| Other operating charges | 640/8 | €5,142 | €8,990 | +€3,847 | +74.8% |
| Gross operating margin | 9900 | €313,939 | €232,527 | -€81,412 | -25.9% |
| Operating profit (loss) | 9901 | €120,801 | -€6,742 | -€127,542 | |
| Financial income | 75/76B | €46 | €159 | +€113 | +246% |
| Recurring financial income | 75 | €46 | €159 | +€113 | +246% |
| Financial charges | 65/66B | €11,433 | €10,889 | -€545 | -4.8% |
| Recurring financial charges | 65 | €11,433 | €10,889 | -€545 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €109,413 | -€17,471 | -€126,885 | |
| Income taxes | 67/77 | €26,121 | €511 | -€25,611 | -98.0% |
| Profit (loss) for the period | 9904 | €83,292 | -€17,982 | -€101,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,292 | -€17,982 | -€101,274 |
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 14 October 2026 via checked.be.