evDSM: 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.
evDSM
Largest movements
- Cash -€7,461
down €7,461 (-7.2%), from €103,799 to €96,338
mainly Contributions, distributions and other (-€12,400) and Other debts (-€9,827)
- Receivables within one year -€7,038
down €7,038 (-40.3%), from €17,465 to €10,427
of which Trade receivables: -€10,093
- Deferred charges and accrued income -€1,625
down €1,625 (-27.1%), from €6,003 to €4,378
- Other debts -€9,827
down €9,827 (-29.5%), from €33,341 to €23,514
- Tax, wage and social debts -€6,516
down €6,516 (-56.2%), from €11,597 to €5,080
- Gross operating margin -€12,942
down €12,942 (-40.6%), from €31,901 to €18,959
- Taxes -€2,432
down €2,432 (-38.1%), from €6,377 to €3,945
- Depreciation -€674
down €674 (-51.6%), from €1,307 to €633
- Other operating charges +€503
up €503 (+96.7%), from €520 to €1,023
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 | €129,389 | €112,632 | -€16,757 | -13.0% |
| Fixed assets | 21/28 | €2,122 | €1,489 | -€633 | -29.8% |
| Tangible fixed assets | 22/27 | €2,122 | €1,489 | -€633 | -29.8% |
| Furniture and vehicles | 24 | €2,122 | €1,489 | -€633 | -29.8% |
| Current assets | 29/58 | €127,267 | €111,143 | -€16,124 | -12.7% |
| Amounts receivable within one year | 40/41 | €17,465 | €10,427 | -€7,038 | -40.3% |
| Trade receivables | 40 | €16,842 | €6,750 | -€10,093 | -59.9% |
| Other amounts receivable | 41 | €623 | €3,678 | +€3,055 | +490.6% |
| Cash at bank and in hand | 54/58 | €103,799 | €96,338 | -€7,461 | -7.2% |
| Deferred charges and accrued income | 490/1 | €6,003 | €4,378 | -€1,625 | -27.1% |
| Total equity and liabilities | 10/49 | €129,389 | €112,632 | -€16,757 | -13.0% |
| Equity | 10/15 | €81,300 | €81,375 | +€75 | +0.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,300 | €79,375 | +€75 | +0.1% |
| Distributable reserves | 133 | €79,300 | €79,375 | +€75 | +0.1% |
| Amounts payable | 17/49 | €48,089 | €31,257 | -€16,832 | -35.0% |
| Amounts payable within one year | 42/48 | €47,291 | €30,551 | -€16,740 | -35.4% |
| Trade debts | 44 | €2,353 | €1,956 | -€397 | -16.9% |
| Suppliers | 440/4 | €2,353 | €1,956 | -€397 | -16.9% |
| Taxes, remuneration and social security | 45 | €11,597 | €5,080 | -€6,516 | -56.2% |
| Taxes | 450/3 | €11,597 | €5,080 | -€6,516 | -56.2% |
| Other amounts payable | 47/48 | €33,341 | €23,514 | -€9,827 | -29.5% |
| Accrued charges and deferred income | 492/3 | €798 | €706 | -€92 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,307 | €633 | -€674 | -51.6% |
| Other operating charges | 640/8 | €520 | €1,023 | +€503 | +96.7% |
| Gross operating margin | 9900 | €31,901 | €18,959 | -€12,942 | -40.6% |
| Operating profit (loss) | 9901 | €30,074 | €17,303 | -€12,771 | -42.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,012 | €883 | -€129 | -12.7% |
| Recurring financial charges | 65 | €1,012 | €883 | -€129 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €29,062 | €16,420 | -€12,642 | -43.5% |
| Income taxes | 67/77 | €6,377 | €3,945 | -€2,432 | -38.1% |
| Profit (loss) for the period | 9904 | €22,685 | €12,475 | -€10,210 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,685 | €12,475 | -€10,210 | -45.0% |
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 29 September 2026 via checked.be.