EVEDBA: 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.
EVEDBA
Largest movements
- Cash +€77,496
up €77,496 (+26.0%), from €297,583 to €375,079
mainly Net result for the year (+€59,884) and Tax, wage and social debts (+€14,606)
- Receivables within one year -€9,370
down €9,370 (-5.9%), from €159,904 to €150,535
of which Trade receivables: -€9,796
- Reserves +€59,875
up €59,875 (+76.8%), from €78,000 to €137,875
- Tax, wage and social debts +€14,606
up €14,606 (+34.1%), from €42,869 to €57,476
of which Taxes: +€20,880
- Gross operating margin -€26,202
down €26,202 (-25.1%), from €104,246 to €78,045
- Taxes -€7,281
down €7,281 (-24.5%), from €29,736 to €22,455
- Financial income +€2,039
up €2,039 (+55.7%), from €3,661 to €5,700
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 | €792,841 | €866,326 | +€73,485 | +9.3% |
| Formation expenses | 20 | €342 | €0 | -€342 | -100.0% |
| Current assets | 29/58 | €792,499 | €866,326 | +€73,827 | +9.3% |
| Stocks and contracts in progress | 3 | €333,512 | €333,512 | = | 0.0% |
| Stocks | 30/36 | €333,512 | €333,512 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €159,904 | €150,535 | -€9,370 | -5.9% |
| Trade receivables | 40 | €9,904 | €109 | -€9,796 | -98.9% |
| Other amounts receivable | 41 | €150,000 | €150,426 | +€426 | +0.3% |
| Cash at bank and in hand | 54/58 | €297,583 | €375,079 | +€77,496 | +26.0% |
| Deferred charges and accrued income | 490/1 | €1,500 | €7,200 | +€5,700 | +380.0% |
| Total equity and liabilities | 10/49 | €792,841 | €866,326 | +€73,485 | +9.3% |
| Equity | 10/15 | €83,008 | €142,892 | +€59,884 | +72.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,000 | €137,875 | +€59,875 | +76.8% |
| Distributable reserves | 133 | €78,000 | €137,875 | +€59,875 | +76.8% |
| Profit (loss) carried forward | 14 | €8 | €17 | +€9 | +117.4% |
| Amounts payable | 17/49 | €709,833 | €723,434 | +€13,601 | +1.9% |
| Amounts payable within one year | 42/48 | €709,833 | €723,433 | +€13,600 | +1.9% |
| Trade debts | 44 | €597 | €942 | +€345 | +57.9% |
| Suppliers | 440/4 | €597 | €942 | +€345 | +57.9% |
| Taxes, remuneration and social security | 45 | €42,869 | €57,476 | +€14,606 | +34.1% |
| Taxes | 450/3 | €36,596 | €57,476 | +€20,880 | +57.1% |
| Remuneration and social security | 454/9 | €6,274 | €0 | -€6,274 | -100.0% |
| Other amounts payable | 47/48 | €666,367 | €665,016 | -€1,351 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €342 | +€207 | +153.6% |
| Other operating charges | 640/8 | €29 | €1,025 | +€996 | +3422.6% |
| Gross operating margin | 9900 | €104,246 | €78,045 | -€26,202 | -25.1% |
| Operating profit (loss) | 9901 | €104,083 | €76,678 | -€27,404 | -26.3% |
| Financial income | 75/76B | €3,661 | €5,700 | +€2,039 | +55.7% |
| Recurring financial income | 75 | €3,661 | €5,700 | +€2,039 | +55.7% |
| Financial charges | 65/66B | €0 | €38 | +€38 | +25520.0% |
| Recurring financial charges | 65 | €0 | €38 | +€38 | +25520.0% |
| Profit (loss) for the period before taxes | 9903 | €107,744 | €82,340 | -€25,404 | -23.6% |
| Income taxes | 67/77 | €29,736 | €22,455 | -€7,281 | -24.5% |
| Profit (loss) for the period | 9904 | €78,008 | €59,884 | -€18,124 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,008 | €59,884 | -€18,124 | -23.2% |
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 10 October 2026 via checked.be.