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EVEDS: 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.

What changed

EVEDS

BE 0809.045.722
NACE 86.940, Nursing and midwifery
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€14,368
2023 · €2,534+€11,834
Equity
€373,205
2023 · €358,837+€14,368
Cash
€144,494
2023 · €161,410-€16,916
Balance sheet total
€397,808
2023 · €412,824-€15,016

Largest movements

2023 to 2024
Assets
  • Cash -€16,916

    down €16,916 (-10.5%), from €161,410 to €144,494

    mainly Other debts (-€16,478) and Investment in fixed assets (net) (-€12,500)

Equity and liabilities
  • Other debts -€16,478

    down €16,478 (-84.9%), from €19,398 to €2,920

  • Reserves +€14,368

    up €14,368 (+4.1%), from €351,379 to €365,747

  • Debts after one year -€10,179

    down €10,179 (-66.4%), from €15,338 to €5,159

Income statement
  • Turnover +€16,201

    up €16,201 (+46.1%), from €35,122 to €51,323

  • Gross operating margin +€15,566

    up €15,566 (+114.5%), from €13,594 to €29,160

  • Taxes +€5,305

    up €5,305 (+290.6%), from €1,826 to €7,130

  • Purchases and services -€1,422

    down €1,422 (-5.6%), from €25,417 to €23,995

  • Financial charges -€912

    down €912 (-35.1%), from €2,600 to €1,688

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €2,534
Gross operating margin +€15,566
Depreciation +€123
Other operating charges -€326
Financial income +€864
Financial charges +€912
Taxes -€5,305
Result 2024 €14,368

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€5,582
Investment -€12,500
Financing -€9,998
Cash 2023 €161,410
Net result for the year +€14,368
Depreciation +€10,778
Receivables within one year -€316
Deferred charges and accrued income +€138
Trade debts -€2,168
Tax, wage and social debts -€222
Other debts -€16,478
Accrued charges and deferred income -€518
Investment in fixed assets (net) -€12,500
Debts after one year -€10,179
Current portion of long-term debt +€181
Cash 2024 €144,494
Every line side by side 44 lines
Line Code 2023 2024 Change %
Total assets 20/58 €412,824 €397,808 -€15,016 -3.6%
Fixed assets 21/28 €37,451 €39,173 +€1,722 +4.6%
Tangible fixed assets 22/27 €37,451 €39,173 +€1,722 +4.6%
Land and buildings 22 - €12,449 +€12,449
Furniture and vehicles 24 €37,451 €26,725 -€10,727 -28.6%
Current assets 29/58 €375,372 €358,635 -€16,738 -4.5%
Amounts receivable after more than one year 29 €200,000 €200,000 = 0.0%
Other amounts receivable 291 €200,000 €200,000 = 0.0%
Amounts receivable within one year 40/41 €8,181 €8,497 +€316 +3.9%
Trade receivables 40 €4,777 €1,614 -€3,163 -66.2%
Other amounts receivable 41 €3,404 €6,884 +€3,479 +102.2%
Cash at bank and in hand 54/58 €161,410 €144,494 -€16,916 -10.5%
Deferred charges and accrued income 490/1 €5,781 €5,644 -€138 -2.4%
Total equity and liabilities 10/49 €412,824 €397,808 -€15,016 -3.6%
Equity 10/15 €358,837 €373,205 +€14,368 +4.0%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €351,379 €365,747 +€14,368 +4.1%
Distributable reserves 133 €351,379 €365,747 +€14,368 +4.1%
Profit (loss) carried forward 14 €1,258 €1,258 = 0.0%
Amounts payable 17/49 €53,987 €24,603 -€29,384 -54.4%
Amounts payable after more than one year 17 €15,338 €5,159 -€10,179 -66.4%
Financial debts 170/4 €15,338 €5,159 -€10,179 -66.4%
Amounts payable within one year 42/48 €37,571 €18,885 -€18,686 -49.7%
Current portion of amounts payable after more than one year 42 €9,998 €10,179 +€181 +1.8%
Trade debts 44 €7,713 €5,545 -€2,168 -28.1%
Suppliers 440/4 €7,713 €5,545 -€2,168 -28.1%
Taxes, remuneration and social security 45 €462 €240 -€222 -48.1%
Taxes 450/3 €462 €240 -€222 -48.1%
Other amounts payable 47/48 €19,398 €2,920 -€16,478 -84.9%
Accrued charges and deferred income 492/3 €1,078 €560 -€518 -48.1%
Turnover 70 €35,122 €51,323 +€16,201 +46.1%
Goods, raw materials, services and sundry goods 60/61 €25,417 €23,995 -€1,422 -5.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,901 €10,778 -€123 -1.1%
Other operating charges 640/8 €499 €826 +€326 +65.3%
Gross operating margin 9900 €13,594 €29,160 +€15,566 +114.5%
Operating profit (loss) 9901 €2,194 €17,557 +€15,363 +700.3%
Financial income 75/76B €4,765 €5,629 +€864 +18.1%
Recurring financial income 75 €4,765 €5,629 +€864 +18.1%
Financial charges 65/66B €2,600 €1,688 -€912 -35.1%
Recurring financial charges 65 €2,600 €1,688 -€912 -35.1%
Profit (loss) for the period before taxes 9903 €4,359 €21,498 +€17,139 +393.2%
Income taxes 67/77 €1,826 €7,130 +€5,305 +290.6%
Profit (loss) for the period 9904 €2,534 €14,368 +€11,834 +467.1%
Profit (loss) for the period to be appropriated 9905 €2,534 €14,368 +€11,834 +467.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.