EVEKA: 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.
EVEKA
Largest movements
- Cash +€143,333
up €143,333 (+126%), from €113,417 to €256,750
mainly Net result for the year (+€275,326) and Depreciation (+€65,651)
- Receivables within one year -€52,963
down €52,963 (-21.4%), from €247,179 to €194,217
of which Trade receivables: -€54,179
- Tangible fixed assets -€33,008
down €33,008 (-5.6%), from €587,511 to €554,503
of which Land and buildings: -€24,969
- Deferred charges and accrued income -€10,396
down €10,396 (-31.0%), from €33,509 to €23,113
- Reserves +€95,326
up €95,326 (+31.8%), from €300,119 to €395,445
of which Distributable reserves: +€95,326
- Debts after one year -€55,606
down €55,606 (-15.3%), from €362,815 to €307,209
- Gross operating margin -€456,161
down €456,161 (-37.3%), from €1.2m to €767,214
- Taxes -€123,962
down €123,962 (-75.9%), from €163,310 to €39,348
- Staff costs +€28,804
up €28,804 (+8.3%), from €346,880 to €375,684
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 | €984,266 | €1,031,233 | +€46,967 | +4.8% |
| Fixed assets | 21/28 | €590,161 | €557,153 | -€33,008 | -5.6% |
| Tangible fixed assets | 22/27 | €587,511 | €554,503 | -€33,008 | -5.6% |
| Land and buildings | 22 | €467,631 | €442,663 | -€24,969 | -5.3% |
| Plant, machinery and equipment | 23 | €11,073 | €14,004 | +€2,931 | +26.5% |
| Furniture and vehicles | 24 | €108,806 | €97,836 | -€10,971 | -10.1% |
| Financial fixed assets | 28 | €2,650 | €2,650 | = | 0.0% |
| Current assets | 29/58 | €394,105 | €474,080 | +€79,975 | +20.3% |
| Amounts receivable within one year | 40/41 | €247,179 | €194,217 | -€52,963 | -21.4% |
| Trade receivables | 40 | €247,014 | €192,835 | -€54,179 | -21.9% |
| Other amounts receivable | 41 | €165 | €1,381 | +€1,216 | +737% |
| Cash at bank and in hand | 54/58 | €113,417 | €256,750 | +€143,333 | +126% |
| Deferred charges and accrued income | 490/1 | €33,509 | €23,113 | -€10,396 | -31.0% |
| Total equity and liabilities | 10/49 | €984,266 | €1,031,233 | +€46,967 | +4.8% |
| Equity | 10/15 | €318,869 | €414,195 | +€95,326 | +29.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €300,119 | €395,445 | +€95,326 | +31.8% |
| Tax-exempt reserves | 132 | €14,841 | €14,841 | = | 0.0% |
| Distributable reserves | 133 | €285,278 | €380,604 | +€95,326 | +33.4% |
| Amounts payable | 17/49 | €665,397 | €617,037 | -€48,360 | -7.3% |
| Amounts payable after more than one year | 17 | €362,815 | €307,209 | -€55,606 | -15.3% |
| Financial debts | 170/4 | €362,815 | €307,209 | -€55,606 | -15.3% |
| Amounts payable within one year | 42/48 | €302,581 | €309,828 | +€7,247 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €45,006 | €39,411 | -€5,596 | -12.4% |
| Trade debts | 44 | €153,080 | €157,757 | +€4,677 | +3.1% |
| Suppliers | 440/4 | €153,080 | €157,757 | +€4,677 | +3.1% |
| Taxes, remuneration and social security | 45 | €102,907 | €111,072 | +€8,165 | +7.9% |
| Taxes | 450/3 | €62,395 | €67,381 | +€4,986 | +8.0% |
| Remuneration and social security | 454/9 | €40,512 | €43,691 | +€3,179 | +7.8% |
| Other amounts payable | 47/48 | €1,588 | €1,588 | = | 0.0% |
| Non-recurring operating income | 76A | €503,562 | - | -€503,562 | |
| Remuneration, social security and pensions | 62 | €346,880 | €375,684 | +€28,804 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,603 | €65,651 | +€4,047 | +6.6% |
| Other operating charges | 640/8 | €7,462 | €4,014 | -€3,448 | -46.2% |
| Gross operating margin | 9900 | €1,223,374 | €767,214 | -€456,161 | -37.3% |
| Operating profit (loss) | 9901 | €807,430 | €321,866 | -€485,564 | -60.1% |
| Financial income | 75/76B | €23 | €6,549 | +€6,526 | +28,723% |
| Recurring financial income | 75 | €23 | €36 | +€14 | +59.7% |
| Non-recurring financial income | 76B | - | €6,512 | +€6,512 | |
| Financial charges | 65/66B | €17,068 | €13,740 | -€3,328 | -19.5% |
| Recurring financial charges | 65 | €17,068 | €13,740 | -€3,328 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €790,385 | €314,674 | -€475,711 | -60.2% |
| Income taxes | 67/77 | €163,310 | €39,348 | -€123,962 | -75.9% |
| Profit (loss) for the period | 9904 | €627,075 | €275,326 | -€351,748 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €627,075 | €275,326 | -€351,748 | -56.1% |
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 20 October 2026 via checked.be.