EVELAND: 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.
EVELAND
Largest movements
- Deferred charges and accrued income -€6,848
down €6,848 (-37.3%), from €18,348 to €11,500
- Receivables within one year +€6,144
up €6,144 (+7.9%), from €77,965 to €84,109
of which Trade receivables: +€14,345
- Tangible fixed assets +€2,715
up €2,715 (+26.0%), from €10,453 to €13,167
of which Furniture and vehicles: +€3,949
- Tax, wage and social debts -€9,321
down €9,321 (-26.7%), from €34,912 to €25,592
- Reserves +€7,100
up €7,100 (+7.4%), from €96,045 to €103,145
of which Distributable reserves: +€7,100
- Current portion of long-term debt +€3,370
new in 2025: €3,370
- Gross operating margin -€9,645
down €9,645 (-30.4%), from €31,772 to €22,127
- Taxes -€3,825
down €3,825 (-43.0%), from €8,904 to €5,079
- Depreciation +€3,380
up €3,380 (+98.1%), from €3,446 to €6,827
- Financial charges -€1,492
down €1,492 (-36.2%), from €4,125 to €2,634
- Other operating charges -€631
down €631 (-57.4%), from €1,098 to €468
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 | €199,766 | €201,777 | +€2,011 | +1.0% |
| Fixed assets | 21/28 | €10,453 | €13,167 | +€2,715 | +26.0% |
| Tangible fixed assets | 22/27 | €10,453 | €13,167 | +€2,715 | +26.0% |
| Plant, machinery and equipment | 23 | €3,300 | €2,566 | -€734 | -22.2% |
| Furniture and vehicles | 24 | €4,489 | €8,437 | +€3,949 | +88.0% |
| Other tangible fixed assets | 26 | €2,664 | €2,164 | -€500 | -18.8% |
| Current assets | 29/58 | €189,313 | €188,609 | -€704 | -0.4% |
| Amounts receivable after more than one year | 29 | €93,000 | €93,000 | = | 0.0% |
| Other amounts receivable | 291 | €93,000 | €93,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,965 | €84,109 | +€6,144 | +7.9% |
| Trade receivables | 40 | €10,058 | €24,403 | +€14,345 | +143% |
| Other amounts receivable | 41 | €67,907 | €59,706 | -€8,201 | -12.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €18,348 | €11,500 | -€6,848 | -37.3% |
| Total equity and liabilities | 10/49 | €199,766 | €201,777 | +€2,011 | +1.0% |
| Equity | 10/15 | €138,307 | €145,427 | +€7,120 | +5.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €96,045 | €103,145 | +€7,100 | +7.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €94,190 | €101,290 | +€7,100 | +7.5% |
| Profit (loss) carried forward | 14 | €23,712 | €23,732 | +€20 | +0.1% |
| Amounts payable | 17/49 | €61,459 | €56,349 | -€5,109 | -8.3% |
| Amounts payable within one year | 42/48 | €61,459 | €56,349 | -€5,109 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,370 | +€3,370 | |
| Financial debts | 43 | €6,228 | €6,655 | +€427 | +6.9% |
| Credit institutions | 430/8 | €6,228 | €6,655 | +€427 | +6.9% |
| Trade debts | 44 | €20,318 | €20,733 | +€415 | +2.0% |
| Suppliers | 440/4 | €20,318 | €20,733 | +€415 | +2.0% |
| Taxes, remuneration and social security | 45 | €34,912 | €25,592 | -€9,321 | -26.7% |
| Taxes | 450/3 | €34,912 | €25,592 | -€9,321 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,446 | €6,827 | +€3,380 | +98.1% |
| Other operating charges | 640/8 | €1,098 | €468 | -€631 | -57.4% |
| Gross operating margin | 9900 | €31,772 | €22,127 | -€9,645 | -30.4% |
| Operating profit (loss) | 9901 | €27,228 | €14,833 | -€12,395 | -45.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €4,125 | €2,634 | -€1,492 | -36.2% |
| Recurring financial charges | 65 | €4,125 | €2,634 | -€1,492 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €23,103 | €12,199 | -€10,904 | -47.2% |
| Income taxes | 67/77 | €8,904 | €5,079 | -€3,825 | -43.0% |
| Profit (loss) for the period | 9904 | €14,199 | €7,120 | -€7,078 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,199 | €7,120 | -€7,078 | -49.9% |
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 29 October 2026 via checked.be.