EVELDA: 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.
EVELDA
Largest movements
- Cash +€127,798
up €127,798 (+77.5%), from €164,823 to €292,621
mainly Other debts (+€300,897) and Receivables within one year (+€28,248)
- Receivables within one year -€28,248
down €28,248 (-93.5%), from €30,225 to €1,977
of which Trade receivables: -€30,225
- Current investments +€24,045
up €24,045 (+1202.2%), from €2,000 to €26,045
- Other debts +€300,897
up €300,897 (+466.7%), from €64,471 to €365,369
- Debts after one year -€190,981
down €190,981 (-33.6%), from €568,125 to €377,144
- Financial income -€224,936
down €224,936 (-100.0%), from €225,000 to €64
- Gross operating margin -€158,801
down €158,801 (-81.5%), from €194,765 to €35,964
- Taxes -€33,991
down €33,991 (-87.5%), from €38,851 to €4,859
- Financial charges -€20,977
down €20,977 (-53.6%), from €39,111 to €18,134
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 | €1,098,691 | €1,221,781 | +€123,090 | +11.2% |
| Formation expenses | 20 | €1,643 | €1,138 | -€505 | -30.7% |
| Fixed assets | 21/28 | €900,000 | €900,000 | = | 0.0% |
| Financial fixed assets | 28 | €900,000 | €900,000 | = | 0.0% |
| Current assets | 29/58 | €197,048 | €320,643 | +€123,595 | +62.7% |
| Amounts receivable within one year | 40/41 | €30,225 | €1,977 | -€28,248 | -93.5% |
| Trade receivables | 40 | €30,225 | €0 | -€30,225 | -100.0% |
| Other amounts receivable | 41 | - | €1,977 | +€1,977 | |
| Current investments | 50/53 | €2,000 | €26,045 | +€24,045 | +1202.2% |
| Cash at bank and in hand | 54/58 | €164,823 | €292,621 | +€127,798 | +77.5% |
| Total equity and liabilities | 10/49 | €1,098,691 | €1,221,781 | +€123,090 | +11.2% |
| Equity | 10/15 | €349,746 | €361,705 | +€11,960 | +3.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €339,746 | €351,705 | +€11,960 | +3.5% |
| Distributable reserves | 133 | €339,746 | €351,705 | +€11,960 | +3.5% |
| Amounts payable | 17/49 | €748,945 | €860,075 | +€111,130 | +14.8% |
| Amounts payable after more than one year | 17 | €568,125 | €377,144 | -€190,981 | -33.6% |
| Financial debts | 170/4 | €568,125 | €377,144 | -€190,981 | -33.6% |
| Amounts payable within one year | 42/48 | €175,405 | €482,931 | +€307,527 | +175.3% |
| Current portion of amounts payable after more than one year | 42 | €60,706 | €63,011 | +€2,305 | +3.8% |
| Trade debts | 44 | €2,971 | €1,048 | -€1,923 | -64.7% |
| Suppliers | 440/4 | €2,971 | €1,048 | -€1,923 | -64.7% |
| Taxes, remuneration and social security | 45 | €47,256 | €53,504 | +€6,248 | +13.2% |
| Taxes | 450/3 | €44,756 | €53,504 | +€8,748 | +19.5% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €64,471 | €365,369 | +€300,897 | +466.7% |
| Accrued charges and deferred income | 492/3 | €5,416 | €0 | -€5,416 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €883 | €505 | -€377 | -42.8% |
| Other operating charges | 640/8 | €1,175 | €570 | -€605 | -51.5% |
| Gross operating margin | 9900 | €194,765 | €35,964 | -€158,801 | -81.5% |
| Operating profit (loss) | 9901 | €192,707 | €34,889 | -€157,818 | -81.9% |
| Financial income | 75/76B | €225,000 | €64 | -€224,936 | -100.0% |
| Recurring financial income | 75 | €225,000 | €64 | -€224,936 | -100.0% |
| Financial charges | 65/66B | €39,111 | €18,134 | -€20,977 | -53.6% |
| Recurring financial charges | 65 | €39,111 | €18,134 | -€20,977 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €378,596 | €16,819 | -€361,778 | -95.6% |
| Income taxes | 67/77 | €38,851 | €4,859 | -€33,991 | -87.5% |
| Profit (loss) for the period | 9904 | €339,746 | €11,960 | -€327,786 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €339,746 | €11,960 | -€327,786 | -96.5% |
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 6 October 2026 via checked.be.