EVELDING: 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.
EVELDING
Largest movements
- Tangible fixed assets -€45,106
down €45,106 (-4.6%), from €974,225 to €929,119
of which Land and buildings: -€44,924
- Cash +€19,637
up €19,637 (+106.4%), from €18,457 to €38,093
mainly Depreciation (+€45,106) and Net result for the year (+€11,077)
- Debts after one year -€39,831
down €39,831 (-5.6%), from €709,290 to €669,459
of which Financial debts: -€39,831
- Profit (loss) carried forward +€11,077
up €11,077 (+3.7%), from -€303,078 to -€292,001
- Taxes -€25,292
down €25,292, from €25,200 to -€93
- Other operating charges -€13,897
down €13,897 (-73.3%), from €18,954 to €5,057
- Depreciation -€11,852
down €11,852 (-20.8%), from €56,958 to €45,106
- Gross operating margin +€5,639
up €5,639 (+6.4%), from €88,306 to €93,945
- Purchases and services -€4,443
down €4,443 (-15.7%), from €28,299 to €23,857
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 | €995,530 | €970,061 | -€25,469 | -2.6% |
| Fixed assets | 21/28 | €975,192 | €930,086 | -€45,106 | -4.6% |
| Tangible fixed assets | 22/27 | €974,225 | €929,119 | -€45,106 | -4.6% |
| Land and buildings | 22 | €972,775 | €927,851 | -€44,924 | -4.6% |
| Other tangible fixed assets | 26 | €1,450 | €1,268 | -€181 | -12.5% |
| Financial fixed assets | 28 | €967 | €967 | = | 0.0% |
| Current assets | 29/58 | €20,338 | €39,975 | +€19,637 | +96.5% |
| Current investments | 50/53 | €1,882 | €1,882 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,457 | €38,093 | +€19,637 | +106.4% |
| Total equity and liabilities | 10/49 | €995,530 | €970,061 | -€25,469 | -2.6% |
| Equity | 10/15 | €124,351 | €135,428 | +€11,077 | +8.9% |
| Contributions | 10/11 | €410,704 | €410,704 | = | 0.0% |
| Reserves | 13 | €16,725 | €16,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,866 | €14,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€303,078 | -€292,001 | +€11,077 | +3.7% |
| Amounts payable | 17/49 | €871,179 | €834,633 | -€36,546 | -4.2% |
| Amounts payable after more than one year | 17 | €709,290 | €669,459 | -€39,831 | -5.6% |
| Financial debts | 170/4 | €289,290 | €249,459 | -€39,831 | -13.8% |
| Other amounts payable | 178/9 | €420,000 | €420,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €161,889 | €163,174 | +€1,285 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €38,847 | €39,831 | +€984 | +2.5% |
| Trade debts | 44 | €2,296 | €2,597 | +€301 | +13.1% |
| Suppliers | 440/4 | €2,296 | €2,597 | +€301 | +13.1% |
| Taxes, remuneration and social security | 45 | €25,093 | €25,093 | = | 0.0% |
| Taxes | 450/3 | €25,093 | €25,093 | = | 0.0% |
| Other amounts payable | 47/48 | €95,653 | €95,653 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Turnover | 70 | €116,605 | €117,801 | +€1,197 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,299 | €23,857 | -€4,443 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,958 | €45,106 | -€11,852 | -20.8% |
| Other operating charges | 640/8 | €18,954 | €5,057 | -€13,897 | -73.3% |
| Gross operating margin | 9900 | €88,306 | €93,945 | +€5,639 | +6.4% |
| Operating profit (loss) | 9901 | €12,394 | €43,782 | +€31,389 | +253.3% |
| Financial income | 75/76B | €392 | €291 | -€101 | -25.7% |
| Recurring financial income | 75 | €392 | €291 | -€101 | -25.7% |
| Financial charges | 65/66B | €32,570 | €33,089 | +€519 | +1.6% |
| Recurring financial charges | 65 | €32,570 | €33,089 | +€519 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,785 | €10,984 | +€30,769 | |
| Income taxes | 67/77 | €25,200 | -€93 | -€25,292 | |
| Profit (loss) for the period | 9904 | -€44,985 | €11,077 | +€56,062 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,985 | €11,077 | +€56,062 |
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 9 October 2026 via checked.be.