EVELEM: 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.
EVELEM
Largest movements
- Cash +€12,126
up €12,126 (+29.2%), from €41,468 to €53,594
mainly Net result for the year (+€18,758) and Receivables within one year (+€3,256)
- Receivables within one year -€3,256
down €3,256 (-69.2%), from €4,707 to €1,451
- Tangible fixed assets +€926
up €926 (+13.0%), from €7,117 to €8,043
of which Plant, machinery and equipment: +€1,642
- Reserves +€51,150
new in 2025: €51,150
- Profit (loss) carried forward -€32,392
down €32,392 (-100.0%), from €32,392 to €0
- Tax, wage and social debts -€5,458
down €5,458 (-45.1%), from €12,094 to €6,636
of which Remuneration and social security: -€6,008
- Other debts -€1,469
down €1,469 (-100.0%), from €1,469 to €0
- Trade debts -€1,362
down €1,362 (-25.0%), from €5,456 to €4,094
- Gross operating margin -€39,974
down €39,974 (-30.6%), from €130,526 to €90,552
- Depreciation -€17,638
down €17,638 (-87.8%), from €20,095 to €2,457
- Taxes -€5,002
down €5,002 (-55.6%), from €9,000 to €3,998
- Other operating charges -€1,831
down €1,831 (-65.2%), from €2,811 to €979
- Staff costs -€1,666
down €1,666 (-2.5%), from €65,887 to €64,221
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 | €57,411 | €67,880 | +€10,469 | +18.2% |
| Fixed assets | 21/28 | €10,597 | €11,523 | +€926 | +8.7% |
| Tangible fixed assets | 22/27 | €7,117 | €8,043 | +€926 | +13.0% |
| Plant, machinery and equipment | 23 | €5,120 | €6,762 | +€1,642 | +32.1% |
| Furniture and vehicles | 24 | €1,997 | €1,281 | -€716 | -35.8% |
| Financial fixed assets | 28 | €3,480 | €3,480 | = | 0.0% |
| Current assets | 29/58 | €46,814 | €56,357 | +€9,543 | +20.4% |
| Amounts receivable within one year | 40/41 | €4,707 | €1,451 | -€3,256 | -69.2% |
| Other amounts receivable | 41 | €4,707 | €1,451 | -€3,256 | -69.2% |
| Cash at bank and in hand | 54/58 | €41,468 | €53,594 | +€12,126 | +29.2% |
| Deferred charges and accrued income | 490/1 | €639 | €1,312 | +€673 | +105.2% |
| Total equity and liabilities | 10/49 | €57,411 | €67,880 | +€10,469 | +18.2% |
| Equity | 10/15 | €38,392 | €57,150 | +€18,758 | +48.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €51,150 | +€51,150 | |
| Distributable reserves | 133 | - | €51,150 | +€51,150 | |
| Profit (loss) carried forward | 14 | €32,392 | €0 | -€32,392 | -100.0% |
| Amounts payable | 17/49 | €19,019 | €10,730 | -€8,290 | -43.6% |
| Amounts payable within one year | 42/48 | €19,019 | €10,730 | -€8,290 | -43.6% |
| Trade debts | 44 | €5,456 | €4,094 | -€1,362 | -25.0% |
| Suppliers | 440/4 | €5,456 | €4,094 | -€1,362 | -25.0% |
| Taxes, remuneration and social security | 45 | €12,094 | €6,636 | -€5,458 | -45.1% |
| Taxes | 450/3 | €1,800 | €2,350 | +€550 | +30.6% |
| Remuneration and social security | 454/9 | €10,294 | €4,285 | -€6,008 | -58.4% |
| Other amounts payable | 47/48 | €1,469 | €0 | -€1,469 | -100.0% |
| Remuneration, social security and pensions | 62 | €65,887 | €64,221 | -€1,666 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,095 | €2,457 | -€17,638 | -87.8% |
| Other operating charges | 640/8 | €2,811 | €979 | -€1,831 | -65.2% |
| Gross operating margin | 9900 | €130,526 | €90,552 | -€39,974 | -30.6% |
| Operating profit (loss) | 9901 | €41,734 | €22,895 | -€18,839 | -45.1% |
| Financial income | 75/76B | €149 | €132 | -€17 | -11.4% |
| Recurring financial income | 75 | €149 | €132 | -€17 | -11.4% |
| Financial charges | 65/66B | €490 | €270 | -€220 | -44.9% |
| Recurring financial charges | 65 | €490 | €270 | -€220 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €41,392 | €22,757 | -€18,636 | -45.0% |
| Income taxes | 67/77 | €9,000 | €3,998 | -€5,002 | -55.6% |
| Profit (loss) for the period | 9904 | €32,392 | €18,758 | -€13,634 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,392 | €18,758 | -€13,634 | -42.1% |
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 4 October 2026 via checked.be.