Evelex: 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.
Evelex
Largest movements
- Cash +€38,017
up €38,017 (+118.7%), from €32,019 to €70,036
mainly Net result for the year (+€57,703) and Receivables within one year (+€18,714)
- Receivables within one year -€18,714
down €18,714 (-48.4%), from €38,641 to €19,927
of which Trade receivables: -€9,974
- Tax, wage and social debts +€14,001
up €14,001 (+172.3%), from €8,128 to €22,129
- Trade debts +€5,560
up €5,560 (+6028.7%), from €92 to €5,652
- Gross operating margin +€14,022
up €14,022 (+19.8%), from €70,671 to €84,693
- Taxes +€3,916
up €3,916 (+22.1%), from €17,736 to €21,652
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 | €86,926 | €106,480 | +€19,554 | +22.5% |
| Fixed assets | 21/28 | €14,974 | €14,316 | -€659 | -4.4% |
| Tangible fixed assets | 22/27 | €14,974 | €14,316 | -€659 | -4.4% |
| Plant, machinery and equipment | 23 | - | €1,795 | +€1,795 | |
| Furniture and vehicles | 24 | €778 | €1,115 | +€336 | +43.2% |
| Other tangible fixed assets | 26 | €14,196 | €11,406 | -€2,790 | -19.7% |
| Current assets | 29/58 | €71,952 | €92,165 | +€20,213 | +28.1% |
| Amounts receivable within one year | 40/41 | €38,641 | €19,927 | -€18,714 | -48.4% |
| Trade receivables | 40 | €26,436 | €16,462 | -€9,974 | -37.7% |
| Other amounts receivable | 41 | €12,205 | €3,465 | -€8,740 | -71.6% |
| Cash at bank and in hand | 54/58 | €32,019 | €70,036 | +€38,017 | +118.7% |
| Deferred charges and accrued income | 490/1 | €1,292 | €2,202 | +€909 | +70.4% |
| Total equity and liabilities | 10/49 | €86,926 | €106,480 | +€19,554 | +22.5% |
| Equity | 10/15 | €77,140 | €77,132 | -€8 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €829 | €829 | = | 0.0% |
| Distributable reserves | 133 | €829 | €829 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,711 | €57,703 | -€8 | 0.0% |
| Amounts payable | 17/49 | €9,786 | €29,348 | +€19,562 | +199.9% |
| Amounts payable within one year | 42/48 | €8,220 | €27,781 | +€19,561 | +238.0% |
| Trade debts | 44 | €92 | €5,652 | +€5,560 | +6028.7% |
| Suppliers | 440/4 | €92 | €5,652 | +€5,560 | +6028.7% |
| Taxes, remuneration and social security | 45 | €8,128 | €22,129 | +€14,001 | +172.3% |
| Taxes | 450/3 | €8,128 | €22,129 | +€14,001 | +172.3% |
| Accrued charges and deferred income | 492/3 | €1,566 | €1,567 | +€1 | +0.1% |
| Non-recurring operating income | 76A | €1,419 | €7,904 | +€6,485 | +457.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,046 | €4,006 | -€40 | -1.0% |
| Other operating charges | 640/8 | €1,485 | €1,258 | -€227 | -15.3% |
| Gross operating margin | 9900 | €70,671 | €84,693 | +€14,022 | +19.8% |
| Operating profit (loss) | 9901 | €65,140 | €79,429 | +€14,289 | +21.9% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €226 | €122 | -€104 | -45.9% |
| Recurring financial charges | 65 | €226 | €122 | -€104 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €64,914 | €79,355 | +€14,441 | +22.2% |
| Income taxes | 67/77 | €17,736 | €21,652 | +€3,916 | +22.1% |
| Profit (loss) for the period | 9904 | €47,178 | €57,703 | +€10,525 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,178 | €57,703 | +€10,525 | +22.3% |
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.