EVELIA LEX: 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.
EVELIA LEX
Largest movements
- Tangible fixed assets -€31,040
down €31,040 (-9.1%), from €342,213 to €311,173
of which Land and buildings: -€19,129
- Cash -€15,571
down €15,571 (-32.6%), from €47,801 to €32,230
mainly Contributions, distributions and other (-€48,835) and Debts after one year (-€31,794)
- Debts after one year -€31,794
down €31,794 (-8.8%), from €362,589 to €330,795
- Profit (loss) carried forward -€13,875
down €13,875 (-86.3%), from €16,086 to €2,211
- Trade debts -€6,796
down €6,796 (-99.8%), from €6,807 to €12
- Gross operating margin +€8,100
up €8,100 (+10.4%), from €78,018 to €86,118
- Taxes +€3,959
up €3,959 (+34.9%), from €11,340 to €15,299
- Depreciation -€2,349
down €2,349 (-7.0%), from €33,388 to €31,040
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 | €411,126 | €359,272 | -€51,855 | -12.6% |
| Fixed assets | 21/28 | €342,213 | €311,173 | -€31,040 | -9.1% |
| Tangible fixed assets | 22/27 | €342,213 | €311,173 | -€31,040 | -9.1% |
| Land and buildings | 22 | €287,066 | €267,937 | -€19,129 | -6.7% |
| Furniture and vehicles | 24 | €55,147 | €43,236 | -€11,911 | -21.6% |
| Current assets | 29/58 | €68,913 | €48,098 | -€20,815 | -30.2% |
| Amounts receivable within one year | 40/41 | €19,192 | €15,447 | -€3,745 | -19.5% |
| Trade receivables | 40 | €13,966 | €10,221 | -€3,745 | -26.8% |
| Other amounts receivable | 41 | €5,226 | €5,226 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,801 | €32,230 | -€15,571 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,921 | €422 | -€1,499 | -78.0% |
| Total equity and liabilities | 10/49 | €411,126 | €359,272 | -€51,855 | -12.6% |
| Equity | 10/15 | €34,686 | €20,811 | -€13,875 | -40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,086 | €2,211 | -€13,875 | -86.3% |
| Amounts payable | 17/49 | €376,440 | €338,461 | -€37,980 | -10.1% |
| Amounts payable after more than one year | 17 | €362,589 | €330,795 | -€31,794 | -8.8% |
| Financial debts | 170/4 | €362,589 | €330,795 | -€31,794 | -8.8% |
| Amounts payable within one year | 42/48 | €13,399 | €7,191 | -€6,208 | -46.3% |
| Trade debts | 44 | €6,807 | €12 | -€6,796 | -99.8% |
| Suppliers | 440/4 | €6,807 | €12 | -€6,796 | -99.8% |
| Taxes, remuneration and social security | 45 | €1,770 | €3,863 | +€2,093 | +118% |
| Taxes | 450/3 | €1,770 | €3,863 | +€2,093 | +118% |
| Other amounts payable | 47/48 | €4,821 | €3,316 | -€1,505 | -31.2% |
| Accrued charges and deferred income | 492/3 | €453 | €475 | +€22 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,388 | €31,040 | -€2,349 | -7.0% |
| Other operating charges | 640/8 | €4,409 | €5,028 | +€619 | +14.0% |
| Gross operating margin | 9900 | €78,018 | €86,118 | +€8,100 | +10.4% |
| Operating profit (loss) | 9901 | €40,221 | €50,050 | +€9,829 | +24.4% |
| Financial income | 75/76B | €222 | €305 | +€83 | +37.4% |
| Recurring financial income | 75 | €222 | €305 | +€83 | +37.4% |
| Financial charges | 65/66B | €105 | €95 | -€10 | -9.3% |
| Recurring financial charges | 65 | €105 | €95 | -€10 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €40,338 | €50,259 | +€9,922 | +24.6% |
| Income taxes | 67/77 | €11,340 | €15,299 | +€3,959 | +34.9% |
| Profit (loss) for the period | 9904 | €28,997 | €34,960 | +€5,963 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,997 | €34,960 | +€5,963 | +20.6% |
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 27 October 2026 via checked.be.