EVELYNE DIFFUSION: 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.
EVELYNE DIFFUSION
Largest movements
- Current investments -€78,038
down €78,038 (-37.8%), from €206,196 to €128,158
- Tangible fixed assets -€20,548
down €20,548 (-1.7%), from €1.2m to €1.2m
of which Furniture and vehicles: -€12,842
- Debts after one year -€123,825
down €123,825 (-10.0%), from €1.2m to €1.1m
- Tax, wage and social debts +€46,878
up €46,878 (+271%), from €17,272 to €64,150
- Financial charges -€14,748
down €14,748 (-21.8%), from €67,680 to €52,932
of which Financial charges: -€14,747
- Financial income -€7,654
down €7,654 (-43.9%), from €17,432 to €9,777
of which Financial income: -€7,655
- Gross operating margin +€4,579
up €4,579 (+5.2%), from €87,861 to €92,440
- Other operating charges -€3,300
down €3,300 (-40.0%), from €8,251 to €4,951
- Depreciation +€2,043
up €2,043 (+3.1%), from €65,496 to €67,539
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,446,708 | €1,342,252 | -€104,456 | -7.2% |
| Fixed assets | 21/28 | €1,228,536 | €1,207,988 | -€20,548 | -1.7% |
| Tangible fixed assets | 22/27 | €1,228,536 | €1,207,988 | -€20,548 | -1.7% |
| Land and buildings | 22 | €1,188,392 | €1,180,686 | -€7,706 | -0.6% |
| Furniture and vehicles | 24 | €40,144 | €27,302 | -€12,842 | -32.0% |
| Current assets | 29/58 | €218,172 | €134,264 | -€83,908 | -38.5% |
| Amounts receivable after more than one year | 29 | €2,402 | - | -€2,402 | |
| Other amounts receivable | 291 | €2,402 | - | -€2,402 | |
| Stocks and contracts in progress | 3 | €1,800 | €1,800 | = | 0.0% |
| Stocks | 30/36 | €1,800 | €1,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,774 | €4,306 | -€3,468 | -44.6% |
| Trade receivables | 40 | €7,774 | €4,051 | -€3,723 | -47.9% |
| Other amounts receivable | 41 | - | €255 | +€255 | |
| Current investments | 50/53 | €206,196 | €128,158 | -€78,038 | -37.8% |
| Total equity and liabilities | 10/49 | €1,446,708 | €1,342,252 | -€104,456 | -7.2% |
| Equity | 10/15 | €55,138 | €35,137 | -€20,001 | -36.3% |
| Contributions | 10/11 | €10,395 | €10,395 | = | 0.0% |
| Reserves | 13 | €257,949 | €247,924 | -€10,025 | -3.9% |
| Non-distributable reserves | 130/1 | €29,743 | €29,743 | = | 0.0% |
| Other | 1319 | €29,743 | €29,743 | = | 0.0% |
| Tax-exempt reserves | 132 | €228,206 | €218,181 | -€10,025 | -4.4% |
| Profit (loss) carried forward | 14 | -€213,207 | -€223,183 | -€9,977 | -4.7% |
| Provisions and deferred taxes | 16 | €76,035 | €72,660 | -€3,375 | -4.4% |
| Deferred taxes | 168 | €76,035 | €72,660 | -€3,375 | -4.4% |
| Amounts payable | 17/49 | €1,315,535 | €1,234,455 | -€81,080 | -6.2% |
| Amounts payable after more than one year | 17 | €1,236,813 | €1,112,988 | -€123,825 | -10.0% |
| Financial debts | 170/4 | €1,236,813 | €1,112,988 | -€123,825 | -10.0% |
| Amounts payable within one year | 42/48 | €78,722 | €120,834 | +€42,112 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €55,373 | €56,362 | +€989 | +1.8% |
| Trade debts | 44 | €6,077 | €322 | -€5,755 | -94.7% |
| Suppliers | 440/4 | €6,077 | €322 | -€5,755 | -94.7% |
| Taxes, remuneration and social security | 45 | €17,272 | €64,150 | +€46,878 | +271% |
| Taxes | 450/3 | €17,272 | €64,150 | +€46,878 | +271% |
| Accrued charges and deferred income | 492/3 | - | €633 | +€633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,496 | €67,539 | +€2,043 | +3.1% |
| Other operating charges | 640/8 | €8,251 | €4,951 | -€3,300 | -40.0% |
| Gross operating margin | 9900 | €87,861 | €92,440 | +€4,579 | +5.2% |
| Operating profit (loss) | 9901 | €14,114 | €19,950 | +€5,836 | +41.3% |
| Financial income | 75/76B | €17,432 | €9,777 | -€7,654 | -43.9% |
| Recurring financial income | 75 | €17,432 | €9,776 | -€7,655 | -43.9% |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €67,680 | €52,932 | -€14,748 | -21.8% |
| Recurring financial charges | 65 | €67,679 | €52,932 | -€14,747 | -21.8% |
| Non-recurring financial charges | 66B | €1 | €0 | -€1 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,134 | -€23,205 | +€12,929 | +35.8% |
| Transfer from deferred taxes | 780 | €3,375 | €3,375 | = | 0.0% |
| Income taxes | 67/77 | €168 | €171 | +€4 | +2.1% |
| Profit (loss) for the period | 9904 | -€32,927 | -€20,001 | +€12,926 | +39.3% |
| Transfer from tax-exempt reserves | 789 | €10,025 | €10,025 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,903 | -€9,977 | +€12,926 | +56.4% |
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.