EVEMA: 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.
EVEMA
Largest movements
- Tangible fixed assets -€22,955
down €22,955 (-19.8%), from €115,671 to €92,715
of which Furniture and vehicles: -€19,460
- Stocks and contracts +€9,725
up €9,725 (+55.3%), from €17,589 to €27,314
- Receivables within one year +€7,988
up €7,988 (+171%), from €4,662 to €12,650
of which Other amounts receivable: +€10,335
- Reserves -€173,671
down €173,671 (-95.1%), from €182,552 to €8,880
- Other debts +€125,566
up €125,566 (+67.2%), from €186,720 to €312,286
- Trade debts +€29,723
up €29,723 (+222%), from €13,364 to €43,087
- Tax, wage and social debts +€26,970
up €26,970 (+120%), from €22,402 to €49,372
of which Taxes: +€17,324
- Short-term financial debts -€12,015
down €12,015 (-27.2%), from €44,165 to €32,150
- Staff costs +€46,376
up €46,376 (+30.0%), from €154,734 to €201,110
- Gross operating margin +€23,693
up €23,693 (+4.3%), from €551,574 to €575,268
- Depreciation -€17,504
down €17,504 (-38.5%), from €45,493 to €27,989
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 | €471,909 | €467,053 | -€4,856 | -1.0% |
| Fixed assets | 21/28 | €115,671 | €92,715 | -€22,955 | -19.8% |
| Tangible fixed assets | 22/27 | €115,671 | €92,715 | -€22,955 | -19.8% |
| Plant, machinery and equipment | 23 | €14,167 | €13,138 | -€1,028 | -7.3% |
| Furniture and vehicles | 24 | €80,028 | €60,567 | -€19,460 | -24.3% |
| Other tangible fixed assets | 26 | €21,476 | €19,010 | -€2,467 | -11.5% |
| Current assets | 29/58 | €356,239 | €374,338 | +€18,099 | +5.1% |
| Stocks and contracts in progress | 3 | €17,589 | €27,314 | +€9,725 | +55.3% |
| Stocks | 30/36 | €17,589 | €27,314 | +€9,725 | +55.3% |
| Amounts receivable within one year | 40/41 | €4,662 | €12,650 | +€7,988 | +171% |
| Trade receivables | 40 | €2,800 | €453 | -€2,347 | -83.8% |
| Other amounts receivable | 41 | €1,861 | €12,197 | +€10,335 | +555% |
| Cash at bank and in hand | 54/58 | €329,632 | €330,532 | +€900 | +0.3% |
| Deferred charges and accrued income | 490/1 | €4,356 | €3,842 | -€514 | -11.8% |
| Total equity and liabilities | 10/49 | €471,909 | €467,053 | -€4,856 | -1.0% |
| Equity | 10/15 | €201,152 | €27,480 | -€173,671 | -86.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,552 | €8,880 | -€173,671 | -95.1% |
| Distributable reserves | 133 | €182,552 | €8,880 | -€173,671 | -95.1% |
| Amounts payable | 17/49 | €270,758 | €439,573 | +€168,815 | +62.3% |
| Amounts payable within one year | 42/48 | €266,651 | €436,894 | +€170,244 | +63.8% |
| Financial debts | 43 | €44,165 | €32,150 | -€12,015 | -27.2% |
| Credit institutions | 430/8 | €44,165 | €32,150 | -€12,015 | -27.2% |
| Trade debts | 44 | €13,364 | €43,087 | +€29,723 | +222% |
| Suppliers | 440/4 | €13,364 | €43,087 | +€29,723 | +222% |
| Taxes, remuneration and social security | 45 | €22,402 | €49,372 | +€26,970 | +120% |
| Taxes | 450/3 | €11,033 | €28,357 | +€17,324 | +157% |
| Remuneration and social security | 454/9 | €11,369 | €21,014 | +€9,646 | +84.8% |
| Other amounts payable | 47/48 | €186,720 | €312,286 | +€125,566 | +67.2% |
| Accrued charges and deferred income | 492/3 | €4,107 | €2,679 | -€1,429 | -34.8% |
| Remuneration, social security and pensions | 62 | €154,734 | €201,110 | +€46,376 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,493 | €27,989 | -€17,504 | -38.5% |
| Other operating charges | 640/8 | €2,086 | €2,026 | -€59 | -2.8% |
| Gross operating margin | 9900 | €551,574 | €575,268 | +€23,693 | +4.3% |
| Operating profit (loss) | 9901 | €349,262 | €344,142 | -€5,119 | -1.5% |
| Financial income | 75/76B | €4 | €1 | -€3 | -70.4% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -70.4% |
| Financial charges | 65/66B | €7,253 | €7,416 | +€163 | +2.2% |
| Recurring financial charges | 65 | €7,253 | €7,416 | +€163 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €342,012 | €336,727 | -€5,285 | -1.5% |
| Income taxes | 67/77 | €59,460 | €55,398 | -€4,062 | -6.8% |
| Profit (loss) for the period | 9904 | €282,552 | €281,329 | -€1,223 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €282,552 | €281,329 | -€1,223 | -0.4% |
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 25 October 2026 via checked.be.