EVEMAI: 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.
EVEMAI
Largest movements
- Tangible fixed assets -€72,537
down €72,537 (-5.0%), from €1.5m to €1.4m
- Reserves -€79,075
down €79,075 (-60.3%), from €131,217 to €52,142
of which Distributable reserves: -€79,078
- Profit (loss) carried forward +€28,807
no longer reported in 2025 (was -€28,807)
- Other debts -€22,099
down €22,099 (-1.7%), from €1.3m to €1.3m
- Gross operating margin +€65,181
up €65,181 (+479.1%), from €13,604 to €78,785
- Depreciation +€46,855
up €46,855 (+182.4%), from €25,682 to €72,537
- Turnover -€44,200
no longer reported in 2025 (was €44,200)
- Financial charges +€43,294
up €43,294 (+26863.9%), from €161 to €43,455
- Purchases and services -€30,596
no longer reported in 2025 (was €30,596)
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 | €1,454,628 | €1,380,489 | -€74,139 | -5.1% |
| Fixed assets | 21/28 | €1,452,840 | €1,380,303 | -€72,537 | -5.0% |
| Tangible fixed assets | 22/27 | €1,452,840 | €1,380,303 | -€72,537 | -5.0% |
| Land and buildings | 22 | €1,452,840 | €1,380,303 | -€72,537 | -5.0% |
| Current assets | 29/58 | €1,788 | €186 | -€1,602 | -89.6% |
| Amounts receivable within one year | 40/41 | €1,267 | - | -€1,267 | |
| Other amounts receivable | 41 | €1,267 | - | -€1,267 | |
| Cash at bank and in hand | 54/58 | €521 | €186 | -€335 | -64.3% |
| Total equity and liabilities | 10/49 | €1,454,628 | €1,380,489 | -€74,139 | -5.1% |
| Equity | 10/15 | €164,582 | €114,342 | -€50,240 | -30.5% |
| Contributions | 10/11 | €62,172 | €62,200 | +€28 | 0.0% |
| Capital | 10 | - | €62,200 | +€62,200 | |
| Issued capital | 100 | - | €62,200 | +€62,200 | |
| Reserves | 13 | €131,217 | €52,142 | -€79,075 | -60.3% |
| Non-distributable reserves | 130/1 | €6,217 | €6,220 | +€3 | 0.0% |
| Legal reserve | 130 | - | €6,220 | +€6,220 | |
| Reserves not available under the articles | 1311 | €6,217 | - | -€6,217 | |
| Distributable reserves | 133 | €125,000 | €45,922 | -€79,078 | -63.3% |
| Profit (loss) carried forward | 14 | -€28,807 | - | +€28,807 | |
| Amounts payable | 17/49 | €1,290,046 | €1,266,147 | -€23,899 | -1.9% |
| Amounts payable within one year | 42/48 | €1,290,046 | €1,266,100 | -€23,946 | -1.9% |
| Trade debts | 44 | €3,889 | €2,042 | -€1,847 | -47.5% |
| Suppliers | 440/4 | €3,889 | €2,042 | -€1,847 | -47.5% |
| Other amounts payable | 47/48 | €1,286,157 | €1,264,058 | -€22,099 | -1.7% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Turnover | 70 | €44,200 | - | -€44,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,596 | - | -€30,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,682 | €72,537 | +€46,855 | +182.4% |
| Other operating charges | 640/8 | €12,656 | €15,754 | +€3,098 | +24.5% |
| Gross operating margin | 9900 | €13,604 | €78,785 | +€65,181 | +479.1% |
| Operating profit (loss) | 9901 | -€24,735 | -€9,506 | +€15,229 | +61.6% |
| Financial income | 75/76B | - | €2,721 | +€2,721 | |
| Recurring financial income | 75 | - | €2,721 | +€2,721 | |
| Financial charges | 65/66B | €161 | €43,455 | +€43,294 | +26863.9% |
| Recurring financial charges | 65 | €161 | €43,455 | +€43,294 | +26863.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,896 | -€50,240 | -€25,344 | -101.8% |
| Profit (loss) for the period | 9904 | -€24,896 | -€50,240 | -€25,344 | -101.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,896 | -€50,240 | -€25,344 | -101.8% |
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 30 September 2026 via checked.be.