EVEN: 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.
EVEN
Largest movements
- Cash -€2,142
down €2,142 (-82.3%), from €2,602 to €460
mainly Net result for the year (-€5,734) and Trade debts (-€249)
- Tangible fixed assets -€712
down €712 (-23.9%), from €2,984 to €2,271
- Formation expenses -€189
down €189 (-100.0%), from €189 to €0
- Receivables within one year +€170
up €170 (+242.9%), from €70 to €240
- Profit (loss) carried forward -€5,734
down €5,734 (-328.7%), from -€1,745 to -€7,478
- Other debts +€2,549
up €2,549 (+51.5%), from €4,952 to €7,502
- Advances received +€560
new in 2025: €560
- Trade debts -€249
down €249 (-57.0%), from €437 to €188
- Gross operating margin -€3,762
down €3,762 (-2805.8%), from -€134 to -€3,896
- Other operating charges +€896
new in 2025: €896
- Depreciation -€719
down €719 (-44.4%), from €1,620 to €901
- Financial charges +€42
new in 2025: €42
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 | €6,644 | €3,771 | -€2,873 | -43.2% |
| Formation expenses | 20 | €189 | €0 | -€189 | -100.0% |
| Fixed assets | 21/28 | €3,784 | €3,071 | -€712 | -18.8% |
| Tangible fixed assets | 22/27 | €2,984 | €2,271 | -€712 | -23.9% |
| Furniture and vehicles | 24 | €2,984 | €2,271 | -€712 | -23.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €2,672 | €700 | -€1,972 | -73.8% |
| Amounts receivable within one year | 40/41 | €70 | €240 | +€170 | +242.9% |
| Trade receivables | 40 | €70 | €240 | +€170 | +242.9% |
| Cash at bank and in hand | 54/58 | €2,602 | €460 | -€2,142 | -82.3% |
| Total equity and liabilities | 10/49 | €6,644 | €3,771 | -€2,873 | -43.2% |
| Equity | 10/15 | €1,255 | -€4,478 | -€5,734 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,745 | -€7,478 | -€5,734 | -328.7% |
| Amounts payable | 17/49 | €5,389 | €8,249 | +€2,860 | +53.1% |
| Amounts payable within one year | 42/48 | €5,389 | €8,249 | +€2,860 | +53.1% |
| Trade debts | 44 | €437 | €188 | -€249 | -57.0% |
| Suppliers | 440/4 | €437 | €188 | -€249 | -57.0% |
| Advances received on contracts in progress | 46 | - | €560 | +€560 | |
| Other amounts payable | 47/48 | €4,952 | €7,502 | +€2,549 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €901 | -€719 | -44.4% |
| Other operating charges | 640/8 | - | €896 | +€896 | |
| Gross operating margin | 9900 | -€134 | -€3,896 | -€3,762 | -2805.8% |
| Operating profit (loss) | 9901 | -€1,755 | -€5,693 | -€3,939 | -224.5% |
| Financial income | 75/76B | €10 | €2 | -€8 | -82.6% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -82.6% |
| Financial charges | 65/66B | - | €42 | +€42 | |
| Recurring financial charges | 65 | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | -€1,745 | -€5,733 | -€3,989 | -228.6% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€1,745 | -€5,734 | -€3,989 | -228.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,745 | -€5,734 | -€3,989 | -228.7% |
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 6 October 2026 via checked.be.