EVENFLOW: 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.
EVENFLOW
Largest movements
- Deferred charges and accrued income -€644,728
down €644,728 (-84.3%), from €764,946 to €120,218
- Cash +€475,352
up €475,352 (+94.4%), from €503,797 to €979,148
mainly Deferred charges and accrued income (+€644,728) and Net result for the year (+€211,161)
- Receivables within one year +€313,014
up €313,014 (+24.2%), from €1.3m to €1.6m
of which Trade receivables: +€189,170
- Accrued charges and deferred income -€279,829
down €279,829 (-100.0%), from €279,829 to €0
- Profit (loss) carried forward +€211,161
up €211,161 (+123.0%), from €171,607 to €382,768
- Trade debts +€208,068
up €208,068 (+39.8%), from €522,593 to €730,661
- Other debts +€38,022
up €38,022 (+114.2%), from €33,291 to €71,314
- Advances received -€27,698
down €27,698 (-2.4%), from €1.2m to €1.1m
- Gross operating margin +€289,540
up €289,540 (+33.1%), from €875,646 to €1.2m
- Staff costs +€177,770
up €177,770 (+27.9%), from €636,360 to €814,130
- Financial charges +€42,562
up €42,562 (+2433.8%), from €1,749 to €44,311
- Taxes +€29,718
up €29,718 (+48.5%), from €61,233 to €90,951
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 | €2,598,810 | €2,740,484 | +€141,674 | +5.5% |
| Fixed assets | 21/28 | €36,772 | €34,808 | -€1,964 | -5.3% |
| Tangible fixed assets | 22/27 | €34,747 | €32,783 | -€1,964 | -5.7% |
| Furniture and vehicles | 24 | €12,927 | €14,262 | +€1,335 | +10.3% |
| Other tangible fixed assets | 26 | €21,820 | €18,521 | -€3,299 | -15.1% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €2,562,038 | €2,705,676 | +€143,638 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,293,296 | €1,606,309 | +€313,014 | +24.2% |
| Trade receivables | 40 | €1,293,296 | €1,482,466 | +€189,170 | +14.6% |
| Other amounts receivable | 41 | - | €123,844 | +€123,844 | |
| Cash at bank and in hand | 54/58 | €503,797 | €979,148 | +€475,352 | +94.4% |
| Deferred charges and accrued income | 490/1 | €764,946 | €120,218 | -€644,728 | -84.3% |
| Total equity and liabilities | 10/49 | €2,598,810 | €2,740,484 | +€141,674 | +5.5% |
| Equity | 10/15 | €328,563 | €539,724 | +€211,161 | +64.3% |
| Contributions | 10/11 | €19,269 | €19,269 | = | 0.0% |
| Reserves | 13 | €137,687 | €137,687 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €118,937 | €118,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,607 | €382,768 | +€211,161 | +123.0% |
| Amounts payable | 17/49 | €2,270,248 | €2,200,761 | -€69,487 | -3.1% |
| Amounts payable within one year | 42/48 | €1,990,418 | €2,200,761 | +€210,342 | +10.6% |
| Trade debts | 44 | €522,593 | €730,661 | +€208,068 | +39.8% |
| Suppliers | 440/4 | €522,593 | €730,661 | +€208,068 | +39.8% |
| Advances received on contracts in progress | 46 | €1,171,015 | €1,143,317 | -€27,698 | -2.4% |
| Taxes, remuneration and social security | 45 | €263,519 | €255,469 | -€8,051 | -3.1% |
| Taxes | 450/3 | €101,550 | €117,297 | +€15,747 | +15.5% |
| Remuneration and social security | 454/9 | €161,969 | €138,172 | -€23,797 | -14.7% |
| Other amounts payable | 47/48 | €33,291 | €71,314 | +€38,022 | +114.2% |
| Accrued charges and deferred income | 492/3 | €279,829 | €0 | -€279,829 | -100.0% |
| Non-recurring operating income | 76A | - | €225 | +€225 | |
| Remuneration, social security and pensions | 62 | €636,360 | €814,130 | +€177,770 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,934 | €10,391 | +€2,456 | +31.0% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +157.8% |
| Non-recurring operating charges | 66A | €824 | €82 | -€742 | -90.1% |
| Gross operating margin | 9900 | €875,646 | €1,165,186 | +€289,540 | +33.1% |
| Operating profit (loss) | 9901 | €230,141 | €339,586 | +€109,445 | +47.6% |
| Financial income | 75/76B | €4,448 | €6,837 | +€2,389 | +53.7% |
| Recurring financial income | 75 | €4,448 | €6,837 | +€2,389 | +53.7% |
| Financial charges | 65/66B | €1,749 | €44,311 | +€42,562 | +2433.8% |
| Recurring financial charges | 65 | €1,749 | €44,311 | +€42,562 | +2433.8% |
| Profit (loss) for the period before taxes | 9903 | €232,841 | €302,112 | +€69,272 | +29.8% |
| Income taxes | 67/77 | €61,233 | €90,951 | +€29,718 | +48.5% |
| Profit (loss) for the period | 9904 | €171,607 | €211,161 | +€39,553 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,607 | €211,161 | +€39,553 | +23.0% |
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 11 October 2026 via checked.be.