EVENS: 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.
EVENS
Largest movements
- Cash -€24,217
down €24,217 (-29.7%), from €81,439 to €57,221
mainly Other debts (-€70,000) and Contributions, distributions and other (-€20,677)
- Tangible fixed assets -€17,691
down €17,691 (-9.7%), from €183,095 to €165,405
- Other debts -€70,000
down €70,000 (-69.1%), from €101,356 to €31,356
- Accrued charges and deferred income +€21,530
new in 2025: €21,530
- Reserves +€11,618
up €11,618 (+8.5%), from €137,133 to €148,751
- Tax, wage and social debts -€3,884
down €3,884 (-63.4%), from €6,124 to €2,240
- Gross operating margin +€1,766
up €1,766 (+2.5%), from €71,498 to €73,264
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 | €264,848 | €224,169 | -€40,679 | -15.4% |
| Fixed assets | 21/28 | €183,095 | €165,405 | -€17,691 | -9.7% |
| Tangible fixed assets | 22/27 | €183,095 | €165,405 | -€17,691 | -9.7% |
| Land and buildings | 22 | €183,095 | €165,405 | -€17,691 | -9.7% |
| Current assets | 29/58 | €81,753 | €58,764 | -€22,989 | -28.1% |
| Amounts receivable within one year | 40/41 | - | €4 | +€4 | |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €81,439 | €57,221 | -€24,217 | -29.7% |
| Deferred charges and accrued income | 490/1 | €315 | €1,539 | +€1,224 | +389% |
| Total equity and liabilities | 10/49 | €264,848 | €224,169 | -€40,679 | -15.4% |
| Equity | 10/15 | €157,133 | €168,751 | +€11,618 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €137,133 | €148,751 | +€11,618 | +8.5% |
| Distributable reserves | 133 | €137,133 | €148,751 | +€11,618 | +8.5% |
| Amounts payable | 17/49 | €107,715 | €55,418 | -€52,297 | -48.6% |
| Amounts payable within one year | 42/48 | €107,715 | €33,887 | -€73,828 | -68.5% |
| Trade debts | 44 | €235 | €292 | +€56 | +23.9% |
| Suppliers | 440/4 | €235 | €292 | +€56 | +23.9% |
| Taxes, remuneration and social security | 45 | €6,124 | €2,240 | -€3,884 | -63.4% |
| Taxes | 450/3 | €6,124 | €2,240 | -€3,884 | -63.4% |
| Other amounts payable | 47/48 | €101,356 | €31,356 | -€70,000 | -69.1% |
| Accrued charges and deferred income | 492/3 | - | €21,530 | +€21,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,691 | €17,691 | = | 0.0% |
| Other operating charges | 640/8 | €2,333 | €2,470 | +€137 | +5.9% |
| Gross operating margin | 9900 | €71,498 | €73,264 | +€1,766 | +2.5% |
| Operating profit (loss) | 9901 | €51,475 | €53,104 | +€1,629 | +3.2% |
| Financial charges | 65/66B | €24 | €63 | +€39 | +163% |
| Recurring financial charges | 65 | €24 | €63 | +€39 | +163% |
| Profit (loss) for the period before taxes | 9903 | €51,451 | €53,041 | +€1,590 | +3.1% |
| Income taxes | 67/77 | €20,240 | €20,746 | +€506 | +2.5% |
| Profit (loss) for the period | 9904 | €31,211 | €32,295 | +€1,084 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,211 | €32,295 | +€1,084 | +3.5% |
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 16 October 2026 via checked.be.