EVENS: 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.
EVENS
Largest movements
- Receivables within one year -€73,810
down €73,810 (-41.2%), from €179,267 to €105,457
of which Trade receivables: -€90,316
- Cash -€15,380
down €15,380 (-11.3%), from €135,570 to €120,190
mainly Contributions, distributions and other (-€86,156) and Investment in fixed assets (net) (-€10,535)
- Stocks and contracts -€5,105
down €5,105 (-33.2%), from €15,358 to €10,253
- Reserves -€94,790
down €94,790 (-32.1%), from €295,102 to €200,312
of which Distributable reserves: -€94,790
- Trade debts +€7,666
up €7,666 (+8.9%), from €86,532 to €94,198
- Debts after one year -€6,490
down €6,490 (-40.0%), from €16,226 to €9,735
- Gross operating margin -€68,490
down €68,490 (-52.1%), from €131,423 to €62,933
- Taxes -€11,969
down €11,969 (-98.6%), from €12,138 to €169
- Staff costs -€1,633
down €1,633 (-3.0%), from €54,922 to €53,289
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 | €431,201 | €333,191 | -€98,009 | -22.7% |
| Fixed assets | 21/28 | €96,142 | €92,701 | -€3,441 | -3.6% |
| Tangible fixed assets | 22/27 | €96,142 | €92,701 | -€3,441 | -3.6% |
| Land and buildings | 22 | €67,941 | €74,845 | +€6,904 | +10.2% |
| Plant, machinery and equipment | 23 | €1,059 | €401 | -€658 | -62.1% |
| Furniture and vehicles | 24 | €27,142 | €17,455 | -€9,687 | -35.7% |
| Current assets | 29/58 | €335,059 | €240,490 | -€94,568 | -28.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €15,358 | €10,253 | -€5,105 | -33.2% |
| Stocks | 30/36 | €15,358 | €10,253 | -€5,105 | -33.2% |
| Amounts receivable within one year | 40/41 | €179,267 | €105,457 | -€73,810 | -41.2% |
| Trade receivables | 40 | €143,443 | €53,127 | -€90,316 | -63.0% |
| Other amounts receivable | 41 | €35,824 | €52,330 | +€16,507 | +46.1% |
| Cash at bank and in hand | 54/58 | €135,570 | €120,190 | -€15,380 | -11.3% |
| Deferred charges and accrued income | 490/1 | €4,864 | €4,590 | -€274 | -5.6% |
| Total equity and liabilities | 10/49 | €431,201 | €333,191 | -€98,009 | -22.7% |
| Equity | 10/15 | €313,702 | €218,912 | -€94,790 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,102 | €200,312 | -€94,790 | -32.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €295,102 | €200,312 | -€94,790 | -32.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,499 | €114,279 | -€3,219 | -2.7% |
| Amounts payable after more than one year | 17 | €16,226 | €9,735 | -€6,490 | -40.0% |
| Financial debts | 170/4 | €16,226 | €9,735 | -€6,490 | -40.0% |
| Amounts payable within one year | 42/48 | €101,098 | €104,409 | +€3,311 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €11,154 | €9,225 | -€1,930 | -17.3% |
| Financial debts | 43 | €2,444 | €0 | -€2,444 | -100.0% |
| Credit institutions | 430/8 | €2,444 | €0 | -€2,444 | -100.0% |
| Trade debts | 44 | €86,532 | €94,198 | +€7,666 | +8.9% |
| Suppliers | 440/4 | €86,532 | €94,198 | +€7,666 | +8.9% |
| Taxes, remuneration and social security | 45 | €968 | €938 | -€30 | -3.1% |
| Taxes | 450/3 | - | €48 | +€48 | |
| Remuneration and social security | 454/9 | €968 | €890 | -€78 | -8.1% |
| Other amounts payable | 47/48 | - | €49 | +€49 | |
| Accrued charges and deferred income | 492/3 | €175 | €135 | -€40 | -22.9% |
| Remuneration, social security and pensions | 62 | €54,922 | €53,289 | -€1,633 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,753 | €13,976 | -€777 | -5.3% |
| Other operating charges | 640/8 | €2,036 | €3,001 | +€965 | +47.4% |
| Gross operating margin | 9900 | €131,423 | €62,933 | -€68,490 | -52.1% |
| Operating profit (loss) | 9901 | €59,711 | -€7,333 | -€67,045 | |
| Financial income | 75/76B | €259 | €66 | -€194 | -74.7% |
| Recurring financial income | 75 | €259 | €66 | -€194 | -74.7% |
| Financial charges | 65/66B | €1,048 | €1,197 | +€150 | +14.3% |
| Recurring financial charges | 65 | €1,048 | €1,197 | +€150 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €58,923 | -€8,465 | -€67,388 | |
| Income taxes | 67/77 | €12,138 | €169 | -€11,969 | -98.6% |
| Profit (loss) for the period | 9904 | €46,785 | -€8,634 | -€55,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,785 | -€8,634 | -€55,419 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.