EVENSE: 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.
EVENSE
Largest movements
- Receivables within one year +€55,105
up €55,105 (+226%), from €24,417 to €79,522
of which Other amounts receivable: +€61,861
- Cash -€30,320
down €30,320 (-73.4%), from €41,298 to €10,978
mainly Receivables within one year (-€55,105) and Investment in fixed assets (net) (-€9,119)
- Deferred charges and accrued income +€3,480
up €3,480 (+126%), from €2,760 to €6,240
- Tangible fixed assets +€2,349
up €2,349 (+15.5%), from €15,181 to €17,530
of which Furniture and vehicles: +€3,401
- Intangible fixed assets -€2,000
down €2,000 (-59.4%), from €3,365 to €1,365
- Reserves +€32,300
up €32,300 (+60.1%), from €53,730 to €86,030
- Other debts -€8,260
no longer reported in 2025 (was €8,260)
- Tax, wage and social debts +€5,594
up €5,594 (+23.4%), from €23,944 to €29,538
of which Taxes: +€4,947
- Financial charges -€3,257
down €3,257 (-70.0%), from €4,653 to €1,396
- Write-downs +€2,750
new in 2025: €2,750
- Other operating charges -€1,659
down €1,659 (-66.5%), from €2,496 to €837
- Depreciation -€1,610
down €1,610 (-15.5%), from €10,380 to €8,770
- Staff costs -€1,570
down €1,570 (-68.6%), from €2,287 to €717
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 | €101,648 | €130,262 | +€28,614 | +28.2% |
| Fixed assets | 21/28 | €19,663 | €20,012 | +€349 | +1.8% |
| Intangible fixed assets | 21 | €3,365 | €1,365 | -€2,000 | -59.4% |
| Tangible fixed assets | 22/27 | €15,181 | €17,530 | +€2,349 | +15.5% |
| Plant, machinery and equipment | 23 | €3,589 | €2,537 | -€1,052 | -29.3% |
| Furniture and vehicles | 24 | €11,592 | €14,993 | +€3,401 | +29.3% |
| Financial fixed assets | 28 | €1,117 | €1,117 | = | 0.0% |
| Current assets | 29/58 | €81,985 | €110,250 | +€28,265 | +34.5% |
| Amounts receivable within one year | 40/41 | €24,417 | €79,522 | +€55,105 | +226% |
| Trade receivables | 40 | €21,833 | €15,077 | -€6,756 | -30.9% |
| Other amounts receivable | 41 | €2,584 | €64,445 | +€61,861 | +2,394% |
| Current investments | 50/53 | €13,510 | €13,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,298 | €10,978 | -€30,320 | -73.4% |
| Deferred charges and accrued income | 490/1 | €2,760 | €6,240 | +€3,480 | +126% |
| Total equity and liabilities | 10/49 | €101,648 | €130,262 | +€28,614 | +28.2% |
| Equity | 10/15 | €60,095 | €92,399 | +€32,304 | +53.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,730 | €86,030 | +€32,300 | +60.1% |
| Distributable reserves | 133 | €53,730 | €86,030 | +€32,300 | +60.1% |
| Profit (loss) carried forward | 14 | -€12,235 | -€12,231 | +€4 | 0.0% |
| Amounts payable | 17/49 | €41,553 | €37,863 | -€3,690 | -8.9% |
| Amounts payable within one year | 42/48 | €41,553 | €37,863 | -€3,690 | -8.9% |
| Trade debts | 44 | €6,349 | €5,325 | -€1,024 | -16.1% |
| Suppliers | 440/4 | €6,349 | €5,325 | -€1,024 | -16.1% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,944 | €29,538 | +€5,594 | +23.4% |
| Taxes | 450/3 | €21,147 | €26,094 | +€4,947 | +23.4% |
| Remuneration and social security | 454/9 | €2,797 | €3,444 | +€647 | +23.1% |
| Other amounts payable | 47/48 | €8,260 | - | -€8,260 | |
| Remuneration, social security and pensions | 62 | €2,287 | €717 | -€1,570 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,380 | €8,770 | -€1,610 | -15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,750 | +€2,750 | |
| Other operating charges | 640/8 | €2,496 | €837 | -€1,659 | -66.5% |
| Gross operating margin | 9900 | €63,616 | €64,183 | +€567 | +0.9% |
| Operating profit (loss) | 9901 | €48,453 | €51,109 | +€2,656 | +5.5% |
| Financial income | 75/76B | €2,478 | €2,789 | +€311 | +12.6% |
| Recurring financial income | 75 | €2,478 | €2,789 | +€311 | +12.6% |
| Financial charges | 65/66B | €4,653 | €1,396 | -€3,257 | -70.0% |
| Recurring financial charges | 65 | €4,653 | €1,396 | -€3,257 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €46,278 | €52,502 | +€6,224 | +13.4% |
| Income taxes | 67/77 | €19,296 | €20,198 | +€902 | +4.7% |
| Profit (loss) for the period | 9904 | €26,982 | €32,304 | +€5,322 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,982 | €32,304 | +€5,322 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.