EVENUS: 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.
EVENUS
Largest movements
- Receivables within one year -€41,730
down €41,730 (-76.8%), from €54,350 to €12,620
of which Other amounts receivable: -€41,555
- Cash +€7,676
up €7,676 (+75.2%), from €10,203 to €17,879
mainly Net result for the year (+€46,243) and Receivables within one year (+€41,730)
- Profit (loss) carried forward -€50,627
no longer reported in 2025 (was €50,627)
- Tax, wage and social debts +€9,342
up €9,342 (+97.6%), from €9,576 to €18,918
of which Taxes: +€7,045
- Other debts +€6,264
new in 2025: €6,264
- Trade debts +€682
up €682 (+220.0%), from €310 to €992
- Staff costs +€15,057
up €15,057 (+293.8%), from €5,125 to €20,182
- Gross operating margin +€9,782
up €9,782 (+13.8%), from €70,766 to €80,548
- Taxes -€1,553
down €1,553 (-11.3%), from €13,718 to €12,165
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 | €65,513 | €31,174 | -€34,339 | -52.4% |
| Fixed assets | 21/28 | €630 | €2 | -€628 | -99.7% |
| Tangible fixed assets | 22/27 | €630 | €2 | -€628 | -99.7% |
| Furniture and vehicles | 24 | €630 | €2 | -€628 | -99.7% |
| Current assets | 29/58 | €64,883 | €31,172 | -€33,711 | -52.0% |
| Amounts receivable within one year | 40/41 | €54,350 | €12,620 | -€41,730 | -76.8% |
| Trade receivables | 40 | €12,795 | €12,620 | -€175 | -1.4% |
| Other amounts receivable | 41 | €41,555 | - | -€41,555 | |
| Cash at bank and in hand | 54/58 | €10,203 | €17,879 | +€7,676 | +75.2% |
| Deferred charges and accrued income | 490/1 | €330 | €673 | +€343 | +103.9% |
| Total equity and liabilities | 10/49 | €65,513 | €31,174 | -€34,339 | -52.4% |
| Equity | 10/15 | €55,627 | €5,000 | -€50,627 | -91.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,627 | - | -€50,627 | |
| Amounts payable | 17/49 | €9,886 | €26,174 | +€16,288 | +164.8% |
| Amounts payable within one year | 42/48 | €9,886 | €26,174 | +€16,288 | +164.8% |
| Trade debts | 44 | €310 | €992 | +€682 | +220.0% |
| Suppliers | 440/4 | €310 | €992 | +€682 | +220.0% |
| Taxes, remuneration and social security | 45 | €9,576 | €18,918 | +€9,342 | +97.6% |
| Taxes | 450/3 | €8,862 | €15,907 | +€7,045 | +79.5% |
| Remuneration and social security | 454/9 | €714 | €3,011 | +€2,297 | +321.7% |
| Other amounts payable | 47/48 | - | €6,264 | +€6,264 | |
| Remuneration, social security and pensions | 62 | €5,125 | €20,182 | +€15,057 | +293.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €628 | -€247 | -28.2% |
| Other operating charges | 640/8 | €382 | €1,163 | +€781 | +204.5% |
| Gross operating margin | 9900 | €70,766 | €80,548 | +€9,782 | +13.8% |
| Operating profit (loss) | 9901 | €64,384 | €58,575 | -€5,809 | -9.0% |
| Financial income | 75/76B | €107 | - | -€107 | |
| Recurring financial income | 75 | €107 | - | -€107 | |
| Non-recurring financial income | 76B | €107 | - | -€107 | |
| Financial charges | 65/66B | €146 | €167 | +€21 | +14.4% |
| Recurring financial charges | 65 | €146 | €167 | +€21 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €64,345 | €58,408 | -€5,937 | -9.2% |
| Income taxes | 67/77 | €13,718 | €12,165 | -€1,553 | -11.3% |
| Profit (loss) for the period | 9904 | €50,627 | €46,243 | -€4,384 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,627 | €46,243 | -€4,384 | -8.7% |
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 3 October 2026 via checked.be.