EVH CM: 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.
EVH CM
Largest movements
- Cash +€73,940
up €73,940 (+136.0%), from €54,384 to €128,324
mainly Net result for the year (+€95,294) and Advances received (+€27,351)
- Financial fixed assets +€50,000
new in 2025: €50,000
- Receivables within one year -€12,194
down €12,194 (-97.7%), from €12,487 to €293
- Tangible fixed assets -€9,977
down €9,977 (-33.4%), from €29,834 to €19,857
- Profit (loss) carried forward +€95,294
up €95,294 (+157.0%), from €60,700 to €155,995
- Advances received +€27,351
new in 2025: €27,351
- Tax, wage and social debts -€19,901
down €19,901 (-68.2%), from €29,175 to €9,274
- Gross operating margin +€53,198
up €53,198 (+65.7%), from €80,912 to €134,110
- Taxes +€11,108
up €11,108 (+70.9%), from €15,658 to €26,766
- Depreciation +€7,322
up €7,322 (+164.4%), from €4,455 to €11,777
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 | €97,554 | €199,143 | +€101,588 | +104.1% |
| Fixed assets | 21/28 | €29,834 | €69,857 | +€40,023 | +134.2% |
| Tangible fixed assets | 22/27 | €29,834 | €19,857 | -€9,977 | -33.4% |
| Furniture and vehicles | 24 | €29,834 | €19,857 | -€9,977 | -33.4% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €67,721 | €129,286 | +€61,565 | +90.9% |
| Amounts receivable within one year | 40/41 | €12,487 | €293 | -€12,194 | -97.7% |
| Trade receivables | 40 | €12,487 | €293 | -€12,194 | -97.7% |
| Cash at bank and in hand | 54/58 | €54,384 | €128,324 | +€73,940 | +136.0% |
| Deferred charges and accrued income | 490/1 | €849 | €668 | -€181 | -21.3% |
| Total equity and liabilities | 10/49 | €97,554 | €199,143 | +€101,588 | +104.1% |
| Equity | 10/15 | €60,701 | €155,996 | +€95,294 | +157.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,700 | €155,995 | +€95,294 | +157.0% |
| Amounts payable | 17/49 | €36,853 | €43,147 | +€6,294 | +17.1% |
| Amounts payable within one year | 42/48 | €36,853 | €41,547 | +€4,694 | +12.7% |
| Trade debts | 44 | €1,000 | €22 | -€978 | -97.8% |
| Suppliers | 440/4 | €1,000 | €22 | -€978 | -97.8% |
| Advances received on contracts in progress | 46 | - | €27,351 | +€27,351 | |
| Taxes, remuneration and social security | 45 | €29,175 | €9,274 | -€19,901 | -68.2% |
| Taxes | 450/3 | €29,175 | €9,274 | -€19,901 | -68.2% |
| Other amounts payable | 47/48 | €6,678 | €4,899 | -€1,778 | -26.6% |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,455 | €11,777 | +€7,322 | +164.4% |
| Other operating charges | 640/8 | €146 | €73 | -€73 | -49.9% |
| Gross operating margin | 9900 | €80,912 | €134,110 | +€53,198 | +65.7% |
| Operating profit (loss) | 9901 | €76,311 | €122,261 | +€45,949 | +60.2% |
| Financial income | 75/76B | €70 | €22 | -€48 | -68.6% |
| Recurring financial income | 75 | €70 | €22 | -€48 | -68.6% |
| Financial charges | 65/66B | €23 | €222 | +€199 | +847.9% |
| Recurring financial charges | 65 | €23 | €222 | +€199 | +847.9% |
| Profit (loss) for the period before taxes | 9903 | €76,358 | €122,060 | +€45,702 | +59.9% |
| Income taxes | 67/77 | €15,658 | €26,766 | +€11,108 | +70.9% |
| Profit (loss) for the period | 9904 | €60,700 | €95,294 | +€34,594 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,700 | €95,294 | +€34,594 | +57.0% |
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 8 October 2026 via checked.be.