EVIANS: 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.
What changed
EVIANS
NACE 86.951, Physiotherapy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€247,480
2024 · €28,466+€219,014
Equity
€992,298
2024 · €1.1m-€83,974
Cash
€15,042
2024 · €46,078-€31,036
Balance sheet total
€3.6m
2024 · €6.1m-€2.5m
Largest movements
Assets
- Tangible fixed assets -€2.4m
down €2.4m (-41.6%), from €5.9m to €3.4m
of which Land and buildings: -€2.1m
Equity and liabilities
- Debts after one year -€1.5m
down €1.5m (-41.1%), from €3.6m to €2.1m
- Short-term financial debts -€837,541
down €837,541 (-100%), from €837,541 to €0
- Revaluation surpluses -€299,948
down €299,948 (-34.8%), from €862,569 to €562,622
- Tax, wage and social debts +€135,182
up €135,182 (+1,103%), from €12,260 to €147,443
of which Taxes: +€135,182
- Profit (loss) carried forward +€126,914
up €126,914, from -€126,914 to €0
Income statement
- Gross operating margin +€284,573
up €284,573 (+71.6%), from €397,552 to €682,124
- Taxes +€144,674
up €144,674 (+193,260%), from €75 to €144,749
- Depreciation -€58,148
down €58,148 (-33.2%), from €175,182 to €117,035
- Financial charges +€26,479
up €26,479 (+18.8%), from €140,944 to €167,422
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.
Result 2024
€28,466
Gross operating margin
+€284,573
Staff costs
-€5,955
Depreciation
+€58,148
Other operating charges
+€3,088
Financial income
-€1,480
Financial charges
-€26,479
Taxes
-€144,674
Deferred taxes and other
+€51,793
Result 2025
€247,480
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€359,031
Investment
+€2.3m
Financing
-€2.7m
Cash 2024
€46,078
From operations (derived)
+€359,031
Net result for the year
+€247,480
Depreciation
+€117,035
Receivables within one year
+€11,289
Deferred charges and accrued income
+€276
Trade debts
-€41,300
Tax, wage and social debts
+€135,182
Other debts
-€110,932
Investment (derived)
+€2.3m
Investment in fixed assets (net)
+€2.3m
Financing
-€2.7m
Debts after one year
-€1.5m
Current portion of long-term debt
-€71,261
Short-term financial debts
-€837,541
Contributions, distributions and other
-€331,454
Cash 2025
€15,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,050,020 | €3,558,244 | -€2.5m | -41.2% |
| Fixed assets | 21/28 | €5,884,919 | €3,435,744 | -€2.4m | -41.6% |
| Tangible fixed assets | 22/27 | €5,884,919 | €3,435,744 | -€2.4m | -41.6% |
| Land and buildings | 22 | €5,570,154 | €3,435,332 | -€2.1m | -38.3% |
| Furniture and vehicles | 24 | €978 | €411 | -€566 | -57.9% |
| Assets under construction and advance payments | 27 | €313,788 | €0 | -€313,788 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €165,101 | €122,500 | -€42,601 | -25.8% |
| Amounts receivable within one year | 40/41 | €114,715 | €103,426 | -€11,289 | -9.8% |
| Trade receivables | 40 | €1,000 | €103,071 | +€102,071 | +10,207% |
| Other amounts receivable | 41 | €113,715 | €355 | -€113,360 | -99.7% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,078 | €15,042 | -€31,036 | -67.4% |
| Deferred charges and accrued income | 490/1 | €3,808 | €3,531 | -€276 | -7.3% |
| Total equity and liabilities | 10/49 | €6,050,020 | €3,558,244 | -€2.5m | -41.2% |
| Equity | 10/15 | €1,076,271 | €992,298 | -€83,974 | -7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €862,569 | €562,622 | -€299,948 | -34.8% |
| Reserves | 13 | €322,016 | €411,076 | +€89,060 | +27.7% |
| Tax-exempt reserves | 132 | €155,380 | €155,380 | = | 0.0% |
| Distributable reserves | 133 | €166,636 | €255,696 | +€89,060 | +53.4% |
| Profit (loss) carried forward | 14 | -€126,914 | €0 | +€126,914 | |
| Provisions and deferred taxes | 16 | €51,793 | €51,793 | = | 0.0% |
| Deferred taxes | 168 | €51,793 | €51,793 | = | 0.0% |
| Amounts payable | 17/49 | €4,921,955 | €2,514,153 | -€2.4m | -48.9% |
| Amounts payable after more than one year | 17 | €3,608,983 | €2,127,032 | -€1.5m | -41.1% |
| Financial debts | 170/4 | €3,608,983 | €2,127,032 | -€1.5m | -41.1% |
| Amounts payable within one year | 42/48 | €1,312,972 | €387,121 | -€925,851 | -70.5% |
| Current portion of amounts payable after more than one year | 42 | €259,564 | €188,303 | -€71,261 | -27.5% |
| Financial debts | 43 | €837,541 | €0 | -€837,541 | -100% |
| Credit institutions | 430/8 | €837,541 | €0 | -€837,541 | -100% |
| Trade debts | 44 | €41,300 | €0 | -€41,300 | -100% |
| Suppliers | 440/4 | €41,300 | €0 | -€41,300 | -100% |
| Taxes, remuneration and social security | 45 | €12,260 | €147,443 | +€135,182 | +1,103% |
| Taxes | 450/3 | €12,260 | €147,443 | +€135,182 | +1,103% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €162,307 | €51,375 | -€110,932 | -68.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €207,174 | €486,262 | +€279,089 | +135% |
| Remuneration, social security and pensions | 62 | -€5,955 | €0 | +€5,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,182 | €117,035 | -€58,148 | -33.2% |
| Other operating charges | 640/8 | €10,573 | €7,485 | -€3,088 | -29.2% |
| Gross operating margin | 9900 | €397,552 | €682,124 | +€284,573 | +71.6% |
| Operating profit (loss) | 9901 | €217,751 | €557,604 | +€339,853 | +156% |
| Financial income | 75/76B | €3,527 | €2,047 | -€1,480 | -42.0% |
| Recurring financial income | 75 | €3,527 | €2,047 | -€1,480 | -42.0% |
| Financial charges | 65/66B | €140,944 | €167,422 | +€26,479 | +18.8% |
| Recurring financial charges | 65 | €140,944 | €167,422 | +€26,479 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €80,334 | €392,229 | +€311,895 | +388% |
| Transfer to deferred taxes | 680 | €51,793 | €0 | -€51,793 | -100% |
| Income taxes | 67/77 | €75 | €144,749 | +€144,674 | +193,260% |
| Profit (loss) for the period | 9904 | €28,466 | €247,480 | +€219,014 | +769% |
| Transfer to tax-exempt reserves | 689 | €155,380 | €0 | -€155,380 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,914 | €247,480 | +€374,394 |
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 13 October 2026 via checked.be.