Evica: 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.
Evica
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€71,787
down €71,787 (-47.2%), from €152,097 to €80,311
mainly Current investments (-€75,000)
- Profit (loss) carried forward +€3,213
up €3,213 (+9.5%), from -€33,690 to -€30,477
- Financial income +€4,100
up €4,100 (+101.2%), from €4,050 to €8,150
- Gross operating margin -€1,487
down €1,487 (-107.1%), from -€1,389 to -€2,876
- Financial charges -€490
down €490 (-91.6%), from €535 to €45
- Taxes +€401
up €401 (+33.0%), from €1,215 to €1,616
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 | €225,626 | €228,840 | +€3,213 | +1.4% |
| Fixed assets | 21/28 | €73,529 | €73,529 | = | 0.0% |
| Financial fixed assets | 28 | €73,529 | €73,529 | = | 0.0% |
| Current assets | 29/58 | €152,097 | €155,311 | +€3,213 | +2.1% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €152,097 | €80,311 | -€71,787 | -47.2% |
| Total equity and liabilities | 10/49 | €225,626 | €228,840 | +€3,213 | +1.4% |
| Equity | 10/15 | €225,564 | €228,778 | +€3,213 | +1.4% |
| Contributions | 10/11 | €237,978 | €237,978 | = | 0.0% |
| Capital | 10 | €237,978 | €237,978 | = | 0.0% |
| Issued capital | 100 | €237,978 | €237,978 | = | 0.0% |
| Reserves | 13 | €21,277 | €21,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Legal reserve | 130 | €6,445 | €6,445 | = | 0.0% |
| Distributable reserves | 133 | €14,831 | €14,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,690 | -€30,477 | +€3,213 | +9.5% |
| Amounts payable | 17/49 | €62 | €62 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62 | €62 | = | 0.0% |
| Other amounts payable | 47/48 | €62 | €62 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,389 | -€2,876 | -€1,487 | -107.1% |
| Operating profit (loss) | 9901 | -€1,776 | -€3,276 | -€1,500 | -84.4% |
| Financial income | 75/76B | €4,050 | €8,150 | +€4,100 | +101.2% |
| Recurring financial income | 75 | €4,050 | €8,150 | +€4,100 | +101.2% |
| Financial charges | 65/66B | €535 | €45 | -€490 | -91.6% |
| Recurring financial charges | 65 | €535 | €45 | -€490 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | €1,738 | €4,829 | +€3,091 | +177.8% |
| Income taxes | 67/77 | €1,215 | €1,616 | +€401 | +33.0% |
| Profit (loss) for the period | 9904 | €524 | €3,213 | +€2,690 | +513.8% |
| Profit (loss) for the period to be appropriated | 9905 | €524 | €3,213 | +€2,690 | +513.8% |
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 11 October 2026 via checked.be.