EVIDENCIA: 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.
EVIDENCIA
Largest movements
- Deferred charges and accrued income +€2,561
new in 2025: €2,561
- Tangible fixed assets -€1,630
down €1,630 (-30.0%), from €5,432 to €3,801
- Cash +€1,511
up €1,511 (+48.5%), from €3,118 to €4,629
mainly Net result for the year (+€2,236) and Depreciation (+€1,630)
- Financial fixed assets -€332
no longer reported in 2025 (was €332)
- Profit (loss) carried forward +€2,236
up €2,236 (+23.6%), from €9,495 to €11,731
- Trade debts -€139
no longer reported in 2025 (was €139)
- Other operating charges -€1,902
down €1,902 (-84.7%), from €2,246 to €344
- Gross operating margin -€645
down €645 (-13.3%), from €4,855 to €4,211
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 | €9,635 | €11,732 | +€2,097 | +21.8% |
| Fixed assets | 21/28 | €5,764 | €3,801 | -€1,963 | -34.1% |
| Tangible fixed assets | 22/27 | €5,432 | €3,801 | -€1,630 | -30.0% |
| Plant, machinery and equipment | 23 | €5,432 | €3,801 | -€1,630 | -30.0% |
| Financial fixed assets | 28 | €332 | - | -€332 | |
| Current assets | 29/58 | €3,871 | €7,931 | +€4,060 | +105% |
| Amounts receivable within one year | 40/41 | €753 | €741 | -€12 | -1.5% |
| Other amounts receivable | 41 | €753 | €741 | -€12 | -1.5% |
| Cash at bank and in hand | 54/58 | €3,118 | €4,629 | +€1,511 | +48.5% |
| Deferred charges and accrued income | 490/1 | - | €2,561 | +€2,561 | |
| Total equity and liabilities | 10/49 | €9,635 | €11,732 | +€2,097 | +21.8% |
| Equity | 10/15 | €9,496 | €11,732 | +€2,236 | +23.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,495 | €11,731 | +€2,236 | +23.6% |
| Amounts payable | 17/49 | €139 | - | -€139 | |
| Amounts payable within one year | 42/48 | €139 | - | -€139 | |
| Trade debts | 44 | €139 | - | -€139 | |
| Suppliers | 440/4 | €139 | - | -€139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,662 | €1,630 | -€32 | -1.9% |
| Other operating charges | 640/8 | €2,246 | €344 | -€1,902 | -84.7% |
| Gross operating margin | 9900 | €4,855 | €4,211 | -€645 | -13.3% |
| Operating profit (loss) | 9901 | €947 | €2,236 | +€1,289 | +136% |
| Profit (loss) for the period before taxes | 9903 | €947 | €2,236 | +€1,289 | +136% |
| Profit (loss) for the period | 9904 | €947 | €2,236 | +€1,289 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €947 | €2,236 | +€1,289 | +136% |
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 22 October 2026 via checked.be.