EVIDENT: 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.
EVIDENT
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€273,069
down €273,069 (-80.4%), from €339,679 to €66,609
mainly Current investments (-€300,000) and Deferred charges and accrued income (-€1,424)
- Receivables within one year -€13,825
down €13,825 (-67.9%), from €20,350 to €6,525
of which Trade receivables: -€11,240
- Reserves +€7,008
up €7,008 (+3.6%), from €192,925 to €199,932
- Gross operating margin -€12,949
down €12,949 (-60.7%), from €21,340 to €8,391
- Financial income +€5,308
up €5,308 (+183.7%), from €2,890 to €8,198
- Taxes -€3,017
down €3,017 (-40.7%), from €7,409 to €4,392
- Depreciation +€2,444
up €2,444 (+182.9%), from €1,336 to €3,780
- Financial charges +€577
up €577 (+240.3%), from €240 to €817
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 | €380,405 | €391,155 | +€10,750 | +2.8% |
| Fixed assets | 21/28 | €17,568 | €13,788 | -€3,780 | -21.5% |
| Tangible fixed assets | 22/27 | €17,568 | €13,788 | -€3,780 | -21.5% |
| Furniture and vehicles | 24 | €17,568 | €13,788 | -€3,780 | -21.5% |
| Current assets | 29/58 | €362,837 | €377,367 | +€14,530 | +4.0% |
| Amounts receivable within one year | 40/41 | €20,350 | €6,525 | -€13,825 | -67.9% |
| Trade receivables | 40 | €17,765 | €6,525 | -€11,240 | -63.3% |
| Other amounts receivable | 41 | €2,585 | - | -€2,585 | |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €339,679 | €66,609 | -€273,069 | -80.4% |
| Deferred charges and accrued income | 490/1 | €2,808 | €4,233 | +€1,424 | +50.7% |
| Total equity and liabilities | 10/49 | €380,405 | €391,155 | +€10,750 | +2.8% |
| Equity | 10/15 | €375,027 | €382,035 | +€7,008 | +1.9% |
| Contributions | 10/11 | €182,103 | €182,103 | = | 0.0% |
| Reserves | 13 | €192,925 | €199,932 | +€7,008 | +3.6% |
| Distributable reserves | 133 | €192,925 | €199,932 | +€7,008 | +3.6% |
| Amounts payable | 17/49 | €5,377 | €9,119 | +€3,742 | +69.6% |
| Amounts payable within one year | 42/48 | €5,377 | €9,119 | +€3,742 | +69.6% |
| Trade debts | 44 | €677 | €2,181 | +€1,504 | +222.3% |
| Suppliers | 440/4 | €677 | €2,181 | +€1,504 | +222.3% |
| Taxes, remuneration and social security | 45 | €1,460 | €2,444 | +€984 | +67.4% |
| Taxes | 450/3 | €1,460 | €2,444 | +€984 | +67.4% |
| Other amounts payable | 47/48 | €3,241 | €4,495 | +€1,254 | +38.7% |
| Non-recurring operating income | 76A | €1,901 | - | -€1,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,336 | €3,780 | +€2,444 | +182.9% |
| Other operating charges | 640/8 | €649 | €592 | -€57 | -8.8% |
| Gross operating margin | 9900 | €21,340 | €8,391 | -€12,949 | -60.7% |
| Operating profit (loss) | 9901 | €19,355 | €4,019 | -€15,336 | -79.2% |
| Financial income | 75/76B | €2,890 | €8,198 | +€5,308 | +183.7% |
| Recurring financial income | 75 | €2,890 | €8,198 | +€5,308 | +183.7% |
| Financial charges | 65/66B | €240 | €817 | +€577 | +240.3% |
| Recurring financial charges | 65 | €240 | €817 | +€577 | +240.3% |
| Profit (loss) for the period before taxes | 9903 | €22,005 | €11,399 | -€10,605 | -48.2% |
| Income taxes | 67/77 | €7,409 | €4,392 | -€3,017 | -40.7% |
| Profit (loss) for the period | 9904 | €14,596 | €7,008 | -€7,588 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,596 | €7,008 | -€7,588 | -52.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.