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
- Cash +€33,322
up €33,322 (+125.2%), from €26,605 to €59,926
mainly Net result for the year (+€45,453) and Tax, wage and social debts (+€21,361)
- Receivables within one year +€21,620
up €21,620 (+62.4%), from €34,670 to €56,290
of which Trade receivables: +€19,900
- Tangible fixed assets -€11,864
down €11,864 (-4.5%), from €263,763 to €251,899
of which Land and buildings: -€10,416
- Reserves +€45,453
up €45,453 (+52.1%), from €87,181 to €132,634
- Tax, wage and social debts +€21,361
up €21,361 (+1043.5%), from €2,047 to €23,408
- Debts after one year -€18,333
down €18,333 (-12.5%), from €146,666 to €128,333
- Trade debts -€4,898
down €4,898 (-95.8%), from €5,114 to €216
- Gross operating margin +€64,704
up €64,704 (+201.9%), from €32,042 to €96,747
- Taxes +€21,101
up €21,101 (+1107.8%), from €1,905 to €23,005
- Other operating charges +€1,816
up €1,816 (+79.8%), from €2,275 to €4,091
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 | €348,566 | €392,147 | +€43,581 | +12.5% |
| Fixed assets | 21/28 | €287,291 | €275,427 | -€11,864 | -4.1% |
| Tangible fixed assets | 22/27 | €263,763 | €251,899 | -€11,864 | -4.5% |
| Land and buildings | 22 | €250,733 | €240,317 | -€10,416 | -4.2% |
| Plant, machinery and equipment | 23 | €13,030 | €11,582 | -€1,448 | -11.1% |
| Financial fixed assets | 28 | €23,528 | €23,528 | = | 0.0% |
| Current assets | 29/58 | €61,275 | €116,719 | +€55,444 | +90.5% |
| Amounts receivable within one year | 40/41 | €34,670 | €56,290 | +€21,620 | +62.4% |
| Trade receivables | 40 | €12,320 | €32,220 | +€19,900 | +161.5% |
| Other amounts receivable | 41 | €22,350 | €24,070 | +€1,720 | +7.7% |
| Cash at bank and in hand | 54/58 | €26,605 | €59,926 | +€33,322 | +125.2% |
| Deferred charges and accrued income | 490/1 | - | €503 | +€503 | |
| Total equity and liabilities | 10/49 | €348,566 | €392,147 | +€43,581 | +12.5% |
| Equity | 10/15 | €165,859 | €211,312 | +€45,453 | +27.4% |
| Contributions | 10/11 | €78,678 | €78,678 | = | 0.0% |
| Reserves | 13 | €87,181 | €132,634 | +€45,453 | +52.1% |
| Distributable reserves | 133 | €87,181 | €132,634 | +€45,453 | +52.1% |
| Amounts payable | 17/49 | €182,707 | €180,835 | -€1,872 | -1.0% |
| Amounts payable after more than one year | 17 | €146,666 | €128,333 | -€18,333 | -12.5% |
| Financial debts | 170/4 | €146,666 | €128,333 | -€18,333 | -12.5% |
| Amounts payable within one year | 42/48 | €35,988 | €52,451 | +€16,463 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €18,333 | €18,333 | = | 0.0% |
| Trade debts | 44 | €5,114 | €216 | -€4,898 | -95.8% |
| Suppliers | 440/4 | €5,114 | €216 | -€4,898 | -95.8% |
| Taxes, remuneration and social security | 45 | €2,047 | €23,408 | +€21,361 | +1043.5% |
| Taxes | 450/3 | €2,047 | €23,408 | +€21,361 | +1043.5% |
| Other amounts payable | 47/48 | €10,494 | €10,494 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €52 | €51 | -€1 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,381 | €20,162 | +€781 | +4.0% |
| Other operating charges | 640/8 | €2,275 | €4,091 | +€1,816 | +79.8% |
| Gross operating margin | 9900 | €32,042 | €96,747 | +€64,704 | +201.9% |
| Operating profit (loss) | 9901 | €10,386 | €72,493 | +€62,107 | +598.0% |
| Financial charges | 65/66B | €4,399 | €4,035 | -€364 | -8.3% |
| Recurring financial charges | 65 | €4,399 | €4,035 | -€364 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €5,986 | €68,458 | +€62,472 | +1043.5% |
| Income taxes | 67/77 | €1,905 | €23,005 | +€21,101 | +1107.8% |
| Profit (loss) for the period | 9904 | €4,082 | €45,453 | +€41,371 | +1013.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,082 | €45,453 | +€41,371 | +1013.6% |
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 7 October 2026 via checked.be.