EVIDENT: 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.
EVIDENT
Largest movements
- Tangible fixed assets +€4,357
up €4,357 (+332.9%), from €1,309 to €5,665
of which Furniture and vehicles: +€2,876
- Reserves +€7,800
up €7,800 (+9.8%), from €79,860 to €87,660
of which Distributable reserves: +€7,800
- Tax, wage and social debts -€5,588
down €5,588 (-37.8%), from €14,776 to €9,188
- Accrued charges and deferred income +€3,652
new in 2025: €3,652
- Trade debts -€1,789
down €1,789 (-26.0%), from €6,871 to €5,082
- Depreciation +€3,039
up €3,039 (+557.4%), from €545 to €3,584
- Taxes -€1,279
down €1,279 (-22.0%), from €5,807 to €4,528
- Gross operating margin -€470
down €470 (-3.1%), from €15,145 to €14,675
- Financial charges -€428
down €428 (-36.9%), from €1,162 to €733
- Financial income +€297
up €297 (+9.2%), from €3,237 to €3,535
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 | €123,977 | €127,907 | +€3,930 | +3.2% |
| Fixed assets | 21/28 | €1,309 | €5,665 | +€4,357 | +332.9% |
| Tangible fixed assets | 22/27 | €1,309 | €5,665 | +€4,357 | +332.9% |
| Plant, machinery and equipment | 23 | - | €1,481 | +€1,481 | |
| Furniture and vehicles | 24 | €1,309 | €4,184 | +€2,876 | +219.8% |
| Current assets | 29/58 | €122,668 | €122,242 | -€427 | -0.3% |
| Amounts receivable after more than one year | 29 | €84,000 | €84,000 | = | 0.0% |
| Other amounts receivable | 291 | €84,000 | €84,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,042 | €38,242 | +€199 | +0.5% |
| Trade receivables | 40 | €16,641 | €26,394 | +€9,753 | +58.6% |
| Other amounts receivable | 41 | €21,402 | €11,848 | -€9,554 | -44.6% |
| Cash at bank and in hand | 54/58 | €626 | €0 | -€626 | -100.0% |
| Total equity and liabilities | 10/49 | €123,977 | €127,907 | +€3,930 | +3.2% |
| Equity | 10/15 | €101,437 | €109,271 | +€7,834 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,860 | €87,660 | +€7,800 | +9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,000 | €85,800 | +€7,800 | +10.0% |
| Profit (loss) carried forward | 14 | €2,977 | €3,011 | +€34 | +1.1% |
| Amounts payable | 17/49 | €22,540 | €18,636 | -€3,904 | -17.3% |
| Amounts payable within one year | 42/48 | €22,540 | €14,984 | -€7,556 | -33.5% |
| Financial debts | 43 | €0 | €714 | +€714 | |
| Credit institutions | 430/8 | €0 | €714 | +€714 | |
| Trade debts | 44 | €6,871 | €5,082 | -€1,789 | -26.0% |
| Suppliers | 440/4 | €6,871 | €5,082 | -€1,789 | -26.0% |
| Advances received on contracts in progress | 46 | €893 | €0 | -€893 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,776 | €9,188 | -€5,588 | -37.8% |
| Taxes | 450/3 | €14,776 | €9,188 | -€5,588 | -37.8% |
| Accrued charges and deferred income | 492/3 | - | €3,652 | +€3,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €3,584 | +€3,039 | +557.4% |
| Other operating charges | 640/8 | €1,644 | €1,530 | -€114 | -7.0% |
| Gross operating margin | 9900 | €15,145 | €14,675 | -€470 | -3.1% |
| Operating profit (loss) | 9901 | €12,956 | €9,561 | -€3,395 | -26.2% |
| Financial income | 75/76B | €3,237 | €3,535 | +€297 | +9.2% |
| Recurring financial income | 75 | €3,237 | €3,535 | +€297 | +9.2% |
| Financial charges | 65/66B | €1,162 | €733 | -€428 | -36.9% |
| Recurring financial charges | 65 | €1,162 | €733 | -€428 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €15,031 | €12,362 | -€2,669 | -17.8% |
| Income taxes | 67/77 | €5,807 | €4,528 | -€1,279 | -22.0% |
| Profit (loss) for the period | 9904 | €9,224 | €7,834 | -€1,390 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,224 | €7,834 | -€1,390 | -15.1% |
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 10 October 2026 via checked.be.