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.
What changed
EVIDENT
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€71,834
2024 · €99,048-€27,214
Equity
€223,541
2024 · €224,222-€681
Cash
€156,711
2024 · €123,893+€32,818
Balance sheet total
€1.2m
2024 · €1.4m-€219,252
Largest movements
Assets
- Intangible fixed assets -€141,006
down €141,006 (-19.1%), from €738,468 to €597,462
- Tangible fixed assets -€67,091
down €67,091 (-22.4%), from €299,108 to €232,016
of which Furniture and vehicles: -€47,454
- Cash +€32,818
up €32,818 (+26.5%), from €123,893 to €156,711
mainly Depreciation (+€208,098) and Net result for the year (+€71,834)
- Receivables within one year -€22,768
down €22,768 (-40.0%), from €56,915 to €34,147
of which Trade receivables: -€20,052
Equity and liabilities
- Debts after one year -€183,550
down €183,550 (-22.8%), from €806,571 to €623,022
- Other debts -€28,000
down €28,000 (-28.2%), from €99,322 to €71,322
Income statement
- Gross operating margin -€21,932
down €21,932 (-2.8%), from €769,798 to €747,866
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.
Result 2024
€99,048
Gross operating margin
-€21,932
Staff costs
-€4,508
Depreciation
-€6,504
Other operating charges
+€1,676
Other operating items
+€373
Financial income
-€642
Financial charges
+€4,876
Taxes
-€553
Result 2025
€71,834
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€275,634
Investment
+€9,617
Financing
-€252,433
Cash 2024
€123,893
From operations (derived)
+€275,634
Net result for the year
+€71,834
Depreciation
+€208,098
Receivables after one year
+€12,779
Receivables within one year
+€22,768
Deferred charges and accrued income
-€1,191
Trade debts
-€4,310
Tax, wage and social debts
-€6,343
Other debts
-€28,000
Investment (derived)
+€9,617
Current investments
+€9,617
Financing
-€252,433
Debts after one year
-€183,550
Current portion of long-term debt
+€3,632
Contributions, distributions and other
-€72,516
Cash 2025
€156,711
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,372,050 | €1,152,798 | -€219,252 | -16.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,037,576 | €829,479 | -€208,098 | -20.1% |
| Intangible fixed assets | 21 | €738,468 | €597,462 | -€141,006 | -19.1% |
| Tangible fixed assets | 22/27 | €299,108 | €232,016 | -€67,091 | -22.4% |
| Land and buildings | 22 | €115,114 | €99,006 | -€16,108 | -14.0% |
| Plant, machinery and equipment | 23 | €10,231 | €6,701 | -€3,530 | -34.5% |
| Furniture and vehicles | 24 | €173,763 | €126,309 | -€47,454 | -27.3% |
| Current assets | 29/58 | €334,474 | €323,320 | -€11,154 | -3.3% |
| Amounts receivable after more than one year | 29 | €87,757 | €74,978 | -€12,779 | -14.6% |
| Other amounts receivable | 291 | €87,757 | €74,978 | -€12,779 | -14.6% |
| Amounts receivable within one year | 40/41 | €56,915 | €34,147 | -€22,768 | -40.0% |
| Trade receivables | 40 | €46,337 | €26,285 | -€20,052 | -43.3% |
| Other amounts receivable | 41 | €10,577 | €7,862 | -€2,716 | -25.7% |
| Current investments | 50/53 | €63,000 | €53,383 | -€9,617 | -15.3% |
| Cash at bank and in hand | 54/58 | €123,893 | €156,711 | +€32,818 | +26.5% |
| Deferred charges and accrued income | 490/1 | €2,909 | €4,101 | +€1,191 | +41.0% |
| Total equity and liabilities | 10/49 | €1,372,050 | €1,152,798 | -€219,252 | -16.0% |
| Equity | 10/15 | €224,222 | €223,541 | -€681 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,927 | €82,411 | -€1,516 | -1.8% |
| Distributable reserves | 133 | €83,927 | €82,411 | -€1,516 | -1.8% |
| Profit (loss) carried forward | 14 | €134,095 | €134,930 | +€834 | +0.6% |
| Amounts payable | 17/49 | €1,147,828 | €929,257 | -€218,571 | -19.0% |
| Amounts payable after more than one year | 17 | €806,571 | €623,022 | -€183,550 | -22.8% |
| Financial debts | 170/4 | €806,571 | €623,022 | -€183,550 | -22.8% |
| Amounts payable within one year | 42/48 | €341,257 | €306,236 | -€35,021 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €178,717 | €182,349 | +€3,632 | +2.0% |
| Trade debts | 44 | €25,405 | €21,095 | -€4,310 | -17.0% |
| Suppliers | 440/4 | €25,405 | €21,095 | -€4,310 | -17.0% |
| Taxes, remuneration and social security | 45 | €37,812 | €31,469 | -€6,343 | -16.8% |
| Remuneration and social security | 454/9 | €37,812 | €31,469 | -€6,343 | -16.8% |
| Other amounts payable | 47/48 | €99,322 | €71,322 | -€28,000 | -28.2% |
| Non-recurring operating income | 76A | €9,195 | - | -€9,195 | |
| Remuneration, social security and pensions | 62 | €432,676 | €437,184 | +€4,508 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,593 | €208,098 | +€6,504 | +3.2% |
| Other operating charges | 640/8 | €10,656 | €8,979 | -€1,676 | -15.7% |
| Non-recurring operating charges | 66A | €373 | - | -€373 | |
| Gross operating margin | 9900 | €769,798 | €747,866 | -€21,932 | -2.8% |
| Operating profit (loss) | 9901 | €124,500 | €93,605 | -€30,895 | -24.8% |
| Financial income | 75/76B | €2,419 | €1,777 | -€642 | -26.5% |
| Recurring financial income | 75 | €2,419 | €1,777 | -€642 | -26.5% |
| Financial charges | 65/66B | €23,391 | €18,515 | -€4,876 | -20.8% |
| Recurring financial charges | 65 | €23,391 | €18,515 | -€4,876 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €103,529 | €76,868 | -€26,661 | -25.8% |
| Income taxes | 67/77 | €4,481 | €5,033 | +€553 | +12.3% |
| Profit (loss) for the period | 9904 | €99,048 | €71,834 | -€27,214 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,048 | €71,834 | -€27,214 | -27.5% |
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 14 October 2026 via checked.be.