éviDENT: 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.
éviDENT
Largest movements
- Tangible fixed assets -€44,188
down €44,188 (-5.2%), from €846,876 to €802,688
of which Land and buildings: -€29,494
- Cash +€32,390
up €32,390 (+14.4%), from €224,953 to €257,343
mainly Net result for the year (+€102,607) and Depreciation (+€44,188)
- Receivables within one year +€16,887
new in 2025: €16,887
of which Other amounts receivable: +€16,247
- Reserves +€71,515
up €71,515 (+15.9%), from €450,036 to €521,551
- Debts after one year -€32,140
down €32,140 (-7.5%), from €431,079 to €398,939
- Other debts -€30,442
down €30,442 (-50.8%), from €59,980 to €29,538
- Gross operating margin +€39,154
up €39,154 (+23.8%), from €164,709 to €203,863
- Depreciation +€10,741
up €10,741 (+32.1%), from €33,446 to €44,188
- Taxes +€9,379
up €9,379 (+27.4%), from €34,259 to €43,638
- Financial income -€3,101
down €3,101 (-89.9%), from €3,448 to €347
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 | €1,073,598 | €1,081,171 | +€7,573 | +0.7% |
| Fixed assets | 21/28 | €846,901 | €802,713 | -€44,188 | -5.2% |
| Tangible fixed assets | 22/27 | €846,876 | €802,688 | -€44,188 | -5.2% |
| Land and buildings | 22 | €774,793 | €745,299 | -€29,494 | -3.8% |
| Plant, machinery and equipment | 23 | €72,083 | €57,389 | -€14,694 | -20.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €226,698 | €278,458 | +€51,760 | +22.8% |
| Amounts receivable within one year | 40/41 | - | €16,887 | +€16,887 | |
| Trade receivables | 40 | - | €640 | +€640 | |
| Other amounts receivable | 41 | - | €16,247 | +€16,247 | |
| Cash at bank and in hand | 54/58 | €224,953 | €257,343 | +€32,390 | +14.4% |
| Deferred charges and accrued income | 490/1 | €1,745 | €4,229 | +€2,484 | +142% |
| Total equity and liabilities | 10/49 | €1,073,598 | €1,081,171 | +€7,573 | +0.7% |
| Equity | 10/15 | €529,024 | €600,539 | +€71,515 | +13.5% |
| Contributions | 10/11 | €78,988 | €78,988 | = | 0.0% |
| Reserves | 13 | €450,036 | €521,551 | +€71,515 | +15.9% |
| Distributable reserves | 133 | €450,036 | €521,551 | +€71,515 | +15.9% |
| Amounts payable | 17/49 | €544,574 | €480,632 | -€63,942 | -11.7% |
| Amounts payable after more than one year | 17 | €431,079 | €398,939 | -€32,140 | -7.5% |
| Financial debts | 170/4 | €431,079 | €398,939 | -€32,140 | -7.5% |
| Amounts payable within one year | 42/48 | €113,495 | €81,693 | -€31,802 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €31,646 | €32,140 | +€494 | +1.6% |
| Financial debts | 43 | €10,152 | €10,095 | -€57 | -0.6% |
| Credit institutions | 430/8 | €10,152 | €10,095 | -€57 | -0.6% |
| Trade debts | 44 | €6,841 | €8,365 | +€1,525 | +22.3% |
| Suppliers | 440/4 | €6,841 | €8,365 | +€1,525 | +22.3% |
| Taxes, remuneration and social security | 45 | €4,876 | €1,555 | -€3,321 | -68.1% |
| Taxes | 450/3 | €4,876 | €1,555 | -€3,321 | -68.1% |
| Other amounts payable | 47/48 | €59,980 | €29,538 | -€30,442 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,446 | €44,188 | +€10,741 | +32.1% |
| Other operating charges | 640/8 | €3,820 | €4,608 | +€788 | +20.6% |
| Gross operating margin | 9900 | €164,709 | €203,863 | +€39,154 | +23.8% |
| Operating profit (loss) | 9901 | €127,443 | €155,067 | +€27,624 | +21.7% |
| Financial income | 75/76B | €3,448 | €347 | -€3,101 | -89.9% |
| Recurring financial income | 75 | €3,448 | €347 | -€3,101 | -89.9% |
| Financial charges | 65/66B | €10,902 | €9,169 | -€1,733 | -15.9% |
| Recurring financial charges | 65 | €10,902 | €9,169 | -€1,733 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €119,989 | €146,245 | +€26,256 | +21.9% |
| Income taxes | 67/77 | €34,259 | €43,638 | +€9,379 | +27.4% |
| Profit (loss) for the period | 9904 | €85,730 | €102,607 | +€16,877 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,730 | €102,607 | +€16,877 | +19.7% |
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 19 October 2026 via checked.be.