EVIDENTAL: 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.
EVIDENTAL
Largest movements
- Tangible fixed assets -€72,813
down €72,813 (-7.7%), from €944,782 to €871,969
of which Land and buildings: -€54,864
- Cash +€28,471
up €28,471 (+270.4%), from €10,527 to €38,998
mainly Depreciation (+€79,145) and Net result for the year (+€11,753)
- Debts after one year -€48,519
down €48,519 (-8.4%), from €576,539 to €528,019
- Profit (loss) carried forward +€11,753
up €11,753 (+4.4%), from €270,187 to €281,940
- Gross operating margin +€15,885
up €15,885 (+11.5%), from €138,116 to €154,001
- Depreciation +€12,575
up €12,575 (+18.9%), from €66,569 to €79,145
- Staff costs -€2,068
down €2,068 (-5.6%), from €36,673 to €34,606
- Taxes +€1,820
up €1,820 (+807.7%), from €225 to €2,045
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 | €967,029 | €930,853 | -€36,176 | -3.7% |
| Fixed assets | 21/28 | €944,897 | €872,084 | -€72,813 | -7.7% |
| Tangible fixed assets | 22/27 | €944,782 | €871,969 | -€72,813 | -7.7% |
| Land and buildings | 22 | €796,983 | €742,120 | -€54,864 | -6.9% |
| Plant, machinery and equipment | 23 | €137,993 | €122,257 | -€15,736 | -11.4% |
| Furniture and vehicles | 24 | €9,805 | €7,592 | -€2,213 | -22.6% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €22,133 | €58,769 | +€36,637 | +165.5% |
| Amounts receivable within one year | 40/41 | €9,872 | €17,937 | +€8,065 | +81.7% |
| Other amounts receivable | 41 | €9,872 | €17,937 | +€8,065 | +81.7% |
| Cash at bank and in hand | 54/58 | €10,527 | €38,998 | +€28,471 | +270.4% |
| Deferred charges and accrued income | 490/1 | €1,733 | €1,833 | +€100 | +5.8% |
| Total equity and liabilities | 10/49 | €967,029 | €930,853 | -€36,176 | -3.7% |
| Equity | 10/15 | €320,955 | €332,708 | +€11,753 | +3.7% |
| Contributions | 10/11 | €14,244 | €14,244 | = | 0.0% |
| Reserves | 13 | €36,525 | €36,525 | = | 0.0% |
| Distributable reserves | 133 | €36,525 | €36,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270,187 | €281,940 | +€11,753 | +4.4% |
| Amounts payable | 17/49 | €646,074 | €598,145 | -€47,929 | -7.4% |
| Amounts payable after more than one year | 17 | €576,539 | €528,019 | -€48,519 | -8.4% |
| Financial debts | 170/4 | €576,539 | €528,019 | -€48,519 | -8.4% |
| Amounts payable within one year | 42/48 | €66,058 | €64,893 | -€1,164 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €48,322 | €50,186 | +€1,864 | +3.9% |
| Trade debts | 44 | €6,155 | €2,922 | -€3,233 | -52.5% |
| Suppliers | 440/4 | €6,155 | €2,922 | -€3,233 | -52.5% |
| Taxes, remuneration and social security | 45 | €7,173 | €7,377 | +€204 | +2.8% |
| Remuneration and social security | 454/9 | €7,173 | €7,377 | +€204 | +2.8% |
| Other amounts payable | 47/48 | €4,408 | €4,408 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,478 | €5,232 | +€1,754 | +50.4% |
| Remuneration, social security and pensions | 62 | €36,673 | €34,606 | -€2,068 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,569 | €79,145 | +€12,575 | +18.9% |
| Other operating charges | 640/8 | €1,700 | €2,347 | +€648 | +38.1% |
| Gross operating margin | 9900 | €138,116 | €154,001 | +€15,885 | +11.5% |
| Operating profit (loss) | 9901 | €33,174 | €37,904 | +€4,730 | +14.3% |
| Financial income | 75/76B | €333 | €467 | +€135 | +40.5% |
| Recurring financial income | 75 | €333 | €467 | +€135 | +40.5% |
| Financial charges | 65/66B | €25,100 | €24,572 | -€528 | -2.1% |
| Recurring financial charges | 65 | €25,100 | €24,572 | -€528 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €8,406 | €13,799 | +€5,392 | +64.1% |
| Income taxes | 67/77 | €225 | €2,045 | +€1,820 | +807.7% |
| Profit (loss) for the period | 9904 | €8,181 | €11,753 | +€3,572 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,181 | €11,753 | +€3,572 | +43.7% |
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 9 October 2026 via checked.be.