EVIDENTAL PRACTICE: 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 PRACTICE
Largest movements
- Cash +€41,387
up €41,387 (+181%), from €22,915 to €64,301
mainly Net result for the year (+€32,339) and Receivables within one year (+€16,291)
- Receivables within one year -€16,291
down €16,291 (-27.1%), from €60,169 to €43,878
of which Trade receivables: -€13,699
- Deferred charges and accrued income +€12,313
up €12,313 (+2,348%), from €524 to €12,837
- Reserves +€105,246
new in 2025: €105,246
- Profit (loss) carried forward -€73,741
down €73,741 (-100%), from €73,741 to €0
- Tax, wage and social debts +€8,756
up €8,756 (+284%), from €3,083 to €11,839
of which Taxes: +€7,780
- Debts after one year -€4,277
down €4,277 (-3.8%), from €113,890 to €109,612
- Gross operating margin +€20,572
up €20,572 (+52.8%), from €38,974 to €59,546
- Depreciation -€14,111
down €14,111 (-53.0%), from €26,649 to €12,538
- Taxes +€8,641
up €8,641 (+587%), from €1,473 to €10,114
- Financial charges +€2,002
up €2,002 (+72.2%), from €2,775 to €4,777
- Other operating charges +€772
up €772 (+49.8%), from €1,550 to €2,322
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 | €199,106 | €236,550 | +€37,444 | +18.8% |
| Fixed assets | 21/28 | €115,498 | €115,534 | +€36 | 0.0% |
| Tangible fixed assets | 22/27 | €115,498 | €115,534 | +€36 | 0.0% |
| Land and buildings | 22 | €104,161 | €110,198 | +€6,037 | +5.8% |
| Plant, machinery and equipment | 23 | €1,377 | €1,238 | -€139 | -10.1% |
| Furniture and vehicles | 24 | €9,960 | €4,098 | -€5,863 | -58.9% |
| Current assets | 29/58 | €83,608 | €121,016 | +€37,408 | +44.7% |
| Amounts receivable within one year | 40/41 | €60,169 | €43,878 | -€16,291 | -27.1% |
| Trade receivables | 40 | €13,699 | €0 | -€13,699 | -100% |
| Other amounts receivable | 41 | €46,470 | €43,878 | -€2,592 | -5.6% |
| Cash at bank and in hand | 54/58 | €22,915 | €64,301 | +€41,387 | +181% |
| Deferred charges and accrued income | 490/1 | €524 | €12,837 | +€12,313 | +2,348% |
| Total equity and liabilities | 10/49 | €199,106 | €236,550 | +€37,444 | +18.8% |
| Equity | 10/15 | €75,241 | €106,746 | +€31,506 | +41.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €105,246 | +€105,246 | |
| Distributable reserves | 133 | - | €105,246 | +€105,246 | |
| Profit (loss) carried forward | 14 | €73,741 | €0 | -€73,741 | -100% |
| Amounts payable | 17/49 | €123,866 | €129,804 | +€5,938 | +4.8% |
| Amounts payable after more than one year | 17 | €113,890 | €109,612 | -€4,277 | -3.8% |
| Financial debts | 170/4 | €113,890 | €109,612 | -€4,277 | -3.8% |
| Amounts payable within one year | 42/48 | €9,577 | €19,806 | +€10,229 | +107% |
| Current portion of amounts payable after more than one year | 42 | €4,113 | €4,277 | +€164 | +4.0% |
| Financial debts | 43 | €336 | €349 | +€13 | +4.0% |
| Other loans | 439 | €336 | €349 | +€13 | +4.0% |
| Trade debts | 44 | €1,462 | €2,657 | +€1,195 | +81.8% |
| Suppliers | 440/4 | €1,462 | €2,657 | +€1,195 | +81.8% |
| Taxes, remuneration and social security | 45 | €3,083 | €11,839 | +€8,756 | +284% |
| Taxes | 450/3 | €2,483 | €10,263 | +€7,780 | +313% |
| Remuneration and social security | 454/9 | €600 | €1,576 | +€976 | +163% |
| Other amounts payable | 47/48 | €583 | €683 | +€100 | +17.1% |
| Accrued charges and deferred income | 492/3 | €399 | €386 | -€14 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,649 | €12,538 | -€14,111 | -53.0% |
| Other operating charges | 640/8 | €1,550 | €2,322 | +€772 | +49.8% |
| Gross operating margin | 9900 | €38,974 | €59,546 | +€20,572 | +52.8% |
| Operating profit (loss) | 9901 | €10,774 | €44,685 | +€33,911 | +315% |
| Financial income | 75/76B | €2,182 | €2,544 | +€363 | +16.6% |
| Recurring financial income | 75 | €2,182 | €2,544 | +€363 | +16.6% |
| Financial charges | 65/66B | €2,775 | €4,777 | +€2,002 | +72.2% |
| Recurring financial charges | 65 | €2,775 | €4,777 | +€2,002 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €10,181 | €42,452 | +€32,271 | +317% |
| Income taxes | 67/77 | €1,473 | €10,114 | +€8,641 | +587% |
| Profit (loss) for the period | 9904 | €8,709 | €32,339 | +€23,630 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €8,709 | €32,339 | +€23,630 | +271% |
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 16 October 2026 via checked.be.