EVIDENTIA: what changed
Two fiscal 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.
EVIDENTIA
Largest movements
- Cash +€20,065
up €20,065 (+39.8%), from €50,445 to €70,509
mainly Net result for the year (+€31,468) and Trade debts (+€16,025)
- Tangible fixed assets -€17,125
down €17,125 (-24.3%), from €70,589 to €53,464
of which Furniture and vehicles: -€17,036
- Receivables within one year +€8,911
up €8,911 (+31.1%), from €28,686 to €37,596
of which Trade receivables: +€4,924
- Trade debts +€16,025
up €16,025 (+772.1%), from €2,076 to €18,101
- Tax, wage and social debts -€7,109
down €7,109 (-45.9%), from €15,504 to €8,395
- Reserves +€2,903
up €2,903 (+2.4%), from €119,110 to €122,013
- Gross operating margin -€58,358
down €58,358 (-48.4%), from €120,611 to €62,252
- Taxes -€17,233
down €17,233 (-56.5%), from €30,504 to €13,271
- Depreciation +€5,732
up €5,732 (+63.7%), from €8,997 to €14,729
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 | €150,121 | €161,940 | +€11,819 | +7.9% |
| Fixed assets | 21/28 | €70,589 | €53,464 | -€17,125 | -24.3% |
| Tangible fixed assets | 22/27 | €70,589 | €53,464 | -€17,125 | -24.3% |
| Plant, machinery and equipment | 23 | €89 | €0 | -€89 | -100.0% |
| Furniture and vehicles | 24 | €70,500 | €53,464 | -€17,036 | -24.2% |
| Current assets | 29/58 | €79,531 | €108,476 | +€28,944 | +36.4% |
| Amounts receivable within one year | 40/41 | €28,686 | €37,596 | +€8,911 | +31.1% |
| Trade receivables | 40 | €27,655 | €32,579 | +€4,924 | +17.8% |
| Other amounts receivable | 41 | €1,031 | €5,017 | +€3,986 | +386.7% |
| Cash at bank and in hand | 54/58 | €50,445 | €70,509 | +€20,065 | +39.8% |
| Deferred charges and accrued income | 490/1 | €401 | €370 | -€31 | -7.7% |
| Total equity and liabilities | 10/49 | €150,121 | €161,940 | +€11,819 | +7.9% |
| Equity | 10/15 | €125,310 | €128,213 | +€2,903 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,110 | €122,013 | +€2,903 | +2.4% |
| Distributable reserves | 133 | €119,110 | €122,013 | +€2,903 | +2.4% |
| Amounts payable | 17/49 | €24,810 | €33,726 | +€8,916 | +35.9% |
| Amounts payable within one year | 42/48 | €24,810 | €33,726 | +€8,916 | +35.9% |
| Trade debts | 44 | €2,076 | €18,101 | +€16,025 | +772.1% |
| Suppliers | 440/4 | €2,076 | €18,101 | +€16,025 | +772.1% |
| Taxes, remuneration and social security | 45 | €15,504 | €8,395 | -€7,109 | -45.9% |
| Taxes | 450/3 | €15,504 | €8,395 | -€7,109 | -45.9% |
| Other amounts payable | 47/48 | €7,230 | €7,230 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,997 | €14,729 | +€5,732 | +63.7% |
| Other operating charges | 640/8 | €3,316 | €2,682 | -€633 | -19.1% |
| Gross operating margin | 9900 | €120,611 | €62,252 | -€58,358 | -48.4% |
| Operating profit (loss) | 9901 | €108,298 | €44,841 | -€63,457 | -58.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €54 | €102 | +€47 | +87.5% |
| Recurring financial charges | 65 | €54 | €102 | +€47 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | €108,244 | €44,739 | -€63,505 | -58.7% |
| Income taxes | 67/77 | €30,504 | €13,271 | -€17,233 | -56.5% |
| Profit (loss) for the period | 9904 | €77,740 | €31,468 | -€46,272 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,740 | €31,468 | -€46,272 | -59.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.