EVIDENZ: 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.
EVIDENZ
Largest movements
- Cash -€3,590
down €3,590 (-50.3%), from €7,137 to €3,547
mainly Investment in fixed assets (net) (-€4,168) and Other debts (-€3,809)
- Deferred charges and accrued income -€2,455
down €2,455 (-10.2%), from €24,084 to €21,629
- Tangible fixed assets +€2,076
up €2,076 (+76.5%), from €2,713 to €4,789
of which Furniture and vehicles: +€2,228
- Receivables within one year +€982
up €982, from €0 to €982
- Other debts -€3,809
down €3,809 (-58.3%), from €6,528 to €2,719
- Profit (loss) carried forward +€3,001
up €3,001, from -€3,001 to €0
- Tax, wage and social debts -€1,791
down €1,791 (-28.5%), from €6,290 to €4,500
- Trade debts -€1,548
down €1,548 (-19.1%), from €8,118 to €6,570
- Reserves +€1,159
up €1,159 (+7.5%), from €15,399 to €16,558
- Gross operating margin +€3,016
up €3,016 (+39.2%), from €7,698 to €10,714
- Taxes +€1,191
up €1,191 (+83.5%), from €1,427 to €2,618
- Other operating charges +€629
up €629 (+61.7%), from €1,019 to €1,647
- Depreciation -€201
down €201 (-8.8%), from €2,293 to €2,092
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 | €33,934 | €30,947 | -€2,987 | -8.8% |
| Fixed assets | 21/28 | €2,713 | €4,789 | +€2,076 | +76.5% |
| Tangible fixed assets | 22/27 | €2,713 | €4,789 | +€2,076 | +76.5% |
| Plant, machinery and equipment | 23 | €152 | €0 | -€152 | -100.0% |
| Furniture and vehicles | 24 | €2,561 | €4,789 | +€2,228 | +87.0% |
| Current assets | 29/58 | €31,221 | €26,158 | -€5,063 | -16.2% |
| Amounts receivable within one year | 40/41 | €0 | €982 | +€982 | |
| Other amounts receivable | 41 | €0 | €982 | +€982 | |
| Cash at bank and in hand | 54/58 | €7,137 | €3,547 | -€3,590 | -50.3% |
| Deferred charges and accrued income | 490/1 | €24,084 | €21,629 | -€2,455 | -10.2% |
| Total equity and liabilities | 10/49 | €33,934 | €30,947 | -€2,987 | -8.8% |
| Equity | 10/15 | €12,997 | €17,158 | +€4,160 | +32.0% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €15,399 | €16,558 | +€1,159 | +7.5% |
| Distributable reserves | 133 | €15,399 | €16,558 | +€1,159 | +7.5% |
| Profit (loss) carried forward | 14 | -€3,001 | €0 | +€3,001 | |
| Amounts payable | 17/49 | €20,936 | €13,789 | -€7,147 | -34.1% |
| Amounts payable within one year | 42/48 | €20,936 | €13,789 | -€7,147 | -34.1% |
| Trade debts | 44 | €8,118 | €6,570 | -€1,548 | -19.1% |
| Suppliers | 440/4 | €8,118 | €6,570 | -€1,548 | -19.1% |
| Taxes, remuneration and social security | 45 | €6,290 | €4,500 | -€1,791 | -28.5% |
| Taxes | 450/3 | €6,290 | €4,500 | -€1,791 | -28.5% |
| Other amounts payable | 47/48 | €6,528 | €2,719 | -€3,809 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €2,092 | -€201 | -8.8% |
| Other operating charges | 640/8 | €1,019 | €1,647 | +€629 | +61.7% |
| Non-recurring operating charges | 66A | €331 | €0 | -€331 | -100.0% |
| Gross operating margin | 9900 | €7,698 | €10,714 | +€3,016 | +39.2% |
| Operating profit (loss) | 9901 | €4,057 | €6,975 | +€2,919 | +72.0% |
| Financial charges | 65/66B | €240 | €197 | -€43 | -17.7% |
| Recurring financial charges | 65 | €240 | €197 | -€43 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €3,817 | €6,778 | +€2,961 | +77.6% |
| Income taxes | 67/77 | €1,427 | €2,618 | +€1,191 | +83.5% |
| Profit (loss) for the period | 9904 | €2,390 | €4,160 | +€1,771 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,390 | €4,160 | +€1,771 | +74.1% |
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.