EviDIET: 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.
EviDIET
Largest movements
- Tangible fixed assets -€4,744
down €4,744 (-54.4%), from €8,726 to €3,981
of which Furniture and vehicles: -€4,359
- Receivables within one year +€4,337
new in 2025: €4,337
- Cash -€1,372
down €1,372 (-8.8%), from €15,514 to €14,141
mainly Contributions, distributions and other (-€7,059) and Receivables within one year (-€4,337)
- Deferred charges and accrued income +€694
new in 2025: €694
- Tax, wage and social debts -€681
down €681 (-7.5%), from €9,035 to €8,354
- Profit (loss) carried forward -€605
down €605 (-4.6%), from €13,164 to €12,559
- Gross operating margin -€10,552
down €10,552 (-43.1%), from €24,487 to €13,935
- Taxes -€2,453
down €2,453 (-50.5%), from €4,860 to €2,407
- Depreciation +€621
up €621 (+15.1%), from €4,123 to €4,744
- Other operating charges -€465
down €465 (-80.9%), from €575 to €110
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 | €24,239 | €23,155 | -€1,085 | -4.5% |
| Fixed assets | 21/28 | €8,726 | €3,981 | -€4,744 | -54.4% |
| Tangible fixed assets | 22/27 | €8,726 | €3,981 | -€4,744 | -54.4% |
| Plant, machinery and equipment | 23 | €2,143 | €1,758 | -€385 | -18.0% |
| Furniture and vehicles | 24 | €6,583 | €2,223 | -€4,359 | -66.2% |
| Current assets | 29/58 | €15,514 | €19,173 | +€3,660 | +23.6% |
| Amounts receivable within one year | 40/41 | - | €4,337 | +€4,337 | |
| Other amounts receivable | 41 | - | €4,337 | +€4,337 | |
| Cash at bank and in hand | 54/58 | €15,514 | €14,141 | -€1,372 | -8.8% |
| Deferred charges and accrued income | 490/1 | - | €694 | +€694 | |
| Total equity and liabilities | 10/49 | €24,239 | €23,155 | -€1,085 | -4.5% |
| Equity | 10/15 | €15,164 | €14,559 | -€605 | -4.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,164 | €12,559 | -€605 | -4.6% |
| Amounts payable | 17/49 | €9,075 | €8,595 | -€480 | -5.3% |
| Amounts payable within one year | 42/48 | €9,075 | €8,595 | -€480 | -5.3% |
| Trade debts | 44 | - | €241 | +€241 | |
| Suppliers | 440/4 | - | €241 | +€241 | |
| Taxes, remuneration and social security | 45 | €9,035 | €8,354 | -€681 | -7.5% |
| Taxes | 450/3 | €9,035 | €8,354 | -€681 | -7.5% |
| Other amounts payable | 47/48 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,123 | €4,744 | +€621 | +15.1% |
| Other operating charges | 640/8 | €575 | €110 | -€465 | -80.9% |
| Gross operating margin | 9900 | €24,487 | €13,935 | -€10,552 | -43.1% |
| Operating profit (loss) | 9901 | €19,789 | €9,081 | -€10,708 | -54.1% |
| Financial income | 75/76B | €182 | €73 | -€109 | -59.8% |
| Recurring financial income | 75 | €182 | €73 | -€109 | -59.8% |
| Financial charges | 65/66B | €198 | €292 | +€94 | +47.3% |
| Recurring financial charges | 65 | €198 | €292 | +€94 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €19,772 | €8,862 | -€10,911 | -55.2% |
| Income taxes | 67/77 | €4,860 | €2,407 | -€2,453 | -50.5% |
| Profit (loss) for the period | 9904 | €14,912 | €6,454 | -€8,458 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,912 | €6,454 | -€8,458 | -56.7% |
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 4 October 2026 via checked.be.