EVIDIS: 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.
What changed
EVIDIS
NACE 64.210, Activities of holding companies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€712
2024 · €1,058-€346
Equity
€121,770
2024 · €121,058+€712
Cash
€6,787
2024 · €13,332-€6,545
Balance sheet total
€1.1m
2024 · €1.1m+€11,150
Largest movements
Assets
- Receivables within one year +€19,019
up €19,019 (+98.3%), from €19,350 to €38,369
of which Trade receivables: +€11,362
Equity and liabilities
- Current portion of long-term debt +€20,264
up €20,264 (+38.8%), from €52,190 to €72,453
- Trade debts -€13,731
down €13,731 (-99.2%), from €13,848 to €116
Income statement
- Financial charges +€21,979
up €21,979 (+121.9%), from €18,026 to €40,004
- Gross operating margin +€21,328
up €21,328 (+101.1%), from €21,088 to €42,417
- Taxes -€486
down €486 (-55.9%), from €869 to €383
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.
Result 2024
€1,058
Gross operating margin
+€21,328
Depreciation
-€154
Other operating charges
-€15
Financial income
-€12
Financial charges
-€21,979
Taxes
+€486
Result 2025
€712
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.
From operations
-€32,673
Investment
+€400
Financing
+€25,727
Cash 2024
€13,332
From operations (derived)
-€32,673
Net result for the year
+€712
Depreciation
+€923
Receivables within one year
-€19,019
Trade debts
-€13,731
Tax, wage and social debts
-€2,594
Other debts
+€1,424
Accrued charges and deferred income
-€387
Investment (derived)
+€400
Investment in fixed assets (net)
+€400
Financing
+€25,727
Debts after one year
+€5,463
Current portion of long-term debt
+€20,264
Cash 2025
€6,787
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,112,492 | €1,123,642 | +€11,150 | +1.0% |
| Formation expenses | 20 | €3,846 | €2,923 | -€923 | -24.0% |
| Fixed assets | 21/28 | €1,075,221 | €1,074,821 | -€400 | 0.0% |
| Financial fixed assets | 28 | €1,075,221 | €1,074,821 | -€400 | 0.0% |
| Current assets | 29/58 | €33,425 | €45,898 | +€12,474 | +37.3% |
| Amounts receivable within one year | 40/41 | €19,350 | €38,369 | +€19,019 | +98.3% |
| Trade receivables | 40 | €18,752 | €30,114 | +€11,362 | +60.6% |
| Other amounts receivable | 41 | €597 | €8,254 | +€7,657 | +1282.0% |
| Cash at bank and in hand | 54/58 | €13,332 | €6,787 | -€6,545 | -49.1% |
| Deferred charges and accrued income | 490/1 | €743 | €743 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,112,492 | €1,123,642 | +€11,150 | +1.0% |
| Equity | 10/15 | €121,058 | €121,770 | +€712 | +0.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €1,058 | €1,770 | +€712 | +67.3% |
| Non-distributable reserves | 130/1 | €1,058 | €1,094 | +€36 | +3.4% |
| Legal reserve | 130 | €1,058 | €1,094 | +€36 | +3.4% |
| Distributable reserves | 133 | - | €677 | +€677 | |
| Amounts payable | 17/49 | €991,434 | €1,001,872 | +€10,438 | +1.1% |
| Amounts payable after more than one year | 17 | €604,371 | €609,835 | +€5,463 | +0.9% |
| Financial debts | 170/4 | €509,371 | €436,918 | -€72,453 | -14.2% |
| Other amounts payable | 178/9 | €95,000 | €172,917 | +€77,917 | +82.0% |
| Amounts payable within one year | 42/48 | €386,675 | €392,037 | +€5,362 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €52,190 | €72,453 | +€20,264 | +38.8% |
| Financial debts | 43 | €316,363 | €316,363 | = | 0.0% |
| Credit institutions | 430/8 | €316,363 | €316,363 | = | 0.0% |
| Trade debts | 44 | €13,848 | €116 | -€13,731 | -99.2% |
| Suppliers | 440/4 | €13,848 | €116 | -€13,731 | -99.2% |
| Taxes, remuneration and social security | 45 | €4,275 | €1,681 | -€2,594 | -60.7% |
| Taxes | 450/3 | €4,275 | €1,681 | -€2,594 | -60.7% |
| Other amounts payable | 47/48 | - | €1,424 | +€1,424 | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €923 | +€154 | +20.0% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | €21,088 | €42,417 | +€21,328 | +101.1% |
| Operating profit (loss) | 9901 | €19,935 | €41,094 | +€21,159 | +106.1% |
| Financial income | 75/76B | €18 | €6 | -€12 | -65.9% |
| Recurring financial income | 75 | €18 | €6 | -€12 | -65.9% |
| Financial charges | 65/66B | €18,026 | €40,004 | +€21,979 | +121.9% |
| Recurring financial charges | 65 | €18,026 | €40,004 | +€21,979 | +121.9% |
| Profit (loss) for the period before taxes | 9903 | €1,927 | €1,096 | -€831 | -43.1% |
| Income taxes | 67/77 | €869 | €383 | -€486 | -55.9% |
| Profit (loss) for the period | 9904 | €1,058 | €712 | -€346 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,058 | €712 | -€346 | -32.7% |
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 6 October 2026 via checked.be.