EVIEDEMMENT: 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.
EVIEDEMMENT
Largest movements
- Receivables within one year +€8,222
up €8,222 (+136.1%), from €6,042 to €14,264
of which Trade receivables: +€8,214
- Tangible fixed assets -€6,939
down €6,939 (-19.7%), from €35,260 to €28,321
- Deferred charges and accrued income -€804
down €804 (-16.1%), from €4,991 to €4,187
- Cash +€777
up €777 (+17.7%), from €4,396 to €5,173
mainly Depreciation (+€10,121) and Net result for the year (+€2,739)
- Current portion of long-term debt -€4,867
down €4,867 (-100.0%), from €4,867 to €0
- Reserves +€2,739
up €2,739 (+10.8%), from €25,344 to €28,083
- Other debts +€2,535
up €2,535 (+74.2%), from €3,414 to €5,949
- Tax, wage and social debts +€719
up €719 (+14.2%), from €5,050 to €5,770
of which Taxes: +€719
- Depreciation -€3,891
down €3,891 (-27.8%), from €14,013 to €10,121
- Gross operating margin +€1,903
up €1,903 (+11.6%), from €16,363 to €18,267
- Staff costs -€1,583
down €1,583, from €1,581 to -€2
- Financial charges -€409
down €409 (-12.1%), from €3,373 to €2,964
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 | €57,443 | €58,470 | +€1,027 | +1.8% |
| Fixed assets | 21/28 | €37,515 | €30,346 | -€7,169 | -19.1% |
| Intangible fixed assets | 21 | €230 | €0 | -€230 | -100.0% |
| Tangible fixed assets | 22/27 | €35,260 | €28,321 | -€6,939 | -19.7% |
| Plant, machinery and equipment | 23 | €13,456 | €10,823 | -€2,633 | -19.6% |
| Furniture and vehicles | 24 | €9,476 | €6,984 | -€2,492 | -26.3% |
| Other tangible fixed assets | 26 | €12,329 | €10,514 | -€1,814 | -14.7% |
| Financial fixed assets | 28 | €2,025 | €2,025 | = | 0.0% |
| Current assets | 29/58 | €19,929 | €28,124 | +€8,196 | +41.1% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,042 | €14,264 | +€8,222 | +136.1% |
| Trade receivables | 40 | €6,042 | €14,256 | +€8,214 | +135.9% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €4,396 | €5,173 | +€777 | +17.7% |
| Deferred charges and accrued income | 490/1 | €4,991 | €4,187 | -€804 | -16.1% |
| Total equity and liabilities | 10/49 | €57,443 | €58,470 | +€1,027 | +1.8% |
| Equity | 10/15 | €35,344 | €38,083 | +€2,739 | +7.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,344 | €28,083 | +€2,739 | +10.8% |
| Distributable reserves | 133 | €25,344 | €28,083 | +€2,739 | +10.8% |
| Amounts payable | 17/49 | €22,099 | €20,387 | -€1,713 | -7.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,099 | €20,387 | -€1,713 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €4,867 | €0 | -€4,867 | -100.0% |
| Trade debts | 44 | €8,768 | €8,668 | -€100 | -1.1% |
| Suppliers | 440/4 | €8,768 | €8,668 | -€100 | -1.1% |
| Taxes, remuneration and social security | 45 | €5,050 | €5,770 | +€719 | +14.2% |
| Taxes | 450/3 | €5,050 | €5,770 | +€719 | +14.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,414 | €5,949 | +€2,535 | +74.2% |
| Remuneration, social security and pensions | 62 | €1,581 | -€2 | -€1,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,013 | €10,121 | -€3,891 | -27.8% |
| Other operating charges | 640/8 | €2,541 | €2,399 | -€143 | -5.6% |
| Gross operating margin | 9900 | €16,363 | €18,267 | +€1,903 | +11.6% |
| Operating profit (loss) | 9901 | -€1,772 | €5,749 | +€7,521 | |
| Financial income | 75/76B | €187 | €105 | -€82 | -43.8% |
| Recurring financial income | 75 | €187 | €105 | -€82 | -43.8% |
| Financial charges | 65/66B | €3,373 | €2,964 | -€409 | -12.1% |
| Recurring financial charges | 65 | €3,373 | €2,964 | -€409 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,958 | €2,890 | +€7,848 | |
| Income taxes | 67/77 | €164 | €151 | -€13 | -8.1% |
| Profit (loss) for the period | 9904 | -€5,122 | €2,739 | +€7,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,122 | €2,739 | +€7,861 |
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 30 September 2026 via checked.be.