EVIEDENT: 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.
EVIEDENT
Largest movements
- Current investments +€307,392
up €307,392 (+57.5%), from €534,764 to €842,156
- Cash -€90,364
down €90,364 (-23.0%), from €392,447 to €302,082
mainly Current investments (-€307,392) and Tax, wage and social debts (-€11,235)
- Receivables within one year -€27,339
down €27,339 (-97.8%), from €27,954 to €615
of which Other amounts receivable: -€27,465
- Tangible fixed assets -€26,871
down €26,871 (-34.4%), from €78,200 to €51,329
of which Plant, machinery and equipment: -€26,871
- Reserves +€184,931
up €184,931 (+24.1%), from €767,945 to €952,876
- Gross operating margin +€12,676
up €12,676 (+5.0%), from €252,771 to €265,447
- Purchases and services -€9,977
down €9,977 (-6.1%), from €162,675 to €152,699
- Depreciation -€9,185
down €9,185 (-25.5%), from €36,056 to €26,871
- Taxes -€5,500
down €5,500 (-7.3%), from €75,187 to €69,687
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 | €1,033,365 | €1,196,182 | +€162,817 | +15.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €78,200 | €51,329 | -€26,871 | -34.4% |
| Tangible fixed assets | 22/27 | €78,200 | €51,329 | -€26,871 | -34.4% |
| Plant, machinery and equipment | 23 | €78,200 | €51,329 | -€26,871 | -34.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €955,165 | €1,144,853 | +€189,688 | +19.9% |
| Amounts receivable within one year | 40/41 | €27,954 | €615 | -€27,339 | -97.8% |
| Trade receivables | 40 | €490 | €615 | +€126 | +25.6% |
| Other amounts receivable | 41 | €27,465 | €0 | -€27,465 | -100.0% |
| Current investments | 50/53 | €534,764 | €842,156 | +€307,392 | +57.5% |
| Cash at bank and in hand | 54/58 | €392,447 | €302,082 | -€90,364 | -23.0% |
| Total equity and liabilities | 10/49 | €1,033,365 | €1,196,182 | +€162,817 | +15.8% |
| Equity | 10/15 | €897,945 | €1,082,876 | +€184,931 | +20.6% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Contributions outside capital | 11 | €130,000 | - | -€130,000 | |
| Share premium | 1100/10 | €29,900 | - | -€29,900 | |
| Other | 1109/19 | €100,100 | - | -€100,100 | |
| Reserves | 13 | €767,945 | €952,876 | +€184,931 | +24.1% |
| Distributable reserves | 133 | €767,945 | €952,876 | +€184,931 | +24.1% |
| Amounts payable | 17/49 | €135,419 | €113,306 | -€22,113 | -16.3% |
| Amounts payable after more than one year | 17 | €23,572 | €13,194 | -€10,378 | -44.0% |
| Financial debts | 170/4 | €23,572 | €13,194 | -€10,378 | -44.0% |
| Amounts payable within one year | 42/48 | €111,847 | €100,111 | -€11,736 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €10,308 | €10,408 | +€99 | +1.0% |
| Trade debts | 44 | €10,276 | €5,211 | -€5,065 | -49.3% |
| Suppliers | 440/4 | €10,276 | €5,211 | -€5,065 | -49.3% |
| Advances received on contracts in progress | 46 | €0 | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €21,641 | €10,406 | -€11,235 | -51.9% |
| Taxes | 450/3 | €21,638 | €10,406 | -€11,232 | -51.9% |
| Remuneration and social security | 454/9 | €3 | €0 | -€3 | -100.0% |
| Other amounts payable | 47/48 | €69,623 | €72,087 | +€2,465 | +3.5% |
| Turnover | 70 | €412,165 | €413,865 | +€1,700 | +0.4% |
| Non-recurring operating income | 76A | - | €4,281 | +€4,281 | |
| Goods, raw materials, services and sundry goods | 60/61 | €162,675 | €152,699 | -€9,977 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,056 | €26,871 | -€9,185 | -25.5% |
| Other operating charges | 640/8 | €672 | €1,295 | +€623 | +92.7% |
| Gross operating margin | 9900 | €252,771 | €265,447 | +€12,676 | +5.0% |
| Operating profit (loss) | 9901 | €216,044 | €237,281 | +€21,238 | +9.8% |
| Financial income | 75/76B | €15,357 | €19,145 | +€3,789 | +24.7% |
| Recurring financial income | 75 | €15,357 | €19,145 | +€3,789 | +24.7% |
| Financial charges | 65/66B | €1,886 | €1,809 | -€77 | -4.1% |
| Recurring financial charges | 65 | €1,886 | €1,809 | -€77 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €229,515 | €254,618 | +€25,103 | +10.9% |
| Income taxes | 67/77 | €75,187 | €69,687 | -€5,500 | -7.3% |
| Profit (loss) for the period | 9904 | €154,327 | €184,931 | +€30,603 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €154,327 | €184,931 | +€30,603 | +19.8% |
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 10 October 2026 via checked.be.