EVIKOR: 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.
EVIKOR
Largest movements
- Financial fixed assets +€45,000
new in 2025: €45,000
- Cash -€42,627
down €42,627 (-47.2%), from €90,383 to €47,756
mainly Investment in fixed assets (net) (-€45,000) and Other debts (-€39,909)
- Tangible fixed assets -€12,314
down €12,314 (-31.8%), from €38,713 to €26,399
of which Furniture and vehicles: -€9,211
- Other debts -€39,909
down €39,909 (-99.3%), from €40,176 to €266
- Reserves +€38,226
up €38,226 (+64.5%), from €59,282 to €97,508
- Debts after one year -€9,132
down €9,132 (-45.3%), from €20,164 to €11,032
- Gross operating margin +€18,980
up €18,980 (+43.5%), from €43,643 to €62,624
- Taxes +€4,011
up €4,011 (+60.1%), from €6,674 to €10,684
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 | €142,263 | €132,943 | -€9,320 | -6.6% |
| Fixed assets | 21/28 | €38,713 | €71,399 | +€32,686 | +84.4% |
| Tangible fixed assets | 22/27 | €38,713 | €26,399 | -€12,314 | -31.8% |
| Furniture and vehicles | 24 | €28,831 | €19,620 | -€9,211 | -31.9% |
| Other tangible fixed assets | 26 | €9,883 | €6,779 | -€3,104 | -31.4% |
| Financial fixed assets | 28 | - | €45,000 | +€45,000 | |
| Current assets | 29/58 | €103,550 | €61,544 | -€42,006 | -40.6% |
| Amounts receivable within one year | 40/41 | €12,705 | €13,788 | +€1,083 | +8.5% |
| Trade receivables | 40 | €12,705 | €13,788 | +€1,083 | +8.5% |
| Cash at bank and in hand | 54/58 | €90,383 | €47,756 | -€42,627 | -47.2% |
| Deferred charges and accrued income | 490/1 | €461 | - | -€461 | |
| Total equity and liabilities | 10/49 | €142,263 | €132,943 | -€9,320 | -6.6% |
| Equity | 10/15 | €65,282 | €103,508 | +€38,226 | +58.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €59,282 | €97,508 | +€38,226 | +64.5% |
| Distributable reserves | 133 | €59,282 | €97,508 | +€38,226 | +64.5% |
| Amounts payable | 17/49 | €76,981 | €29,435 | -€47,546 | -61.8% |
| Amounts payable after more than one year | 17 | €20,164 | €11,032 | -€9,132 | -45.3% |
| Financial debts | 170/4 | €20,164 | €11,032 | -€9,132 | -45.3% |
| Amounts payable within one year | 42/48 | €56,817 | €18,403 | -€38,414 | -67.6% |
| Current portion of amounts payable after more than one year | 42 | €8,843 | €9,132 | +€289 | +3.3% |
| Trade debts | 44 | €2,204 | €2,234 | +€29 | +1.3% |
| Suppliers | 440/4 | €2,204 | €2,234 | +€29 | +1.3% |
| Taxes, remuneration and social security | 45 | €5,593 | €6,770 | +€1,177 | +21.0% |
| Taxes | 450/3 | €2,910 | €3,800 | +€890 | +30.6% |
| Remuneration and social security | 454/9 | €2,683 | €2,970 | +€287 | +10.7% |
| Other amounts payable | 47/48 | €40,176 | €266 | -€39,909 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,314 | €12,314 | = | 0.0% |
| Other operating charges | 640/8 | €675 | €519 | -€155 | -23.0% |
| Gross operating margin | 9900 | €43,643 | €62,624 | +€18,980 | +43.5% |
| Operating profit (loss) | 9901 | €30,654 | €49,790 | +€19,136 | +62.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,184 | €880 | -€305 | -25.7% |
| Recurring financial charges | 65 | €1,184 | €880 | -€305 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €29,472 | €48,911 | +€19,438 | +66.0% |
| Income taxes | 67/77 | €6,674 | €10,684 | +€4,011 | +60.1% |
| Profit (loss) for the period | 9904 | €22,798 | €38,226 | +€15,428 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,798 | €38,226 | +€15,428 | +67.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.