EVIM: 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.
EVIM
Largest movements
- Current investments -€521,960
down €521,960 (-73.7%), from €708,337 to €186,376
- Tangible fixed assets +€493,589
up €493,589 (+27.7%), from €1.8m to €2.3m
of which Land and buildings: +€504,686
- Profit (loss) carried forward -€107,494
down €107,494 (-30.3%), from -€355,351 to -€462,845
- Other debts +€60,156
up €60,156 (+10.5%), from €570,785 to €630,941
- Depreciation +€34,669
up €34,669 (+90.0%), from €38,502 to €73,171
- Financial income -€16,863
down €16,863 (-57.6%), from €29,295 to €12,432
- Other operating charges -€4,453
down €4,453 (-25.4%), from €17,557 to €13,104
- Gross operating margin +€910
up €910 (+2.6%), from -€34,501 to -€33,591
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 | €2,553,539 | €2,495,847 | -€57,692 | -2.3% |
| Fixed assets | 21/28 | €1,787,695 | €2,281,285 | +€493,589 | +27.6% |
| Tangible fixed assets | 22/27 | €1,783,234 | €2,276,824 | +€493,589 | +27.7% |
| Land and buildings | 22 | €1,727,092 | €2,231,779 | +€504,686 | +29.2% |
| Plant, machinery and equipment | 23 | €12,758 | €3,232 | -€9,526 | -74.7% |
| Furniture and vehicles | 24 | €43,384 | €41,813 | -€1,571 | -3.6% |
| Financial fixed assets | 28 | €4,461 | €4,461 | = | 0.0% |
| Current assets | 29/58 | €765,843 | €214,562 | -€551,281 | -72.0% |
| Amounts receivable within one year | 40/41 | €9,188 | €3,730 | -€5,458 | -59.4% |
| Other amounts receivable | 41 | €9,188 | €3,730 | -€5,458 | -59.4% |
| Current investments | 50/53 | €708,337 | €186,376 | -€521,960 | -73.7% |
| Cash at bank and in hand | 54/58 | €29,979 | €5,587 | -€24,393 | -81.4% |
| Deferred charges and accrued income | 490/1 | €18,340 | €18,869 | +€530 | +2.9% |
| Total equity and liabilities | 10/49 | €2,553,539 | €2,495,847 | -€57,692 | -2.3% |
| Equity | 10/15 | €1,965,256 | €1,857,762 | -€107,494 | -5.5% |
| Contributions | 10/11 | €559,168 | €559,168 | = | 0.0% |
| Capital | 10 | €559,168 | €559,168 | = | 0.0% |
| Issued capital | 100 | €559,168 | €559,168 | = | 0.0% |
| Reserves | 13 | €1,761,439 | €1,761,439 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55,917 | €55,917 | = | 0.0% |
| Legal reserve | 130 | €55,917 | €55,917 | = | 0.0% |
| Distributable reserves | 133 | €1,705,522 | €1,705,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€355,351 | -€462,845 | -€107,494 | -30.3% |
| Amounts payable | 17/49 | €588,283 | €638,085 | +€49,803 | +8.5% |
| Amounts payable within one year | 42/48 | €585,283 | €635,985 | +€50,703 | +8.7% |
| Trade debts | 44 | €14,298 | €2,940 | -€11,357 | -79.4% |
| Suppliers | 440/4 | €14,298 | €2,940 | -€11,357 | -79.4% |
| Taxes, remuneration and social security | 45 | €200 | €2,104 | +€1,904 | +952.0% |
| Taxes | 450/3 | - | €1,904 | +€1,904 | |
| Remuneration and social security | 454/9 | €200 | €200 | = | 0.0% |
| Other amounts payable | 47/48 | €570,785 | €630,941 | +€60,156 | +10.5% |
| Accrued charges and deferred income | 492/3 | €3,000 | €2,100 | -€900 | -30.0% |
| Non-recurring operating income | 76A | €4,132 | €0 | -€4,132 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,502 | €73,171 | +€34,669 | +90.0% |
| Other operating charges | 640/8 | €17,557 | €13,104 | -€4,453 | -25.4% |
| Gross operating margin | 9900 | -€34,501 | -€33,591 | +€910 | +2.6% |
| Operating profit (loss) | 9901 | -€90,560 | -€119,866 | -€29,306 | -32.4% |
| Financial income | 75/76B | €29,295 | €12,432 | -€16,863 | -57.6% |
| Recurring financial income | 75 | €29,295 | €12,432 | -€16,863 | -57.6% |
| Financial charges | 65/66B | €379 | €61 | -€318 | -84.0% |
| Recurring financial charges | 65 | €379 | €61 | -€318 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | -€61,643 | -€107,494 | -€45,851 | -74.4% |
| Income taxes | 67/77 | €201 | €0 | -€201 | -100.0% |
| Profit (loss) for the period | 9904 | -€61,844 | -€107,494 | -€45,651 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,844 | -€107,494 | -€45,651 | -73.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.