EVIMAGE: 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.
EVIMAGE
Largest movements
- Cash +€67,566
up €67,566 (+36.7%), from €184,101 to €251,667
mainly Net result for the year (+€103,070) and Depreciation (+€28,978)
- Tangible fixed assets -€7,285
down €7,285 (-2.0%), from €366,379 to €359,094
of which Land and buildings: -€12,825
- Reserves +€103,070
up €103,070 (+39.0%), from €263,970 to €367,040
of which Distributable reserves: +€103,070
- Tax, wage and social debts -€22,743
down €22,743 (-86.3%), from €26,343 to €3,600
- Current portion of long-term debt -€22,216
down €22,216 (-57.8%), from €38,425 to €16,209
- Debts after one year -€16,209
no longer reported in 2025 (was €16,209)
- Provisions +€13,478
up €13,478 (+15.3%), from €88,201 to €101,679
- Gross operating margin +€23,234
up €23,234 (+8.6%), from €269,443 to €292,677
- Provisions +€11,851
up €11,851 (+728.4%), from €1,627 to €13,478
- Taxes +€5,826
up €5,826 (+14.1%), from €41,351 to €47,177
- Depreciation +€3,245
up €3,245 (+12.6%), from €25,734 to €28,978
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 | €552,481 | €617,358 | +€64,877 | +11.7% |
| Fixed assets | 21/28 | €366,429 | €359,144 | -€7,285 | -2.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €366,379 | €359,094 | -€7,285 | -2.0% |
| Land and buildings | 22 | €256,975 | €244,150 | -€12,825 | -5.0% |
| Plant, machinery and equipment | 23 | €48,351 | €55,622 | +€7,271 | +15.0% |
| Furniture and vehicles | 24 | €2,435 | €1,006 | -€1,428 | -58.7% |
| Other tangible fixed assets | 26 | €58,619 | €58,316 | -€303 | -0.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €186,053 | €258,215 | +€72,162 | +38.8% |
| Amounts receivable within one year | 40/41 | - | €3,958 | +€3,958 | |
| Trade receivables | 40 | - | €1,135 | +€1,135 | |
| Other amounts receivable | 41 | - | €2,823 | +€2,823 | |
| Cash at bank and in hand | 54/58 | €184,101 | €251,667 | +€67,566 | +36.7% |
| Deferred charges and accrued income | 490/1 | €1,951 | €2,589 | +€638 | +32.7% |
| Total equity and liabilities | 10/49 | €552,481 | €617,358 | +€64,877 | +11.7% |
| Equity | 10/15 | €270,170 | €373,240 | +€103,070 | +38.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €263,970 | €367,040 | +€103,070 | +39.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €262,110 | €365,180 | +€103,070 | +39.3% |
| Provisions and deferred taxes | 16 | €88,201 | €101,679 | +€13,478 | +15.3% |
| Provisions for liabilities and charges | 160/5 | €88,201 | €101,679 | +€13,478 | +15.3% |
| Other liabilities and charges | 164/5 | €88,201 | €101,679 | +€13,478 | +15.3% |
| Amounts payable | 17/49 | €194,111 | €142,440 | -€51,671 | -26.6% |
| Amounts payable after more than one year | 17 | €16,209 | - | -€16,209 | |
| Financial debts | 170/4 | €16,209 | - | -€16,209 | |
| Amounts payable within one year | 42/48 | €177,902 | €142,440 | -€35,462 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €38,425 | €16,209 | -€22,216 | -57.8% |
| Trade debts | 44 | €2,318 | €2,220 | -€97 | -4.2% |
| Suppliers | 440/4 | €2,318 | €2,220 | -€97 | -4.2% |
| Taxes, remuneration and social security | 45 | €26,343 | €3,600 | -€22,743 | -86.3% |
| Taxes | 450/3 | €26,343 | €3,600 | -€22,743 | -86.3% |
| Other amounts payable | 47/48 | €110,817 | €120,411 | +€9,594 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,734 | €28,978 | +€3,245 | +12.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,627 | €13,478 | +€11,851 | +728.4% |
| Other operating charges | 640/8 | €2,045 | €2,151 | +€106 | +5.2% |
| Gross operating margin | 9900 | €269,443 | €292,677 | +€23,234 | +8.6% |
| Operating profit (loss) | 9901 | €240,037 | €248,070 | +€8,033 | +3.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €98,053 | €97,823 | -€231 | -0.2% |
| Recurring financial charges | 65 | €98,053 | €97,823 | -€231 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €141,984 | €150,247 | +€8,264 | +5.8% |
| Income taxes | 67/77 | €41,351 | €47,177 | +€5,826 | +14.1% |
| Profit (loss) for the period | 9904 | €100,633 | €103,070 | +€2,438 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €100,633 | €103,070 | +€2,438 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.