EVIMAUX: 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.
EVIMAUX
Largest movements
- Tangible fixed assets -€13,720
down €13,720 (-7.8%), from €175,067 to €161,348
of which Plant, machinery and equipment: -€8,876
- Cash -€6,136
no longer reported in 2025 (was €6,136)
mainly Debts after one year (-€34,006) and Investment in fixed assets (net) (-€9,310)
- Debts after one year -€34,006
down €34,006 (-43.6%), from €78,059 to €44,053
- Profit (loss) carried forward +€5,589
up €5,589 (+57.8%), from -€9,662 to -€4,073
- Short-term financial debts +€4,909
new in 2025: €4,909
- Trade debts +€4,763
up €4,763 (+79.8%), from €5,969 to €10,731
- Tax, wage and social debts -€2,230
down €2,230 (-59.8%), from €3,729 to €1,499
- Gross operating margin -€5,341
down €5,341 (-13.9%), from €38,290 to €32,949
- Financial charges -€4,111
down €4,111 (-52.5%), from €7,826 to €3,715
- Depreciation +€771
up €771 (+3.5%), from €22,259 to €23,030
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 | €193,576 | €173,951 | -€19,625 | -10.1% |
| Fixed assets | 21/28 | €175,067 | €161,348 | -€13,720 | -7.8% |
| Tangible fixed assets | 22/27 | €175,067 | €161,348 | -€13,720 | -7.8% |
| Land and buildings | 22 | €139,261 | €134,417 | -€4,844 | -3.5% |
| Plant, machinery and equipment | 23 | €35,807 | €26,931 | -€8,876 | -24.8% |
| Current assets | 29/58 | €18,508 | €12,604 | -€5,905 | -31.9% |
| Amounts receivable within one year | 40/41 | €10,274 | €10,636 | +€362 | +3.5% |
| Trade receivables | 40 | €10,274 | €9,612 | -€662 | -6.4% |
| Other amounts receivable | 41 | - | €1,023 | +€1,023 | |
| Cash at bank and in hand | 54/58 | €6,136 | - | -€6,136 | |
| Deferred charges and accrued income | 490/1 | €2,098 | €1,968 | -€130 | -6.2% |
| Total equity and liabilities | 10/49 | €193,576 | €173,951 | -€19,625 | -10.1% |
| Equity | 10/15 | €36,968 | €42,557 | +€5,589 | +15.1% |
| Contributions | 10/11 | €10,907 | €10,907 | = | 0.0% |
| Reserves | 13 | €35,722 | €35,722 | = | 0.0% |
| Distributable reserves | 133 | €35,722 | €35,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,662 | -€4,073 | +€5,589 | +57.8% |
| Amounts payable | 17/49 | €156,608 | €131,394 | -€25,214 | -16.1% |
| Amounts payable after more than one year | 17 | €78,059 | €44,053 | -€34,006 | -43.6% |
| Financial debts | 170/4 | €78,059 | €44,053 | -€34,006 | -43.6% |
| Amounts payable within one year | 42/48 | €78,549 | €87,291 | +€8,742 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €32,943 | €34,821 | +€1,878 | +5.7% |
| Financial debts | 43 | - | €4,909 | +€4,909 | |
| Credit institutions | 430/8 | - | €4,909 | +€4,909 | |
| Trade debts | 44 | €5,969 | €10,731 | +€4,763 | +79.8% |
| Suppliers | 440/4 | €5,969 | €10,731 | +€4,763 | +79.8% |
| Taxes, remuneration and social security | 45 | €3,729 | €1,499 | -€2,230 | -59.8% |
| Taxes | 450/3 | €3,729 | €1,499 | -€2,230 | -59.8% |
| Other amounts payable | 47/48 | €35,909 | €35,332 | -€578 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,259 | €23,030 | +€771 | +3.5% |
| Other operating charges | 640/8 | €384 | €437 | +€53 | +13.8% |
| Gross operating margin | 9900 | €38,290 | €32,949 | -€5,341 | -13.9% |
| Operating profit (loss) | 9901 | €15,646 | €9,481 | -€6,165 | -39.4% |
| Financial charges | 65/66B | €7,826 | €3,715 | -€4,111 | -52.5% |
| Recurring financial charges | 65 | €7,826 | €3,715 | -€4,111 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €7,820 | €5,766 | -€2,054 | -26.3% |
| Income taxes | 67/77 | €201 | €177 | -€24 | -12.1% |
| Profit (loss) for the period | 9904 | €7,619 | €5,589 | -€2,030 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,619 | €5,589 | -€2,030 | -26.6% |
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 2 October 2026 via checked.be.