Evimbis: 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.
Evimbis
Largest movements
- Receivables within one year +€2.7m
up €2.7m (+6868.0%), from €38,683 to €2.7m
- Current investments -€1.9m
down €1.9m (-13.8%), from €13.7m to €11.8m
- Cash -€481,586
down €481,586 (-80.6%), from €597,595 to €116,009
mainly Receivables within one year (-€2.7m) and Provisions (-€49,310)
- Reserves +€326,332
up €326,332 (+2.3%), from €14.0m to €14.4m
of which Distributable reserves: +€326,332
- Financial charges -€272,743
down €272,743 (-84.1%), from €324,186 to €51,442
- Financial income -€79,847
down €79,847 (-13.5%), from €592,903 to €513,056
- Taxes +€61,864
up €61,864 (+68.9%), from €89,801 to €151,665
- Gross operating margin -€16,575
down €16,575 (-49.7%), from €33,379 to €16,804
- Provisions -€8,109
down €8,109 (-19.7%), from -€41,202 to -€49,310
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,248,642 | €15,497,592 | +€248,950 | +1.6% |
| Fixed assets | 21/28 | €920,092 | €883,848 | -€36,244 | -3.9% |
| Tangible fixed assets | 22/27 | €920,092 | €883,848 | -€36,244 | -3.9% |
| Land and buildings | 22 | €891,839 | €868,345 | -€23,494 | -2.6% |
| Furniture and vehicles | 24 | €28,254 | €15,504 | -€12,750 | -45.1% |
| Current assets | 29/58 | €14,328,550 | €14,613,744 | +€285,194 | +2.0% |
| Amounts receivable within one year | 40/41 | €38,683 | €2,695,464 | +€2.7m | +6868.0% |
| Other amounts receivable | 41 | €38,683 | €2,695,464 | +€2.7m | +6868.0% |
| Current investments | 50/53 | €13,691,866 | €11,801,739 | -€1.9m | -13.8% |
| Cash at bank and in hand | 54/58 | €597,595 | €116,009 | -€481,586 | -80.6% |
| Deferred charges and accrued income | 490/1 | €406 | €533 | +€127 | +31.2% |
| Total equity and liabilities | 10/49 | €15,248,642 | €15,497,592 | +€248,950 | +1.6% |
| Equity | 10/15 | €15,158,689 | €15,485,021 | +€326,332 | +2.2% |
| Contributions | 10/11 | €1,116,591 | €1,116,591 | = | 0.0% |
| Reserves | 13 | €14,042,098 | €14,368,430 | +€326,332 | +2.3% |
| Non-distributable reserves | 130/1 | €17,184 | €17,184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,184 | €17,184 | = | 0.0% |
| Tax-exempt reserves | 132 | €659,096 | €659,096 | = | 0.0% |
| Distributable reserves | 133 | €13,365,818 | €13,692,151 | +€326,332 | +2.4% |
| Provisions and deferred taxes | 16 | €49,310 | €0 | -€49,310 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €49,310 | €0 | -€49,310 | -100.0% |
| Other liabilities and charges | 164/5 | €49,310 | €0 | -€49,310 | -100.0% |
| Amounts payable | 17/49 | €40,642 | €12,571 | -€28,072 | -69.1% |
| Amounts payable within one year | 42/48 | €40,642 | €12,537 | -€28,106 | -69.2% |
| Trade debts | 44 | €1,769 | €4,966 | +€3,197 | +180.8% |
| Suppliers | 440/4 | €1,769 | €4,966 | +€3,197 | +180.8% |
| Taxes, remuneration and social security | 45 | €38,874 | €7,571 | -€31,303 | -80.5% |
| Taxes | 450/3 | €38,874 | €7,571 | -€31,303 | -80.5% |
| Accrued charges and deferred income | 492/3 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,244 | €36,244 | +€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€41,202 | -€49,310 | -€8,109 | -19.7% |
| Other operating charges | 640/8 | €15,091 | €13,486 | -€1,606 | -10.6% |
| Gross operating margin | 9900 | €33,379 | €16,804 | -€16,575 | -49.7% |
| Operating profit (loss) | 9901 | €23,245 | €16,384 | -€6,861 | -29.5% |
| Financial income | 75/76B | €592,903 | €513,056 | -€79,847 | -13.5% |
| Recurring financial income | 75 | €592,903 | €513,056 | -€79,847 | -13.5% |
| Financial charges | 65/66B | €324,186 | €51,442 | -€272,743 | -84.1% |
| Recurring financial charges | 65 | €324,186 | €51,442 | -€272,743 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €291,962 | €477,998 | +€186,036 | +63.7% |
| Income taxes | 67/77 | €89,801 | €151,665 | +€61,864 | +68.9% |
| Profit (loss) for the period | 9904 | €202,161 | €326,332 | +€124,171 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €202,161 | €326,332 | +€124,171 | +61.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.