EVIMERIA: what changed
Two financial 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.
EVIMERIA
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-36.4%), from €13,750 to €8,750
- Deferred charges and accrued income +€2,139
new in 2025: €2,139
- Tangible fixed assets -€1,855
down €1,855 (-3.6%), from €51,027 to €49,172
of which Land and buildings: -€1,658
- Receivables within one year -€1,404
down €1,404 (-23.8%), from €5,895 to €4,491
of which Other amounts receivable: -€1,157
- Cash -€960
down €960 (-15.5%), from €6,179 to €5,219
mainly Debts after one year (-€6,518) and Deferred charges and accrued income (-€2,139)
- Debts after one year -€6,518
down €6,518 (-34.5%), from €18,873 to €12,355
of which Financial debts: -€6,518
- Tax, wage and social debts +€2,110
up €2,110 (+57.9%), from €3,641 to €5,752
- Other debts -€1,480
no longer reported in 2025 (was €1,480)
- Trade debts -€1,131
down €1,131 (-78.4%), from €1,442 to €311
- Gross operating margin +€758
up €758 (+8.6%), from €8,793 to €9,551
- Other operating charges +€442
up €442 (+50.6%), from €872 to €1,314
- Financial charges +€345
up €345 (+51.7%), from €667 to €1,012
- Taxes +€335
up €335 (+167%), from €201 to €536
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.
Derived cash bridge
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 | €76,851 | €69,770 | -€7,081 | -9.2% |
| Fixed assets | 21/28 | €64,777 | €57,922 | -€6,855 | -10.6% |
| Intangible fixed assets | 21 | €13,750 | €8,750 | -€5,000 | -36.4% |
| Tangible fixed assets | 22/27 | €51,027 | €49,172 | -€1,855 | -3.6% |
| Land and buildings | 22 | €50,483 | €48,826 | -€1,658 | -3.3% |
| Plant, machinery and equipment | 23 | €544 | €346 | -€198 | -36.4% |
| Current assets | 29/58 | €12,074 | €11,849 | -€225 | -1.9% |
| Amounts receivable within one year | 40/41 | €5,895 | €4,491 | -€1,404 | -23.8% |
| Trade receivables | 40 | €2,683 | €2,435 | -€248 | -9.2% |
| Other amounts receivable | 41 | €3,213 | €2,056 | -€1,157 | -36.0% |
| Cash at bank and in hand | 54/58 | €6,179 | €5,219 | -€960 | -15.5% |
| Deferred charges and accrued income | 490/1 | - | €2,139 | +€2,139 | |
| Total equity and liabilities | 10/49 | €76,851 | €69,770 | -€7,081 | -9.2% |
| Equity | 10/15 | €45,000 | €44,835 | -€166 | -0.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | - | -€20,460 | |
| Other | 1109/19 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €24,540 | €24,374 | -€166 | -0.7% |
| Distributable reserves | 133 | €24,540 | €24,374 | -€166 | -0.7% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €31,851 | €24,936 | -€6,915 | -21.7% |
| Amounts payable after more than one year | 17 | €18,873 | €12,355 | -€6,518 | -34.5% |
| Financial debts | 170/4 | €18,743 | €12,225 | -€6,518 | -34.8% |
| Other amounts payable | 178/9 | €130 | €130 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,978 | €12,580 | -€397 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €6,414 | €6,518 | +€104 | +1.6% |
| Trade debts | 44 | €1,442 | €311 | -€1,131 | -78.4% |
| Suppliers | 440/4 | €1,442 | €311 | -€1,131 | -78.4% |
| Taxes, remuneration and social security | 45 | €3,641 | €5,752 | +€2,110 | +57.9% |
| Taxes | 450/3 | €3,641 | €5,752 | +€2,110 | +57.9% |
| Other amounts payable | 47/48 | €1,480 | - | -€1,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,855 | €6,855 | = | 0.0% |
| Other operating charges | 640/8 | €872 | €1,314 | +€442 | +50.6% |
| Gross operating margin | 9900 | €8,793 | €9,551 | +€758 | +8.6% |
| Operating profit (loss) | 9901 | €1,065 | €1,382 | +€317 | +29.7% |
| Financial charges | 65/66B | €667 | €1,012 | +€345 | +51.7% |
| Recurring financial charges | 65 | €667 | €1,012 | +€345 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €398 | €371 | -€28 | -7.0% |
| Income taxes | 67/77 | €201 | €536 | +€335 | +167% |
| Profit (loss) for the period | 9904 | €197 | -€166 | -€363 | |
| Profit (loss) for the period to be appropriated | 9905 | €197 | -€166 | -€363 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.