EVIMOF: 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.
EVIMOF
Largest movements
- Current investments -€55,106
down €55,106 (-15.6%), from €352,659 to €297,553
- Cash +€23,008
up €23,008 (+14.7%), from €156,278 to €179,287
mainly Current investments (+€55,106) and Depreciation (+€22,235)
- Tangible fixed assets -€22,235
down €22,235 (-3.3%), from €669,955 to €647,720
of which Land and buildings: -€21,886
- Debts after one year -€26,367
down €26,367 (-11.0%), from €239,192 to €212,825
- Trade debts -€21,883
down €21,883 (-90.6%), from €24,158 to €2,275
- Financial charges -€21,193
down €21,193 (-47.8%), from €44,326 to €23,133
- Depreciation +€16,509
up €16,509 (+288%), from €5,726 to €22,235
- Financial income +€8,900
up €8,900 (+104%), from €8,577 to €17,477
- Gross operating margin -€7,460
down €7,460 (-14.6%), from €51,058 to €43,598
- Taxes +€962
up €962 (+44,338%), from €2 to €964
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 | €1,811,171 | €1,744,999 | -€66,172 | -3.7% |
| Fixed assets | 21/28 | €670,042 | €647,720 | -€22,322 | -3.3% |
| Tangible fixed assets | 22/27 | €669,955 | €647,720 | -€22,235 | -3.3% |
| Land and buildings | 22 | €668,365 | €646,479 | -€21,886 | -3.3% |
| Plant, machinery and equipment | 23 | €1,590 | €1,240 | -€350 | -22.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €87 | €0 | -€87 | -100% |
| Current assets | 29/58 | €1,141,128 | €1,097,279 | -€43,849 | -3.8% |
| Amounts receivable after more than one year | 29 | €610,385 | €600,524 | -€9,861 | -1.6% |
| Other amounts receivable | 291 | €610,385 | €600,524 | -€9,861 | -1.6% |
| Amounts receivable within one year | 40/41 | €13,863 | €13,310 | -€553 | -4.0% |
| Trade receivables | 40 | €721 | €1,017 | +€297 | +41.2% |
| Other amounts receivable | 41 | €13,142 | €12,293 | -€850 | -6.5% |
| Current investments | 50/53 | €352,659 | €297,553 | -€55,106 | -15.6% |
| Cash at bank and in hand | 54/58 | €156,278 | €179,287 | +€23,008 | +14.7% |
| Deferred charges and accrued income | 490/1 | €7,943 | €6,606 | -€1,337 | -16.8% |
| Total equity and liabilities | 10/49 | €1,811,171 | €1,744,999 | -€66,172 | -3.7% |
| Equity | 10/15 | €930,492 | €935,102 | +€4,610 | +0.5% |
| Contributions | 10/11 | €642,000 | €642,000 | = | 0.0% |
| Reserves | 13 | €288,492 | €293,102 | +€4,610 | +1.6% |
| Distributable reserves | 133 | €288,492 | €293,102 | +€4,610 | +1.6% |
| Amounts payable | 17/49 | €880,679 | €809,897 | -€70,782 | -8.0% |
| Amounts payable after more than one year | 17 | €239,192 | €212,825 | -€26,367 | -11.0% |
| Financial debts | 170/4 | €239,192 | €212,825 | -€26,367 | -11.0% |
| Amounts payable within one year | 42/48 | €633,048 | €589,805 | -€43,244 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €25,919 | €26,367 | +€448 | +1.7% |
| Trade debts | 44 | €24,158 | €2,275 | -€21,883 | -90.6% |
| Suppliers | 440/4 | €24,158 | €2,275 | -€21,883 | -90.6% |
| Taxes, remuneration and social security | 45 | €15,019 | €8,211 | -€6,808 | -45.3% |
| Taxes | 450/3 | €15,019 | €8,211 | -€6,808 | -45.3% |
| Other amounts payable | 47/48 | €567,952 | €552,952 | -€15,000 | -2.6% |
| Accrued charges and deferred income | 492/3 | €8,439 | €7,268 | -€1,171 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,726 | €22,235 | +€16,509 | +288% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €10,253 | €10,132 | -€121 | -1.2% |
| Gross operating margin | 9900 | €51,058 | €43,598 | -€7,460 | -14.6% |
| Operating profit (loss) | 9901 | €35,078 | €11,230 | -€23,848 | -68.0% |
| Financial income | 75/76B | €8,577 | €17,477 | +€8,900 | +104% |
| Recurring financial income | 75 | €8,577 | €17,477 | +€8,900 | +104% |
| Financial charges | 65/66B | €44,326 | €23,133 | -€21,193 | -47.8% |
| Recurring financial charges | 65 | €44,326 | €23,133 | -€21,193 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€671 | €5,574 | +€6,245 | |
| Income taxes | 67/77 | €2 | €964 | +€962 | +44,338% |
| Profit (loss) for the period | 9904 | -€673 | €4,610 | +€5,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€673 | €4,610 | +€5,283 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.