EVISION: 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.
EVISION
Largest movements
- Cash -€24,091
down €24,091 (-32.5%), from €74,063 to €49,972
mainly Tax, wage and social debts (-€50,592) and Other debts (-€40,141)
- Receivables within one year -€20,139
down €20,139 (-23.7%), from €84,911 to €64,772
of which Other amounts receivable: -€23,712
- Tangible fixed assets -€2,014
down €2,014 (-11.8%), from €17,104 to €15,090
- Tax, wage and social debts -€50,592
down €50,592 (-89.3%), from €56,634 to €6,041
- Other debts -€40,141
down €40,141 (-69.0%), from €58,141 to €18,000
- Reserves +€39,900
up €39,900 (+83.3%), from €47,900 to €87,799
of which Distributable reserves: +€39,900
- Trade debts +€4,605
up €4,605 (+375.0%), from €1,228 to €5,832
- Depreciation +€1,750
up €1,750 (+15.9%), from €11,007 to €12,758
- Taxes -€931
down €931 (-5.2%), from €17,823 to €16,892
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 | €176,302 | €130,073 | -€46,229 | -26.2% |
| Fixed assets | 21/28 | €17,104 | €15,090 | -€2,014 | -11.8% |
| Tangible fixed assets | 22/27 | €17,104 | €15,090 | -€2,014 | -11.8% |
| Furniture and vehicles | 24 | €17,104 | €15,090 | -€2,014 | -11.8% |
| Current assets | 29/58 | €159,198 | €114,983 | -€44,215 | -27.8% |
| Amounts receivable within one year | 40/41 | €84,911 | €64,772 | -€20,139 | -23.7% |
| Trade receivables | 40 | €33,443 | €37,016 | +€3,573 | +10.7% |
| Other amounts receivable | 41 | €51,468 | €27,756 | -€23,712 | -46.1% |
| Cash at bank and in hand | 54/58 | €74,063 | €49,972 | -€24,091 | -32.5% |
| Deferred charges and accrued income | 490/1 | €224 | €238 | +€15 | +6.6% |
| Total equity and liabilities | 10/49 | €176,302 | €130,073 | -€46,229 | -26.2% |
| Equity | 10/15 | €60,300 | €100,199 | +€39,900 | +66.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €47,900 | €87,799 | +€39,900 | +83.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €46,040 | €85,939 | +€39,900 | +86.7% |
| Amounts payable | 17/49 | €116,002 | €29,874 | -€86,128 | -74.2% |
| Amounts payable within one year | 42/48 | €116,002 | €29,874 | -€86,128 | -74.2% |
| Trade debts | 44 | €1,228 | €5,832 | +€4,605 | +375.0% |
| Suppliers | 440/4 | €1,228 | €5,832 | +€4,605 | +375.0% |
| Taxes, remuneration and social security | 45 | €56,634 | €6,041 | -€50,592 | -89.3% |
| Taxes | 450/3 | €56,634 | €6,041 | -€50,592 | -89.3% |
| Other amounts payable | 47/48 | €58,141 | €18,000 | -€40,141 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,007 | €12,758 | +€1,750 | +15.9% |
| Other operating charges | 640/8 | €618 | €638 | +€20 | +3.2% |
| Gross operating margin | 9900 | €87,640 | €88,232 | +€592 | +0.7% |
| Operating profit (loss) | 9901 | €76,014 | €74,836 | -€1,178 | -1.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €50 | €45 | -€5 | -10.6% |
| Recurring financial charges | 65 | €50 | €45 | -€5 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €75,964 | €74,792 | -€1,172 | -1.5% |
| Income taxes | 67/77 | €17,823 | €16,892 | -€931 | -5.2% |
| Profit (loss) for the period | 9904 | €58,141 | €57,900 | -€241 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,141 | €57,900 | -€241 | -0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.