EVJV: what changed
EVJV
Largest movements
- Tangible fixed assets -€12,469
down €12,469 (-14.7%), from €84,585 to €72,115
of which Leasing and similar rights: -€6,769
- Receivables within one year +€2,135
up €2,135 (+271%), from €787 to €2,922
of which Trade receivables: +€1,463
- Profit (loss) carried forward +€49,854
up €49,854, from -€49,854 to €0
- Short-term financial debts +€36,412
new in 2025: €36,412
- Reserves -€35,790
down €35,790 (-92.2%), from €38,805 to €3,015
- Current portion of long-term debt -€35,416
down €35,416 (-80.7%), from €43,880 to €8,464
- Other debts -€11,105
down €11,105 (-53.4%), from €20,789 to €9,684
- Gross operating margin +€20,820
up €20,820 (+112%), from €18,564 to €39,384
- Depreciation -€3,140
down €3,140 (-15.4%), from €20,359 to €17,219
- Taxes +€2,732
up €2,732 (+1,650%), from €166 to €2,898
- Other operating charges -€969
down €969 (-23.4%), from €4,140 to €3,171
- Financial charges -€642
down €642 (-23.8%), from €2,695 to €2,053
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,568 | €75,694 | -€10,873 | -12.6% |
| Fixed assets | 21/28 | €84,585 | €72,115 | -€12,469 | -14.7% |
| Tangible fixed assets | 22/27 | €84,585 | €72,115 | -€12,469 | -14.7% |
| Land and buildings | 22 | €65,122 | €61,875 | -€3,247 | -5.0% |
| Plant, machinery and equipment | 23 | €453 | €12 | -€441 | -97.4% |
| Furniture and vehicles | 24 | €2,096 | €84 | -€2,012 | -96.0% |
| Leasing and similar rights | 25 | €16,914 | €10,144 | -€6,769 | -40.0% |
| Current assets | 29/58 | €1,983 | €3,579 | +€1,596 | +80.5% |
| Amounts receivable within one year | 40/41 | €787 | €2,922 | +€2,135 | +271% |
| Trade receivables | 40 | €150 | €1,613 | +€1,463 | +975% |
| Other amounts receivable | 41 | €637 | €1,308 | +€671 | +105% |
| Deferred charges and accrued income | 490/1 | €1,196 | €658 | -€539 | -45.0% |
| Total equity and liabilities | 10/49 | €86,568 | €75,694 | -€10,873 | -12.6% |
| Equity | 10/15 | -€4,849 | €9,215 | +€14,064 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,805 | €3,015 | -€35,790 | -92.2% |
| Distributable reserves | 133 | €38,805 | €3,015 | -€35,790 | -92.2% |
| Profit (loss) carried forward | 14 | -€49,854 | €0 | +€49,854 | |
| Amounts payable | 17/49 | €91,417 | €66,479 | -€24,937 | -27.3% |
| Amounts payable after more than one year | 17 | €8,464 | €0 | -€8,464 | -100% |
| Financial debts | 170/4 | €8,464 | €0 | -€8,464 | -100% |
| Amounts payable within one year | 42/48 | €82,952 | €66,479 | -€16,473 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €43,880 | €8,464 | -€35,416 | -80.7% |
| Financial debts | 43 | - | €36,412 | +€36,412 | |
| Credit institutions | 430/8 | - | €36,412 | +€36,412 | |
| Trade debts | 44 | €7,967 | €8,856 | +€889 | +11.2% |
| Suppliers | 440/4 | €7,967 | €8,856 | +€889 | +11.2% |
| Taxes, remuneration and social security | 45 | €10,316 | €3,063 | -€7,252 | -70.3% |
| Taxes | 450/3 | €10,316 | €3,063 | -€7,252 | -70.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €20,789 | €9,684 | -€11,105 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,359 | €17,219 | -€3,140 | -15.4% |
| Other operating charges | 640/8 | €4,140 | €3,171 | -€969 | -23.4% |
| Gross operating margin | 9900 | €18,564 | €39,384 | +€20,820 | +112% |
| Operating profit (loss) | 9901 | -€5,936 | €18,993 | +€24,929 | |
| Financial income | 75/76B | €18 | €21 | +€3 | +19.3% |
| Recurring financial income | 75 | €18 | €21 | +€3 | +19.3% |
| Financial charges | 65/66B | €2,695 | €2,053 | -€642 | -23.8% |
| Recurring financial charges | 65 | €2,695 | €2,053 | -€642 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,612 | €16,961 | +€25,574 | |
| Income taxes | 67/77 | €166 | €2,898 | +€2,732 | +1,650% |
| Profit (loss) for the period | 9904 | -€8,778 | €14,064 | +€22,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,778 | €14,064 | +€22,842 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.