EVK: 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.
EVK
Largest movements
- Receivables within one year +€54,618
up €54,618, from €0 to €54,618
of which Trade receivables: +€41,387
- Current investments -€27,926
down €27,926 (-8.9%), from €313,988 to €286,062
- Tangible fixed assets -€11,376
down €11,376 (-26.2%), from €43,361 to €31,985
- Cash +€10,634
up €10,634 (+79.7%), from €13,342 to €23,977
mainly Other debts (+€108,121) and Net result for the year (+€27,966)
- Other debts +€108,121
up €108,121 (+1214.5%), from €8,903 to €117,023
- Reserves -€89,057
down €89,057 (-28.0%), from €318,460 to €229,403
of which Distributable reserves: -€87,202
- Trade debts +€8,226
up €8,226 (+602.9%), from €1,364 to €9,591
- Staff costs +€7,116
up €7,116 (+7.0%), from €102,102 to €109,218
- Taxes +€6,728
up €6,728 (+40.7%), from €16,513 to €23,241
- Financial income +€2,867
up €2,867 (+1911533.3%), from €0 to €2,867
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 | €370,691 | €396,641 | +€25,950 | +7.0% |
| Fixed assets | 21/28 | €43,361 | €31,985 | -€11,376 | -26.2% |
| Tangible fixed assets | 22/27 | €43,361 | €31,985 | -€11,376 | -26.2% |
| Furniture and vehicles | 24 | €43,361 | €31,985 | -€11,376 | -26.2% |
| Current assets | 29/58 | €327,330 | €364,656 | +€37,326 | +11.4% |
| Amounts receivable within one year | 40/41 | €0 | €54,618 | +€54,618 | |
| Trade receivables | 40 | - | €41,387 | +€41,387 | |
| Other amounts receivable | 41 | €0 | €13,231 | +€13,231 | |
| Current investments | 50/53 | €313,988 | €286,062 | -€27,926 | -8.9% |
| Cash at bank and in hand | 54/58 | €13,342 | €23,977 | +€10,634 | +79.7% |
| Total equity and liabilities | 10/49 | €370,691 | €396,641 | +€25,950 | +7.0% |
| Equity | 10/15 | €327,010 | €237,953 | -€89,057 | -27.2% |
| Contributions | 10/11 | €8,550 | €8,550 | = | 0.0% |
| Reserves | 13 | €318,460 | €229,403 | -€89,057 | -28.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €316,605 | €229,403 | -€87,202 | -27.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,681 | €158,688 | +€115,007 | +263.3% |
| Amounts payable within one year | 42/48 | €42,781 | €158,688 | +€115,907 | +270.9% |
| Trade debts | 44 | €1,364 | €9,591 | +€8,226 | +602.9% |
| Suppliers | 440/4 | €1,364 | €9,591 | +€8,226 | +602.9% |
| Taxes, remuneration and social security | 45 | €32,514 | €32,074 | -€439 | -1.4% |
| Taxes | 450/3 | €21,450 | €19,797 | -€1,653 | -7.7% |
| Remuneration and social security | 454/9 | €11,064 | €12,278 | +€1,214 | +11.0% |
| Other amounts payable | 47/48 | €8,903 | €117,023 | +€108,121 | +1214.5% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100.0% |
| Remuneration, social security and pensions | 62 | €102,102 | €109,218 | +€7,116 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,254 | €11,376 | +€123 | +1.1% |
| Other operating charges | 640/8 | €110 | €1,031 | +€920 | +833.3% |
| Gross operating margin | 9900 | €169,077 | €170,399 | +€1,322 | +0.8% |
| Operating profit (loss) | 9901 | €55,611 | €48,774 | -€6,836 | -12.3% |
| Financial income | 75/76B | €0 | €2,867 | +€2,867 | +1911533.3% |
| Recurring financial income | 75 | €0 | €2,867 | +€2,867 | +1911533.3% |
| Financial charges | 65/66B | €10 | €435 | +€425 | +4336.0% |
| Recurring financial charges | 65 | €10 | €435 | +€425 | +4336.0% |
| Profit (loss) for the period before taxes | 9903 | €55,601 | €51,207 | -€4,395 | -7.9% |
| Income taxes | 67/77 | €16,513 | €23,241 | +€6,728 | +40.7% |
| Profit (loss) for the period | 9904 | €39,088 | €27,966 | -€11,123 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,088 | €27,966 | -€11,123 | -28.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.