EVKS: 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.
EVKS
Largest movements
- Cash +€2,001
up €2,001 (+197.9%), from €1,011 to €3,012
mainly Tax, wage and social debts (+€12,186) and Stocks and contracts (+€1,788)
- Stocks and contracts -€1,788
down €1,788 (-1.7%), from €102,238 to €100,449
- Tax, wage and social debts +€12,186
up €12,186 (+2747.8%), from €443 to €12,629
- Profit (loss) carried forward -€12,094
down €12,094 (-62.1%), from €19,489 to €7,396
- Taxes +€12,205
up €12,205 (+7070.9%), from €173 to €12,378
- Gross operating margin -€1,081
down €1,081 (-71.5%), from €1,511 to €431
- Financial charges -€633
down €633 (-81.2%), from €779 to €147
- Other operating charges -€85
no longer reported in 2025 (was €85)
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 | €142,608 | €142,361 | -€247 | -0.2% |
| Fixed assets | 21/28 | €35,654 | €35,654 | = | 0.0% |
| Tangible fixed assets | 22/27 | €35,654 | €35,654 | = | 0.0% |
| Land and buildings | 22 | €35,654 | €35,654 | = | 0.0% |
| Current assets | 29/58 | €106,955 | €106,707 | -€247 | -0.2% |
| Stocks and contracts in progress | 3 | €102,238 | €100,449 | -€1,788 | -1.7% |
| Stocks | 30/36 | €102,238 | €100,449 | -€1,788 | -1.7% |
| Amounts receivable within one year | 40/41 | €3,706 | €3,246 | -€460 | -12.4% |
| Trade receivables | 40 | €3,706 | €3,246 | -€460 | -12.4% |
| Cash at bank and in hand | 54/58 | €1,011 | €3,012 | +€2,001 | +197.9% |
| Total equity and liabilities | 10/49 | €142,608 | €142,361 | -€247 | -0.2% |
| Equity | 10/15 | €27,549 | €15,456 | -€12,094 | -43.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €19,489 | €7,396 | -€12,094 | -62.1% |
| Amounts payable | 17/49 | €115,059 | €126,905 | +€11,847 | +10.3% |
| Amounts payable after more than one year | 17 | €31,512 | €31,512 | = | 0.0% |
| Financial debts | 170/4 | €31,512 | €31,512 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,547 | €95,394 | +€11,847 | +14.2% |
| Trade debts | 44 | €83,104 | €82,765 | -€339 | -0.4% |
| Suppliers | 440/4 | €83,104 | €82,765 | -€339 | -0.4% |
| Taxes, remuneration and social security | 45 | €443 | €12,629 | +€12,186 | +2747.8% |
| Taxes | 450/3 | €443 | €12,629 | +€12,186 | +2747.8% |
| Other operating charges | 640/8 | €85 | - | -€85 | |
| Gross operating margin | 9900 | €1,511 | €431 | -€1,081 | -71.5% |
| Operating profit (loss) | 9901 | €1,426 | €431 | -€995 | -69.8% |
| Financial charges | 65/66B | €779 | €147 | -€633 | -81.2% |
| Recurring financial charges | 65 | €779 | €147 | -€633 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €647 | €284 | -€363 | -56.1% |
| Income taxes | 67/77 | €173 | €12,378 | +€12,205 | +7070.9% |
| Profit (loss) for the period | 9904 | €474 | -€12,094 | -€12,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €474 | -€12,094 | -€12,568 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.