EVKT: 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.
EVKT
Largest movements
- Tangible fixed assets +€59,770
up €59,770 (+3574.1%), from €1,672 to €61,442
- Cash +€4,247
up €4,247 (+14.1%), from €30,190 to €34,437
mainly Net result for the year (+€34,643) and Debts after one year (+€29,926)
- Receivables within one year -€1,503
down €1,503 (-15.5%), from €9,670 to €8,167
of which Trade receivables: -€2,740
- Deferred charges and accrued income +€1,294
new in 2025: €1,294
- Reserves +€33,843
up €33,843 (+113.7%), from €29,767 to €63,610
- Debts after one year +€29,926
new in 2025: €29,926
- Trade debts -€8,419
down €8,419 (-95.4%), from €8,824 to €405
- Current portion of long-term debt +€7,595
new in 2025: €7,595
- Tax, wage and social debts -€1,141
no longer reported in 2025 (was €1,141)
- Gross operating margin +€10,321
up €10,321 (+26.4%), from €39,069 to €49,390
- Depreciation +€4,856
up €4,856 (+14849.2%), from €33 to €4,888
- Taxes +€1,123
up €1,123 (+13.8%), from €8,141 to €9,263
- Financial charges +€595
new in 2025: €595
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 | €41,533 | €105,340 | +€63,808 | +153.6% |
| Fixed assets | 21/28 | €1,672 | €61,442 | +€59,770 | +3574.1% |
| Tangible fixed assets | 22/27 | €1,672 | €61,442 | +€59,770 | +3574.1% |
| Furniture and vehicles | 24 | €1,672 | €61,442 | +€59,770 | +3574.1% |
| Current assets | 29/58 | €39,860 | €43,898 | +€4,038 | +10.1% |
| Amounts receivable within one year | 40/41 | €9,670 | €8,167 | -€1,503 | -15.5% |
| Trade receivables | 40 | €9,670 | €6,930 | -€2,740 | -28.3% |
| Other amounts receivable | 41 | - | €1,237 | +€1,237 | |
| Cash at bank and in hand | 54/58 | €30,190 | €34,437 | +€4,247 | +14.1% |
| Deferred charges and accrued income | 490/1 | - | €1,294 | +€1,294 | |
| Total equity and liabilities | 10/49 | €41,533 | €105,340 | +€63,808 | +153.6% |
| Equity | 10/15 | €30,767 | €64,610 | +€33,843 | +110.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,767 | €63,610 | +€33,843 | +113.7% |
| Distributable reserves | 133 | €29,767 | €63,610 | +€33,843 | +113.7% |
| Amounts payable | 17/49 | €10,765 | €40,730 | +€29,965 | +278.3% |
| Amounts payable after more than one year | 17 | - | €29,926 | +€29,926 | |
| Financial debts | 170/4 | - | €29,926 | +€29,926 | |
| Amounts payable within one year | 42/48 | €10,765 | €9,751 | -€1,015 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,595 | +€7,595 | |
| Trade debts | 44 | €8,824 | €405 | -€8,419 | -95.4% |
| Suppliers | 440/4 | €8,824 | €405 | -€8,419 | -95.4% |
| Taxes, remuneration and social security | 45 | €1,141 | - | -€1,141 | |
| Taxes | 450/3 | €1,141 | - | -€1,141 | |
| Other amounts payable | 47/48 | €800 | €1,751 | +€951 | +118.9% |
| Accrued charges and deferred income | 492/3 | - | €1,053 | +€1,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €4,888 | +€4,856 | +14849.2% |
| Other operating charges | 640/8 | €328 | - | -€328 | |
| Gross operating margin | 9900 | €39,069 | €49,390 | +€10,321 | +26.4% |
| Operating profit (loss) | 9901 | €38,708 | €44,502 | +€5,794 | +15.0% |
| Financial charges | 65/66B | - | €595 | +€595 | |
| Recurring financial charges | 65 | - | €595 | +€595 | |
| Profit (loss) for the period before taxes | 9903 | €38,708 | €43,907 | +€5,199 | +13.4% |
| Income taxes | 67/77 | €8,141 | €9,263 | +€1,123 | +13.8% |
| Profit (loss) for the period | 9904 | €30,567 | €34,643 | +€4,076 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,567 | €34,643 | +€4,076 | +13.3% |
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 6 October 2026 via checked.be.