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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.

What changed

EVKT

BE 1016.605.035
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€34,643
2024 · €30,567+€4,076
Equity
€64,610
2024 · €30,767+€33,843
Cash
€34,437
2024 · €30,190+€4,247
Balance sheet total
€105,340
2024 · €41,533+€63,808

Largest movements

2024 to 2025
Assets
  • 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

Equity and liabilities
  • 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)

Income statement
  • 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

effect on the 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.

Result 2024 €30,567
Gross operating margin +€10,321
Depreciation -€4,856
Other operating charges +€328
Financial charges -€595
Taxes -€1,123
Result 2025 €34,643

Cash bridge derived

cash 2024 to 2025

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.

From operations +€32,184
Investment -€64,658
Financing +€36,721
Cash 2024 €30,190
Net result for the year +€34,643
Depreciation +€4,888
Receivables within one year +€1,503
Deferred charges and accrued income -€1,294
Trade debts -€8,419
Tax, wage and social debts -€1,141
Other debts +€951
Accrued charges and deferred income +€1,053
Investment in fixed assets (net) -€64,658
Debts after one year +€29,926
Current portion of long-term debt +€7,595
Contributions, distributions and other -€800
Cash 2025 €34,437
Every line side by side 36 lines
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.