EVLAN: 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.
EVLAN
Largest movements
- Cash -€9,441
down €9,441 (-86.1%), from €10,961 to €1,520
mainly Investment in fixed assets (net) (-€10,000) and Debts after one year (-€7,451)
- Tangible fixed assets +€6,127
up €6,127 (+9.4%), from €65,392 to €71,520
of which Land and buildings: +€6,625
- Receivables within one year -€2,437
down €2,437 (-34.7%), from €7,028 to €4,592
of which Other amounts receivable: -€2,860
- Debts after one year -€7,451
down €7,451 (-16.3%), from €45,627 to €38,176
- Profit (loss) carried forward +€2,603
up €2,603 (+46.4%), from €5,607 to €8,210
- Trade debts -€953
down €953 (-87.2%), from €1,093 to €140
- Gross operating margin -€5,338
down €5,338 (-34.0%), from €15,684 to €10,346
- Taxes -€1,644
down €1,644 (-63.8%), from €2,578 to €934
- Depreciation -€434
down €434 (-10.1%), from €4,307 to €3,873
- Financial charges -€239
down €239 (-15.2%), from €1,573 to €1,334
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 | €83,460 | €77,711 | -€5,750 | -6.9% |
| Fixed assets | 21/28 | €65,471 | €71,599 | +€6,127 | +9.4% |
| Tangible fixed assets | 22/27 | €65,392 | €71,520 | +€6,127 | +9.4% |
| Land and buildings | 22 | €64,385 | €71,010 | +€6,625 | +10.3% |
| Plant, machinery and equipment | 23 | €618 | €387 | -€231 | -37.4% |
| Furniture and vehicles | 24 | €389 | €122 | -€266 | -68.5% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €17,989 | €6,112 | -€11,877 | -66.0% |
| Amounts receivable within one year | 40/41 | €7,028 | €4,592 | -€2,437 | -34.7% |
| Trade receivables | 40 | €837 | €1,260 | +€423 | +50.6% |
| Other amounts receivable | 41 | €6,192 | €3,332 | -€2,860 | -46.2% |
| Cash at bank and in hand | 54/58 | €10,961 | €1,520 | -€9,441 | -86.1% |
| Total equity and liabilities | 10/49 | €83,460 | €77,711 | -€5,750 | -6.9% |
| Equity | 10/15 | €24,207 | €26,810 | +€2,603 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,607 | €8,210 | +€2,603 | +46.4% |
| Amounts payable | 17/49 | €59,253 | €50,900 | -€8,353 | -14.1% |
| Amounts payable after more than one year | 17 | €45,627 | €38,176 | -€7,451 | -16.3% |
| Financial debts | 170/4 | €45,627 | €38,176 | -€7,451 | -16.3% |
| Amounts payable within one year | 42/48 | €13,626 | €12,724 | -€902 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €7,348 | €7,451 | +€103 | +1.4% |
| Financial debts | 43 | €1,519 | €1,533 | +€15 | +1.0% |
| Credit institutions | 430/8 | €1,519 | €1,533 | +€15 | +1.0% |
| Trade debts | 44 | €1,093 | €140 | -€953 | -87.2% |
| Suppliers | 440/4 | €1,093 | €140 | -€953 | -87.2% |
| Other amounts payable | 47/48 | €3,667 | €3,601 | -€66 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,307 | €3,873 | -€434 | -10.1% |
| Other operating charges | 640/8 | €1,573 | €1,612 | +€39 | +2.5% |
| Gross operating margin | 9900 | €15,684 | €10,346 | -€5,338 | -34.0% |
| Operating profit (loss) | 9901 | €9,804 | €4,861 | -€4,943 | -50.4% |
| Financial income | 75/76B | €16 | €10 | -€6 | -38.5% |
| Recurring financial income | 75 | €16 | €10 | -€6 | -38.5% |
| Financial charges | 65/66B | €1,573 | €1,334 | -€239 | -15.2% |
| Recurring financial charges | 65 | €1,573 | €1,334 | -€239 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €8,247 | €3,537 | -€4,710 | -57.1% |
| Income taxes | 67/77 | €2,578 | €934 | -€1,644 | -63.8% |
| Profit (loss) for the period | 9904 | €5,669 | €2,603 | -€3,066 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,669 | €2,603 | -€3,066 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.