EVMAN: 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.
EVMAN
Largest movements
- Cash +€4,917
up €4,917 (+11.7%), from €42,057 to €46,974
mainly Net result for the year (+€9,690) and Depreciation (+€1,972)
- Receivables within one year +€3,421
up €3,421 (+26.6%), from €12,842 to €16,263
of which Other amounts receivable: +€2,887
- Tangible fixed assets -€1,519
down €1,519 (-55.9%), from €2,715 to €1,196
of which Plant, machinery and equipment: -€1,479
- Reserves +€9,500
up €9,500 (+20.6%), from €46,200 to €55,700
- Tax, wage and social debts -€1,739
down €1,739 (-47.3%), from €3,673 to €1,934
- Trade debts -€1,131
down €1,131 (-36.5%), from €3,096 to €1,965
- Gross operating margin -€4,529
down €4,529 (-22.8%), from €19,845 to €15,316
- Other operating charges -€2,969
no longer reported in 2025 (was €2,969)
- Depreciation -€1,386
down €1,386 (-41.3%), from €3,358 to €1,972
- Financial income -€200
no longer reported in 2025 (was €200)
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 | €57,736 | €64,557 | +€6,820 | +11.8% |
| Fixed assets | 21/28 | €2,715 | €1,196 | -€1,519 | -55.9% |
| Tangible fixed assets | 22/27 | €2,715 | €1,196 | -€1,519 | -55.9% |
| Plant, machinery and equipment | 23 | €2,675 | €1,196 | -€1,479 | -55.3% |
| Furniture and vehicles | 24 | €40 | - | -€40 | |
| Current assets | 29/58 | €55,021 | €63,360 | +€8,339 | +15.2% |
| Amounts receivable within one year | 40/41 | €12,842 | €16,263 | +€3,421 | +26.6% |
| Trade receivables | 40 | €3,939 | €4,472 | +€534 | +13.5% |
| Other amounts receivable | 41 | €8,903 | €11,790 | +€2,887 | +32.4% |
| Cash at bank and in hand | 54/58 | €42,057 | €46,974 | +€4,917 | +11.7% |
| Deferred charges and accrued income | 490/1 | €123 | €124 | +€1 | +0.8% |
| Total equity and liabilities | 10/49 | €57,736 | €64,557 | +€6,820 | +11.8% |
| Equity | 10/15 | €50,968 | €60,657 | +€9,690 | +19.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,200 | €55,700 | +€9,500 | +20.6% |
| Distributable reserves | 133 | €46,200 | €55,700 | +€9,500 | +20.6% |
| Profit (loss) carried forward | 14 | €1,768 | €1,957 | +€190 | +10.7% |
| Amounts payable | 17/49 | €6,769 | €3,899 | -€2,869 | -42.4% |
| Amounts payable within one year | 42/48 | €6,769 | €3,899 | -€2,869 | -42.4% |
| Trade debts | 44 | €3,096 | €1,965 | -€1,131 | -36.5% |
| Suppliers | 440/4 | €3,096 | €1,965 | -€1,131 | -36.5% |
| Taxes, remuneration and social security | 45 | €3,673 | €1,934 | -€1,739 | -47.3% |
| Taxes | 450/3 | €3,673 | €1,934 | -€1,739 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,358 | €1,972 | -€1,386 | -41.3% |
| Other operating charges | 640/8 | €2,969 | - | -€2,969 | |
| Gross operating margin | 9900 | €19,845 | €15,316 | -€4,529 | -22.8% |
| Operating profit (loss) | 9901 | €13,517 | €13,344 | -€174 | -1.3% |
| Financial income | 75/76B | €200 | - | -€200 | |
| Recurring financial income | 75 | €200 | - | -€200 | |
| Financial charges | 65/66B | €62 | €55 | -€6 | -10.0% |
| Recurring financial charges | 65 | €62 | €55 | -€6 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €13,656 | €13,288 | -€368 | -2.7% |
| Income taxes | 67/77 | €3,684 | €3,599 | -€86 | -2.3% |
| Profit (loss) for the period | 9904 | €9,972 | €9,690 | -€282 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,972 | €9,690 | -€282 | -2.8% |
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 28 September 2026 via checked.be.