EVMH: 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.
EVMH
Largest movements
- Tangible fixed assets -€3,588
no longer reported in 2024 (was €3,588)
- Cash -€953
down €953 (-99.8%), from €955 to €2
mainly Net result for the year (-€5,597) and Current portion of long-term debt (-€3,359)
- Deferred charges and accrued income -€202
no longer reported in 2024 (was €202)
- Current portion of long-term debt -€3,359
no longer reported in 2024 (was €3,359)
- Profit (loss) carried forward -€1,383
down €1,383 (-2.6%), from -€52,779 to -€54,162
- Gross operating margin +€17,336
up €17,336 (+81.8%), from -€21,197 to -€3,861
- Other operating charges -€943
no longer reported in 2024 (was €943)
- Depreciation -€789
no longer reported in 2024 (was €789)
- Taxes -€431
no longer reported in 2024 (was €431)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,256 | €5,514 | -€4,742 | -46.2% |
| Fixed assets | 21/28 | €3,588 | - | -€3,588 | |
| Tangible fixed assets | 22/27 | €3,588 | - | -€3,588 | |
| Furniture and vehicles | 24 | €3,588 | - | -€3,588 | |
| Current assets | 29/58 | €6,669 | €5,514 | -€1,155 | -17.3% |
| Amounts receivable within one year | 40/41 | €5,511 | €5,512 | +€1 | 0.0% |
| Trade receivables | 40 | €4,908 | €4,908 | +€0 | 0.0% |
| Other amounts receivable | 41 | €604 | €604 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €955 | €2 | -€953 | -99.8% |
| Deferred charges and accrued income | 490/1 | €202 | - | -€202 | |
| Total equity and liabilities | 10/49 | €10,256 | €5,514 | -€4,742 | -46.2% |
| Equity | 10/15 | €5,172 | €3,789 | -€1,383 | -26.7% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Capital | 10 | - | €16,000 | +€16,000 | |
| Issued capital | 100 | - | €25,000 | +€25,000 | |
| Uncalled capital | 101 | - | €9,000 | +€9,000 | |
| Reserves | 13 | €41,951 | €41,951 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | - | €2,500 | +€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | €39,451 | €39,451 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€52,779 | -€54,162 | -€1,383 | -2.6% |
| Amounts payable | 17/49 | €5,084 | €1,725 | -€3,359 | -66.1% |
| Amounts payable within one year | 42/48 | €5,084 | €1,725 | -€3,359 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €3,359 | - | -€3,359 | |
| Trade debts | 44 | €1,148 | €1,148 | +€0 | 0.0% |
| Suppliers | 440/4 | €1,148 | €1,148 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €577 | €577 | -€0 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | - | -€789 | |
| Other operating charges | 640/8 | €943 | - | -€943 | |
| Non-recurring operating charges | 66A | - | €1,373 | +€1,373 | |
| Gross operating margin | 9900 | -€21,197 | -€3,861 | +€17,336 | +81.8% |
| Operating profit (loss) | 9901 | -€22,930 | -€5,234 | +€17,696 | +77.2% |
| Financial charges | 65/66B | €341 | €363 | +€22 | +6.6% |
| Recurring financial charges | 65 | €341 | €363 | +€22 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,270 | -€5,597 | +€17,673 | +75.9% |
| Income taxes | 67/77 | €431 | - | -€431 | |
| Profit (loss) for the period | 9904 | -€23,701 | -€5,597 | +€18,104 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,701 | -€5,597 | +€18,104 | +76.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.