EVN EXPERTISES: what changed
EVN EXPERTISES
Largest movements
- Cash -€8,190
down €8,190 (-47.7%), from €17,180 to €8,990
mainly Tax, wage and social debts (-€13,213) and Net result for the year (-€3,762)
- Deferred charges and accrued income -€6,363
down €6,363 (-46.4%), from €13,712 to €7,349
- Receivables within one year +€1,225
up €1,225 (+4.6%), from €26,461 to €27,686
of which Other amounts receivable: +€1,225
- Tangible fixed assets -€903
down €903 (-40.0%), from €2,258 to €1,355
- Tax, wage and social debts -€13,213
down €13,213 (-74.4%), from €17,761 to €4,548
of which Taxes: -€9,592
- Profit (loss) carried forward -€3,762
down €3,762 (-93.6%), from €4,020 to €258
- Other debts +€3,660
up €3,660 (+48.9%), from €7,485 to €11,145
- Trade debts -€916
down €916 (-40.1%), from €2,286 to €1,370
- Gross operating margin -€10,289
down €10,289 (-85.2%), from €12,071 to €1,781
- Other operating charges -€5,054
down €5,054 (-63.6%), from €7,949 to €2,895
- Taxes +€613
up €613 (+30.6%), from €2,002 to €2,615
- Depreciation +€452
up €452 (+100%), from €452 to €903
- Financial income +€305
up €305 (+33.0%), from €923 to €1,228
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,611 | €45,380 | -€14,231 | -23.9% |
| Fixed assets | 21/28 | €2,258 | €1,355 | -€903 | -40.0% |
| Tangible fixed assets | 22/27 | €2,258 | €1,355 | -€903 | -40.0% |
| Furniture and vehicles | 24 | €2,258 | €1,355 | -€903 | -40.0% |
| Current assets | 29/58 | €57,353 | €44,025 | -€13,328 | -23.2% |
| Amounts receivable within one year | 40/41 | €26,461 | €27,686 | +€1,225 | +4.6% |
| Trade receivables | 40 | €3,083 | €3,083 | = | 0.0% |
| Other amounts receivable | 41 | €23,378 | €24,604 | +€1,225 | +5.2% |
| Cash at bank and in hand | 54/58 | €17,180 | €8,990 | -€8,190 | -47.7% |
| Deferred charges and accrued income | 490/1 | €13,712 | €7,349 | -€6,363 | -46.4% |
| Total equity and liabilities | 10/49 | €59,611 | €45,380 | -€14,231 | -23.9% |
| Equity | 10/15 | €32,080 | €28,318 | -€3,762 | -11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,020 | €258 | -€3,762 | -93.6% |
| Amounts payable | 17/49 | €27,531 | €17,063 | -€10,469 | -38.0% |
| Amounts payable within one year | 42/48 | €27,531 | €17,063 | -€10,469 | -38.0% |
| Trade debts | 44 | €2,286 | €1,370 | -€916 | -40.1% |
| Suppliers | 440/4 | €2,286 | €1,370 | -€916 | -40.1% |
| Taxes, remuneration and social security | 45 | €17,761 | €4,548 | -€13,213 | -74.4% |
| Taxes | 450/3 | €14,140 | €4,548 | -€9,592 | -67.8% |
| Remuneration and social security | 454/9 | €3,621 | €0 | -€3,621 | -100% |
| Other amounts payable | 47/48 | €7,485 | €11,145 | +€3,660 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €903 | +€452 | +100% |
| Other operating charges | 640/8 | €7,949 | €2,895 | -€5,054 | -63.6% |
| Gross operating margin | 9900 | €12,071 | €1,781 | -€10,289 | -85.2% |
| Operating profit (loss) | 9901 | €3,670 | -€2,017 | -€5,687 | |
| Financial income | 75/76B | €923 | €1,228 | +€305 | +33.0% |
| Recurring financial income | 75 | €923 | €1,228 | +€305 | +33.0% |
| Financial charges | 65/66B | €390 | €359 | -€32 | -8.1% |
| Recurring financial charges | 65 | €390 | €359 | -€32 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €4,203 | -€1,147 | -€5,350 | |
| Income taxes | 67/77 | €2,002 | €2,615 | +€613 | +30.6% |
| Profit (loss) for the period | 9904 | €2,201 | -€3,762 | -€5,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,201 | -€3,762 | -€5,963 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.