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EVNOMIA: 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.

What changed

EVNOMIA

BE 1016.155.469
NACE 69.101, Activities of lawyers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€17,780
2024 · €12,190+€5,590
Equity
€30,970
2024 · €13,190+€17,780
Cash
€26,900
2024 · €5,133+€21,767
Balance sheet total
€47,242
2024 · €17,843+€29,399

Largest movements

2024 to 2025
Assets
  • Cash +€21,767

    up €21,767 (+424.1%), from €5,133 to €26,900

    mainly Net result for the year (+€17,780) and Other debts (+€4,048)

  • Deferred charges and accrued income +€3,954

    new in 2025: €3,954

  • Tangible fixed assets +€2,920

    new in 2025: €2,920

  • Receivables within one year +€681

    up €681 (+5.4%), from €12,710 to €13,391

    of which Other amounts receivable: +€2,055

Equity and liabilities
  • Profit (loss) carried forward +€17,780

    up €17,780 (+145.8%), from €12,190 to €29,970

  • Other debts +€4,048

    up €4,048 (+10179.1%), from €40 to €4,088

  • Trade debts +€3,681

    up €3,681 (+2172.7%), from €169 to €3,850

  • Tax, wage and social debts +€3,517

    up €3,517 (+79.1%), from €4,443 to €7,960

    of which Taxes: +€2,309

Income statement
  • Gross operating margin +€17,273

    up €17,273 (+117.9%), from €14,654 to €31,927

  • Staff costs +€6,743

    new in 2025: €6,743

  • Taxes +€4,913

    up €4,913 (+239.8%), from €2,049 to €6,962

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 €12,190
Gross operating margin +€17,273
Staff costs -€6,743
Depreciation -€76
Other operating charges -€13
Financial income +€37
Financial charges +€24
Taxes -€4,913
Result 2025 €17,780

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 +€24,840
Investment -€3,073
Financing -€0
Cash 2024 €5,133
Net result for the year +€17,780
Depreciation +€76
Receivables within one year -€681
Deferred charges and accrued income -€3,954
Trade debts +€3,681
Tax, wage and social debts +€3,517
Other debts +€4,048
Accrued charges and deferred income +€374
Investment in fixed assets (net) -€3,073
Contributions, distributions and other -€0
Cash 2025 €26,900
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €17,843 €47,242 +€29,399 +164.8%
Fixed assets 21/28 - €2,997 +€2,997
Tangible fixed assets 22/27 - €2,920 +€2,920
Plant, machinery and equipment 23 - €2,920 +€2,920
Financial fixed assets 28 - €77 +€77
Current assets 29/58 €17,843 €44,245 +€26,402 +148.0%
Amounts receivable within one year 40/41 €12,710 €13,391 +€681 +5.4%
Trade receivables 40 €12,710 €11,336 -€1,374 -10.8%
Other amounts receivable 41 - €2,055 +€2,055
Cash at bank and in hand 54/58 €5,133 €26,900 +€21,767 +424.1%
Deferred charges and accrued income 490/1 - €3,954 +€3,954
Total equity and liabilities 10/49 €17,843 €47,242 +€29,399 +164.8%
Equity 10/15 €13,190 €30,970 +€17,780 +134.8%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €12,190 €29,970 +€17,780 +145.8%
Amounts payable 17/49 €4,653 €16,272 +€11,619 +249.7%
Amounts payable within one year 42/48 €4,653 €15,898 +€11,245 +241.7%
Trade debts 44 €169 €3,850 +€3,681 +2172.7%
Suppliers 440/4 €169 €3,850 +€3,681 +2172.7%
Taxes, remuneration and social security 45 €4,443 €7,960 +€3,517 +79.1%
Taxes 450/3 €4,443 €6,752 +€2,309 +52.0%
Remuneration and social security 454/9 - €1,208 +€1,208
Other amounts payable 47/48 €40 €4,088 +€4,048 +10179.1%
Accrued charges and deferred income 492/3 - €374 +€374
Remuneration, social security and pensions 62 - €6,743 +€6,743
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €76 +€76
Other operating charges 640/8 €387 €400 +€13 +3.3%
Gross operating margin 9900 €14,654 €31,927 +€17,273 +117.9%
Operating profit (loss) 9901 €14,266 €24,708 +€10,442 +73.2%
Financial income 75/76B €0 €37 +€37 +14700.0%
Recurring financial income 75 €0 €37 +€37 +14700.0%
Financial charges 65/66B €27 €3 -€24 -89.0%
Recurring financial charges 65 €27 €3 -€24 -89.0%
Profit (loss) for the period before taxes 9903 €14,239 €24,742 +€10,503 +73.8%
Income taxes 67/77 €2,049 €6,962 +€4,913 +239.8%
Profit (loss) for the period 9904 €12,190 €17,780 +€5,590 +45.9%
Profit (loss) for the period to be appropriated 9905 €12,190 €17,780 +€5,590 +45.9%

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 10 October 2026 via checked.be.