EVOCATEN: 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.
EVOCATEN
Largest movements
- Deferred charges and accrued income +€129
up €129 (+17.4%), from €740 to €869
- Cash -€108
down €108 (-20.4%), from €529 to €421
mainly Net result for the year (-€6,663) and Deferred charges and accrued income (-€129)
- Receivables within one year -€54
down €54 (-7.5%), from €721 to €667
of which Other amounts receivable: -€123
- Profit (loss) carried forward -€6,663
down €6,663 (-15.4%), from -€43,152 to -€49,815
- Other debts +€5,648
up €5,648 (+21.3%), from €26,530 to €32,179
- Trade debts +€982
up €982, from €0 to €982
- Depreciation -€177
down €177 (-100.0%), from €177 to €0
- Gross operating margin -€79
down €79 (-1.4%), from -€5,803 to -€5,882
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 | €1,990 | €1,957 | -€33 | -1.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,990 | €1,957 | -€33 | -1.6% |
| Amounts receivable within one year | 40/41 | €721 | €667 | -€54 | -7.5% |
| Trade receivables | 40 | €489 | €558 | +€69 | +14.2% |
| Other amounts receivable | 41 | €232 | €109 | -€123 | -53.0% |
| Cash at bank and in hand | 54/58 | €529 | €421 | -€108 | -20.4% |
| Deferred charges and accrued income | 490/1 | €740 | €869 | +€129 | +17.4% |
| Total equity and liabilities | 10/49 | €1,990 | €1,957 | -€33 | -1.6% |
| Equity | 10/15 | -€24,552 | -€31,215 | -€6,663 | -27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,152 | -€49,815 | -€6,663 | -15.4% |
| Amounts payable | 17/49 | €26,542 | €33,172 | +€6,630 | +25.0% |
| Amounts payable within one year | 42/48 | €26,530 | €33,161 | +€6,630 | +25.0% |
| Trade debts | 44 | €0 | €982 | +€982 | |
| Suppliers | 440/4 | €0 | €982 | +€982 | |
| Other amounts payable | 47/48 | €26,530 | €32,179 | +€5,648 | +21.3% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177 | €0 | -€177 | -100.0% |
| Other operating charges | 640/8 | €613 | €631 | +€18 | +3.0% |
| Gross operating margin | 9900 | -€5,803 | -€5,882 | -€79 | -1.4% |
| Operating profit (loss) | 9901 | -€6,593 | -€6,513 | +€80 | +1.2% |
| Financial charges | 65/66B | €138 | €150 | +€12 | +8.6% |
| Recurring financial charges | 65 | €138 | €150 | +€12 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,731 | -€6,663 | +€68 | +1.0% |
| Profit (loss) for the period | 9904 | -€6,731 | -€6,663 | +€68 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,731 | -€6,663 | +€68 | +1.0% |
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.