EVODAYS: 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
EVODAYS
NACE 82.300, Organisation of conventions and trade shows
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€423,300
2024 · €261,671+€161,629
Equity
-€147,839
2024 · -€542,553+€394,715
Cash
€9,124
2024 · €17,611-€8,487
Balance sheet total
€1.0m
2024 · €432,086+€576,713
Largest movements
Assets
- Receivables within one year +€717,356
up €717,356 (+494.4%), from €145,093 to €862,449
of which Trade receivables: +€687,586
- Intangible fixed assets -€124,219
down €124,219 (-65.3%), from €190,343 to €66,124
- Tangible fixed assets -€11,750
down €11,750 (-25.5%), from €46,085 to €34,335
of which Furniture and vehicles: -€10,460
Equity and liabilities
- Profit (loss) carried forward +€423,300
up €423,300 (+71.6%), from -€591,599 to -€168,299
- Accrued charges and deferred income +€225,476
up €225,476 (+1640.2%), from €13,747 to €239,223
- Debts after one year -€188,664
down €188,664 (-33.2%), from €567,688 to €379,024
- Tax, wage and social debts +€78,933
up €78,933 (+1334.7%), from €5,914 to €84,847
- Trade debts +€55,708
up €55,708 (+14.9%), from €374,544 to €430,252
Income statement
- Gross operating margin +€88,043
up €88,043 (+18.9%), from €465,822 to €553,865
- Depreciation -€64,654
down €64,654 (-31.2%), from €207,496 to €142,842
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.
Result 2024
€261,671
Gross operating margin
+€88,043
Depreciation
+€64,654
Other operating charges
+€1,115
Other operating items
+€9,536
Financial income
-€4,943
Financial charges
+€3,332
Taxes
-€108
Result 2025
€423,300
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.
From operations
+€219,718
Investment
-€6,872
Financing
-€221,332
Cash 2024
€17,611
From operations (derived)
+€219,718
Net result for the year
+€423,300
Depreciation
+€142,842
Receivables within one year
-€717,356
Deferred charges and accrued income
-€3,814
Trade debts
+€55,708
Tax, wage and social debts
+€78,933
Other debts
+€14,628
Accrued charges and deferred income
+€225,476
Investment (derived)
-€6,872
Investment in fixed assets (net)
-€6,872
Financing
-€221,332
Debts after one year
-€188,664
Current portion of long-term debt
-€4,079
Short-term financial debts
-€3
Contributions, distributions and other
-€28,585
Cash 2025
€9,124
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,086 | €1,008,799 | +€576,713 | +133.5% |
| Fixed assets | 21/28 | €236,429 | €100,459 | -€135,970 | -57.5% |
| Intangible fixed assets | 21 | €190,343 | €66,124 | -€124,219 | -65.3% |
| Tangible fixed assets | 22/27 | €46,085 | €34,335 | -€11,750 | -25.5% |
| Plant, machinery and equipment | 23 | €14,210 | €10,122 | -€4,088 | -28.8% |
| Furniture and vehicles | 24 | €31,875 | €21,415 | -€10,460 | -32.8% |
| Other tangible fixed assets | 26 | - | €2,797 | +€2,797 | |
| Current assets | 29/58 | €195,657 | €908,340 | +€712,683 | +364.3% |
| Stocks and contracts in progress | 3 | €31,325 | €31,325 | = | 0.0% |
| Stocks | 30/36 | €31,325 | €31,325 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €145,093 | €862,449 | +€717,356 | +494.4% |
| Trade receivables | 40 | €68,482 | €756,068 | +€687,586 | +1004.0% |
| Other amounts receivable | 41 | €76,611 | €106,381 | +€29,770 | +38.9% |
| Cash at bank and in hand | 54/58 | €17,611 | €9,124 | -€8,487 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,628 | €5,442 | +€3,814 | +234.3% |
| Total equity and liabilities | 10/49 | €432,086 | €1,008,799 | +€576,713 | +133.5% |
| Equity | 10/15 | -€542,553 | -€147,839 | +€394,715 | +72.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€591,599 | -€168,299 | +€423,300 | +71.6% |
| Investment grants | 15 | €28,585 | €0 | -€28,585 | -100.0% |
| Amounts payable | 17/49 | €974,639 | €1,156,638 | +€181,998 | +18.7% |
| Amounts payable after more than one year | 17 | €567,688 | €379,024 | -€188,664 | -33.2% |
| Financial debts | 170/4 | €567,688 | €379,024 | -€188,664 | -33.2% |
| Amounts payable within one year | 42/48 | €393,205 | €538,390 | +€145,186 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €12,744 | €8,664 | -€4,079 | -32.0% |
| Financial debts | 43 | €3 | €0 | -€3 | -100.0% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100.0% |
| Trade debts | 44 | €374,544 | €430,252 | +€55,708 | +14.9% |
| Suppliers | 440/4 | €374,544 | €430,252 | +€55,708 | +14.9% |
| Taxes, remuneration and social security | 45 | €5,914 | €84,847 | +€78,933 | +1334.7% |
| Taxes | 450/3 | €5,914 | €84,847 | +€78,933 | +1334.7% |
| Other amounts payable | 47/48 | - | €14,628 | +€14,628 | |
| Accrued charges and deferred income | 492/3 | €13,747 | €239,223 | +€225,476 | +1640.2% |
| Non-recurring operating income | 76A | €277,727 | €0 | -€277,727 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207,496 | €142,842 | -€64,654 | -31.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,606 | €3,491 | -€1,115 | -24.2% |
| Non-recurring operating charges | 66A | €16,515 | €6,979 | -€9,536 | -57.7% |
| Gross operating margin | 9900 | €465,822 | €553,865 | +€88,043 | +18.9% |
| Operating profit (loss) | 9901 | €237,205 | €400,553 | +€163,348 | +68.9% |
| Financial income | 75/76B | €38,114 | €33,171 | -€4,943 | -13.0% |
| Recurring financial income | 75 | €38,114 | €33,171 | -€4,943 | -13.0% |
| Financial charges | 65/66B | €13,648 | €10,316 | -€3,332 | -24.4% |
| Recurring financial charges | 65 | €13,648 | €10,316 | -€3,332 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €261,671 | €423,408 | +€161,737 | +61.8% |
| Income taxes | 67/77 | €0 | €108 | +€108 | |
| Profit (loss) for the period | 9904 | €261,671 | €423,300 | +€161,629 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €261,671 | €423,300 | +€161,629 | +61.8% |
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 12 October 2026 via checked.be.