EVOHNAV: what changed
Two fiscal 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.
EVOHNAV
Largest movements
- Tangible fixed assets -€8,917
down €8,917 (-54.5%), from €16,347 to €7,431
- Profit (loss) carried forward -€11,683
down €11,683 (-19.9%), from -€58,694 to -€70,377
- Other debts +€2,930
up €2,930 (+4.8%), from €60,809 to €63,739
- Trade debts -€181
no longer reported in 2025 (was €181)
- Gross operating margin -€2,850
down €2,850, from €154 to -€2,696
- Other operating charges -€623
no longer reported in 2025 (was €623)
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 | €16,555 | €7,622 | -€8,933 | -54.0% |
| Fixed assets | 21/28 | €16,347 | €7,431 | -€8,917 | -54.5% |
| Tangible fixed assets | 22/27 | €16,347 | €7,431 | -€8,917 | -54.5% |
| Furniture and vehicles | 24 | €16,347 | €7,431 | -€8,917 | -54.5% |
| Current assets | 29/58 | €208 | €192 | -€16 | -7.9% |
| Amounts receivable within one year | 40/41 | €45 | €78 | +€32 | +71.8% |
| Other amounts receivable | 41 | €45 | €78 | +€32 | +71.8% |
| Cash at bank and in hand | 54/58 | €163 | €114 | -€49 | -30.0% |
| Total equity and liabilities | 10/49 | €16,555 | €7,622 | -€8,933 | -54.0% |
| Equity | 10/15 | -€44,434 | -€56,117 | -€11,683 | -26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,694 | -€70,377 | -€11,683 | -19.9% |
| Amounts payable | 17/49 | €60,989 | €63,739 | +€2,750 | +4.5% |
| Amounts payable within one year | 42/48 | €60,989 | €63,739 | +€2,750 | +4.5% |
| Trade debts | 44 | €181 | - | -€181 | |
| Suppliers | 440/4 | €181 | - | -€181 | |
| Other amounts payable | 47/48 | €60,809 | €63,739 | +€2,930 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,917 | €8,917 | = | 0.0% |
| Other operating charges | 640/8 | €623 | - | -€623 | |
| Gross operating margin | 9900 | €154 | -€2,696 | -€2,850 | |
| Operating profit (loss) | 9901 | -€9,386 | -€11,613 | -€2,227 | -23.7% |
| Financial charges | 65/66B | €86 | €70 | -€16 | -18.4% |
| Recurring financial charges | 65 | €86 | €70 | -€16 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,472 | -€11,683 | -€2,211 | -23.3% |
| Profit (loss) for the period | 9904 | -€9,472 | -€11,683 | -€2,211 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,472 | -€11,683 | -€2,211 | -23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.