EVOK: 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.
EVOK
Largest movements
- Tangible fixed assets -€27,175
down €27,175 (-5.9%), from €456,965 to €429,789
of which Land and buildings: -€25,053
- Cash +€18,644
up €18,644 (+55.2%), from €33,750 to €52,394
mainly Depreciation (+€34,590) and Other debts (+€16,309)
- Debts after one year -€30,804
down €30,804 (-6.8%), from €449,864 to €419,060
- Other debts +€16,309
up €16,309 (+590.9%), from €2,760 to €19,069
- Taxes +€6,337
up €6,337 (+3304.4%), from €192 to €6,529
- Gross operating margin -€2,339
down €2,339 (-3.4%), from €68,783 to €66,444
- Financial charges -€1,488
down €1,488 (-22.4%), from €6,653 to €5,165
- Other operating charges -€691
down €691 (-14.0%), from €4,943 to €4,251
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 | €499,773 | €485,375 | -€14,398 | -2.9% |
| Fixed assets | 21/28 | €458,102 | €430,230 | -€27,871 | -6.1% |
| Intangible fixed assets | 21 | €1,137 | €441 | -€696 | -61.2% |
| Tangible fixed assets | 22/27 | €456,965 | €429,789 | -€27,175 | -5.9% |
| Land and buildings | 22 | €439,577 | €414,524 | -€25,053 | -5.7% |
| Plant, machinery and equipment | 23 | €14,932 | €13,529 | -€1,403 | -9.4% |
| Furniture and vehicles | 24 | €2,456 | €1,736 | -€719 | -29.3% |
| Current assets | 29/58 | €41,672 | €55,145 | +€13,473 | +32.3% |
| Amounts receivable within one year | 40/41 | €6,712 | €2,677 | -€4,035 | -60.1% |
| Trade receivables | 40 | €5,904 | €2,677 | -€3,227 | -54.7% |
| Other amounts receivable | 41 | €808 | - | -€808 | |
| Cash at bank and in hand | 54/58 | €33,750 | €52,394 | +€18,644 | +55.2% |
| Deferred charges and accrued income | 490/1 | €1,209 | €74 | -€1,135 | -93.8% |
| Total equity and liabilities | 10/49 | €499,773 | €485,375 | -€14,398 | -2.9% |
| Equity | 10/15 | €15,901 | €15,901 | +€0 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €5,901 | €5,901 | = | 0.0% |
| Distributable reserves | 133 | €5,901 | €5,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €483,873 | €469,474 | -€14,398 | -3.0% |
| Amounts payable after more than one year | 17 | €449,864 | €419,060 | -€30,804 | -6.8% |
| Financial debts | 170/4 | €449,864 | €419,060 | -€30,804 | -6.8% |
| Amounts payable within one year | 42/48 | €33,753 | €50,415 | +€16,662 | +49.4% |
| Current portion of amounts payable after more than one year | 42 | €27,038 | €26,137 | -€901 | -3.3% |
| Trade debts | 44 | €501 | €1,146 | +€644 | +128.5% |
| Suppliers | 440/4 | €501 | €1,146 | +€644 | +128.5% |
| Taxes, remuneration and social security | 45 | €3,454 | €4,063 | +€609 | +17.6% |
| Taxes | 450/3 | €2,654 | €4,063 | +€1,409 | +53.1% |
| Remuneration and social security | 454/9 | €800 | - | -€800 | |
| Other amounts payable | 47/48 | €2,760 | €19,069 | +€16,309 | +590.9% |
| Accrued charges and deferred income | 492/3 | €256 | - | -€256 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,143 | €34,590 | -€553 | -1.6% |
| Other operating charges | 640/8 | €4,943 | €4,251 | -€691 | -14.0% |
| Gross operating margin | 9900 | €68,783 | €66,444 | -€2,339 | -3.4% |
| Operating profit (loss) | 9901 | €28,697 | €27,603 | -€1,094 | -3.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €6,653 | €5,165 | -€1,488 | -22.4% |
| Recurring financial charges | 65 | €6,653 | €5,165 | -€1,488 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €22,050 | €22,438 | +€388 | +1.8% |
| Income taxes | 67/77 | €192 | €6,529 | +€6,337 | +3304.4% |
| Profit (loss) for the period | 9904 | €21,858 | €15,909 | -€5,949 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,858 | €15,909 | -€5,949 | -27.2% |
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.