EVOS: 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.
EVOS
Largest movements
- Cash +€357,426
up €357,426 (+46.3%), from €771,279 to €1.1m
mainly Net result for the year (+€256,665) and Depreciation (+€34,614)
- Tangible fixed assets -€34,614
down €34,614 (-42.4%), from €81,693 to €47,080
of which Other tangible fixed assets: -€20,852
- Reserves +€256,665
up €256,665 (+22.3%), from €1.2m to €1.4m
of which Distributable reserves: +€256,665
- Tax, wage and social debts +€33,697
up €33,697 (+79.3%), from €42,499 to €76,197
of which Taxes: +€29,978
- Trade debts +€21,819
up €21,819 (+152.9%), from €14,270 to €36,090
- Gross operating margin +€37,469
up €37,469 (+8.0%), from €467,997 to €505,467
- Taxes +€16,887
up €16,887 (+15.5%), from €108,812 to €125,699
- Staff costs +€8,609
up €8,609 (+12.0%), from €71,703 to €80,312
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 | €1,301,589 | €1,615,861 | +€314,273 | +24.1% |
| Fixed assets | 21/28 | €89,243 | €54,630 | -€34,614 | -38.8% |
| Tangible fixed assets | 22/27 | €81,693 | €47,080 | -€34,614 | -42.4% |
| Plant, machinery and equipment | 23 | €3,930 | €2,865 | -€1,065 | -27.1% |
| Furniture and vehicles | 24 | €33,761 | €21,064 | -€12,697 | -37.6% |
| Other tangible fixed assets | 26 | €44,002 | €23,150 | -€20,852 | -47.4% |
| Financial fixed assets | 28 | €7,550 | €7,550 | = | 0.0% |
| Current assets | 29/58 | €1,212,345 | €1,561,231 | +€348,886 | +28.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €90,401 | €94,095 | +€3,693 | +4.1% |
| Stocks | 30/36 | €90,401 | €94,095 | +€3,693 | +4.1% |
| Amounts receivable within one year | 40/41 | €11,743 | €50 | -€11,694 | -99.6% |
| Trade receivables | 40 | - | €50 | +€50 | |
| Other amounts receivable | 41 | €11,743 | €0 | -€11,743 | -100.0% |
| Current investments | 50/53 | €326,937 | €327,785 | +€848 | +0.3% |
| Cash at bank and in hand | 54/58 | €771,279 | €1,128,706 | +€357,426 | +46.3% |
| Deferred charges and accrued income | 490/1 | €11,984 | €10,597 | -€1,388 | -11.6% |
| Total equity and liabilities | 10/49 | €1,301,589 | €1,615,861 | +€314,273 | +24.1% |
| Equity | 10/15 | €1,170,578 | €1,427,243 | +€256,665 | +21.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,151,986 | €1,408,651 | +€256,665 | +22.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,151,986 | €1,408,651 | +€256,665 | +22.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,011 | €188,618 | +€57,607 | +44.0% |
| Amounts payable within one year | 42/48 | €131,011 | €188,618 | +€57,607 | +44.0% |
| Financial debts | 43 | €20,233 | €20,220 | -€12 | -0.1% |
| Credit institutions | 430/8 | €20,233 | €20,220 | -€12 | -0.1% |
| Trade debts | 44 | €14,270 | €36,090 | +€21,819 | +152.9% |
| Suppliers | 440/4 | €14,270 | €36,090 | +€21,819 | +152.9% |
| Advances received on contracts in progress | 46 | €273 | €0 | -€273 | -100.0% |
| Taxes, remuneration and social security | 45 | €42,499 | €76,197 | +€33,697 | +79.3% |
| Taxes | 450/3 | €27,853 | €57,830 | +€29,978 | +107.6% |
| Remuneration and social security | 454/9 | €14,646 | €18,366 | +€3,720 | +25.4% |
| Other amounts payable | 47/48 | €53,736 | €56,111 | +€2,376 | +4.4% |
| Remuneration, social security and pensions | 62 | €71,703 | €80,312 | +€8,609 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,155 | €34,614 | -€1,541 | -4.3% |
| Other operating charges | 640/8 | €7,889 | €8,718 | +€828 | +10.5% |
| Gross operating margin | 9900 | €467,997 | €505,467 | +€37,469 | +8.0% |
| Operating profit (loss) | 9901 | €352,250 | €381,824 | +€29,574 | +8.4% |
| Financial income | 75/76B | €2,525 | €4,076 | +€1,551 | +61.4% |
| Recurring financial income | 75 | €2,525 | €4,076 | +€1,551 | +61.4% |
| Financial charges | 65/66B | €3,395 | €3,536 | +€141 | +4.1% |
| Recurring financial charges | 65 | €3,395 | €3,536 | +€141 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €351,380 | €382,364 | +€30,984 | +8.8% |
| Income taxes | 67/77 | €108,812 | €125,699 | +€16,887 | +15.5% |
| Profit (loss) for the period | 9904 | €242,568 | €256,665 | +€14,097 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €242,568 | €256,665 | +€14,097 | +5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.