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
- Receivables after one year +€628,899
up €628,899 (+78.7%), from €799,369 to €1.4m
- Receivables within one year -€548,119
down €548,119 (-34.4%), from €1.6m to €1.0m
- Current investments -€217,170
down €217,170 (-8.2%), from €2.7m to €2.4m
- Other debts -€286,822
down €286,822 (-94.9%), from €302,359 to €15,537
- Reserves +€97,418
up €97,418 (+2.9%), from €3.4m to €3.5m
of which Distributable reserves: +€97,418
- Gross operating margin +€273,011
up €273,011 (+426.3%), from €64,039 to €337,050
- Financial income -€235,465
down €235,465 (-64.8%), from €363,618 to €128,153
of which Financial income: -€235,465
- Financial charges +€97,647
up €97,647 (+121.3%), from €80,520 to €178,167
- Taxes +€6,041
up €6,041 (+8.0%), from €75,195 to €81,236
- Other operating charges +€4,619
up €4,619 (+23.8%), from €19,421 to €24,039
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 | €6,173,105 | €5,947,191 | -€225,914 | -3.7% |
| Fixed assets | 21/28 | €998,183 | €939,299 | -€58,884 | -5.9% |
| Tangible fixed assets | 22/27 | €977,315 | €918,431 | -€58,884 | -6.0% |
| Land and buildings | 22 | €977,315 | €918,431 | -€58,884 | -6.0% |
| Financial fixed assets | 28 | €20,868 | €20,868 | = | 0.0% |
| Current assets | 29/58 | €5,174,922 | €5,007,892 | -€167,030 | -3.2% |
| Amounts receivable after more than one year | 29 | €799,369 | €1,428,268 | +€628,899 | +78.7% |
| Other amounts receivable | 291 | €799,369 | €1,428,268 | +€628,899 | +78.7% |
| Amounts receivable within one year | 40/41 | €1,591,269 | €1,043,150 | -€548,119 | -34.4% |
| Other amounts receivable | 41 | €1,591,269 | €1,043,150 | -€548,119 | -34.4% |
| Current investments | 50/53 | €2,658,859 | €2,441,688 | -€217,170 | -8.2% |
| Cash at bank and in hand | 54/58 | €125,425 | €93,735 | -€31,690 | -25.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,051 | +€1,051 | |
| Total equity and liabilities | 10/49 | €6,173,105 | €5,947,191 | -€225,914 | -3.7% |
| Equity | 10/15 | €5,715,382 | €5,812,800 | +€97,418 | +1.7% |
| Contributions | 10/11 | €673,000 | €673,000 | = | 0.0% |
| Capital | 10 | €673,000 | €673,000 | = | 0.0% |
| Issued capital | 100 | €673,000 | €673,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,655,644 | €1,655,644 | = | 0.0% |
| Reserves | 13 | €3,386,738 | €3,484,156 | +€97,418 | +2.9% |
| Non-distributable reserves | 130/1 | €67,300 | €67,300 | = | 0.0% |
| Legal reserve | 130 | €67,300 | €67,300 | = | 0.0% |
| Distributable reserves | 133 | €3,319,438 | €3,416,856 | +€97,418 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €457,723 | €134,391 | -€323,332 | -70.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €456,823 | €134,391 | -€322,432 | -70.6% |
| Trade debts | 44 | €63,784 | €54,479 | -€9,305 | -14.6% |
| Suppliers | 440/4 | €63,784 | €54,479 | -€9,305 | -14.6% |
| Taxes, remuneration and social security | 45 | €90,679 | €64,374 | -€26,305 | -29.0% |
| Taxes | 450/3 | €90,679 | €64,374 | -€26,305 | -29.0% |
| Other amounts payable | 47/48 | €302,359 | €15,537 | -€286,822 | -94.9% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100.0% |
| Non-recurring operating income | 76A | - | €297,479 | +€297,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,223 | €58,884 | -€4,339 | -6.9% |
| Other operating charges | 640/8 | €19,421 | €24,039 | +€4,619 | +23.8% |
| Non-recurring operating charges | 66A | €24,240 | €25,458 | +€1,218 | +5.0% |
| Gross operating margin | 9900 | €64,039 | €337,050 | +€273,011 | +426.3% |
| Operating profit (loss) | 9901 | -€42,844 | €228,668 | +€271,512 | |
| Financial income | 75/76B | €363,618 | €128,153 | -€235,465 | -64.8% |
| Recurring financial income | 75 | €363,618 | €128,153 | -€235,465 | -64.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €80,520 | €178,167 | +€97,647 | +121.3% |
| Recurring financial charges | 65 | €80,520 | €178,167 | +€97,647 | +121.3% |
| Profit (loss) for the period before taxes | 9903 | €240,253 | €178,654 | -€61,599 | -25.6% |
| Income taxes | 67/77 | €75,195 | €81,236 | +€6,041 | +8.0% |
| Profit (loss) for the period | 9904 | €165,058 | €97,418 | -€67,640 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €165,058 | €97,418 | -€67,640 | -41.0% |
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 29 September 2026 via checked.be.