EVP SOINS: 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.
EVP SOINS
Largest movements
- Cash +€50,606
up €50,606 (+127.7%), from €39,634 to €90,240
mainly Other debts (+€77,366) and Net result for the year (+€65,842)
- Receivables within one year +€2,351
up €2,351 (+15.4%), from €15,284 to €17,635
of which Other amounts receivable: +€4,473
- Deferred charges and accrued income -€1,145
down €1,145 (-71.3%), from €1,607 to €461
- Other debts +€77,366
new in 2025: €77,366
- Profit (loss) carried forward -€24,158
down €24,158 (-52.9%), from €45,693 to €21,535
- Trade debts -€1,544
down €1,544 (-80.6%), from €1,915 to €371
- Gross operating margin +€18,215
up €18,215 (+24.7%), from €73,782 to €91,997
- Taxes +€7,803
up €7,803 (+49.7%), from €15,686 to €23,488
- Financial charges +€1,456
up €1,456 (+262.1%), from €555 to €2,012
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 | €57,109 | €108,562 | +€51,453 | +90.1% |
| Fixed assets | 21/28 | €584 | €225 | -€359 | -61.5% |
| Tangible fixed assets | 22/27 | €584 | €225 | -€359 | -61.5% |
| Furniture and vehicles | 24 | €584 | €225 | -€359 | -61.5% |
| Current assets | 29/58 | €56,525 | €108,337 | +€51,812 | +91.7% |
| Amounts receivable within one year | 40/41 | €15,284 | €17,635 | +€2,351 | +15.4% |
| Trade receivables | 40 | €14,596 | €12,474 | -€2,122 | -14.5% |
| Other amounts receivable | 41 | €689 | €5,162 | +€4,473 | +649.4% |
| Cash at bank and in hand | 54/58 | €39,634 | €90,240 | +€50,606 | +127.7% |
| Deferred charges and accrued income | 490/1 | €1,607 | €461 | -€1,145 | -71.3% |
| Total equity and liabilities | 10/49 | €57,109 | €108,562 | +€51,453 | +90.1% |
| Equity | 10/15 | €50,693 | €26,535 | -€24,158 | -47.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,693 | €21,535 | -€24,158 | -52.9% |
| Amounts payable | 17/49 | €6,416 | €82,026 | +€75,611 | +1178.5% |
| Amounts payable within one year | 42/48 | €5,410 | €81,289 | +€75,879 | +1402.7% |
| Trade debts | 44 | €1,915 | €371 | -€1,544 | -80.6% |
| Suppliers | 440/4 | €1,915 | €371 | -€1,544 | -80.6% |
| Taxes, remuneration and social security | 45 | €3,494 | €3,552 | +€57 | +1.6% |
| Taxes | 450/3 | €1,994 | €2,052 | +€57 | +2.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €77,366 | +€77,366 | |
| Accrued charges and deferred income | 492/3 | €1,006 | €737 | -€269 | -26.7% |
| Non-recurring operating income | 76A | €6,282 | €0 | -€6,282 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €359 | -€1 | -0.1% |
| Other operating charges | 640/8 | €783 | €296 | -€487 | -62.2% |
| Gross operating margin | 9900 | €73,782 | €91,997 | +€18,215 | +24.7% |
| Operating profit (loss) | 9901 | €72,639 | €91,342 | +€18,703 | +25.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €555 | €2,012 | +€1,456 | +262.1% |
| Recurring financial charges | 65 | €555 | €2,012 | +€1,456 | +262.1% |
| Profit (loss) for the period before taxes | 9903 | €72,084 | €89,331 | +€17,247 | +23.9% |
| Income taxes | 67/77 | €15,686 | €23,488 | +€7,803 | +49.7% |
| Profit (loss) for the period | 9904 | €56,398 | €65,842 | +€9,444 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,398 | €65,842 | +€9,444 | +16.7% |
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 4 October 2026 via checked.be.