EVR: what changed
EVR
Largest movements
- Current investments +€19,477
new in 2026: €19,477
- Cash +€18,320
up €18,320 (+26.7%), from €68,686 to €87,005
mainly Net result for the year (+€47,028) and Other debts (+€6,238)
- Receivables within one year +€14,250
up €14,250 (+766%), from €1,860 to €16,111
of which Other amounts receivable: +€13,956
- Tangible fixed assets -€1,479
down €1,479 (-34.0%), from €4,349 to €2,870
- Reserves +€39,885
up €39,885 (+67.1%), from €59,423 to €99,308
- Other debts +€6,238
up €6,238 (+689%), from €905 to €7,143
- Tax, wage and social debts +€2,026
up €2,026 (+14.9%), from €13,632 to €15,658
- Trade debts +€1,391
up €1,391 (+259%), from €537 to €1,928
- Gross operating margin -€13,649
down €13,649 (-17.5%), from €77,886 to €64,236
- Taxes -€2,885
down €2,885 (-17.9%), from €16,143 to €13,259
- Financial charges +€2,671
up €2,671 (+409%), from €654 to €3,324
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,997 | €126,537 | +€49,540 | +64.3% |
| Fixed assets | 21/28 | €4,349 | €2,870 | -€1,479 | -34.0% |
| Tangible fixed assets | 22/27 | €4,349 | €2,870 | -€1,479 | -34.0% |
| Furniture and vehicles | 24 | €4,349 | €2,870 | -€1,479 | -34.0% |
| Current assets | 29/58 | €72,648 | €123,667 | +€51,018 | +70.2% |
| Amounts receivable within one year | 40/41 | €1,860 | €16,111 | +€14,250 | +766% |
| Trade receivables | 40 | €4 | €298 | +€295 | +8,114% |
| Other amounts receivable | 41 | €1,857 | €15,812 | +€13,956 | +752% |
| Current investments | 50/53 | - | €19,477 | +€19,477 | |
| Cash at bank and in hand | 54/58 | €68,686 | €87,005 | +€18,320 | +26.7% |
| Deferred charges and accrued income | 490/1 | €2,102 | €1,074 | -€1,028 | -48.9% |
| Total equity and liabilities | 10/49 | €76,997 | €126,537 | +€49,540 | +64.3% |
| Equity | 10/15 | €61,923 | €101,808 | +€39,885 | +64.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €59,423 | €99,308 | +€39,885 | +67.1% |
| Distributable reserves | 133 | €59,423 | €99,308 | +€39,885 | +67.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,074 | €24,729 | +€9,655 | +64.1% |
| Amounts payable within one year | 42/48 | €15,074 | €24,729 | +€9,655 | +64.1% |
| Trade debts | 44 | €537 | €1,928 | +€1,391 | +259% |
| Suppliers | 440/4 | €537 | €1,928 | +€1,391 | +259% |
| Taxes, remuneration and social security | 45 | €13,632 | €15,658 | +€2,026 | +14.9% |
| Taxes | 450/3 | €13,632 | €15,658 | +€2,026 | +14.9% |
| Other amounts payable | 47/48 | €905 | €7,143 | +€6,238 | +689% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €830 | +€14 | +1.7% |
| Other operating charges | 640/8 | - | €525 | +€525 | |
| Gross operating margin | 9900 | €77,886 | €64,236 | -€13,649 | -17.5% |
| Operating profit (loss) | 9901 | €77,070 | €62,882 | -€14,188 | -18.4% |
| Financial income | 75/76B | - | €729 | +€729 | |
| Recurring financial income | 75 | - | €729 | +€729 | |
| Financial charges | 65/66B | €654 | €3,324 | +€2,671 | +409% |
| Recurring financial charges | 65 | €654 | €3,324 | +€2,671 | +409% |
| Profit (loss) for the period before taxes | 9903 | €76,417 | €60,286 | -€16,130 | -21.1% |
| Income taxes | 67/77 | €16,143 | €13,259 | -€2,885 | -17.9% |
| Profit (loss) for the period | 9904 | €60,273 | €47,028 | -€13,246 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,273 | €47,028 | -€13,246 | -22.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.