EVRARD Fabrice: what changed
EVRARD Fabrice
Largest movements
- Receivables within one year +€13,553
up €13,553 (+82.6%), from €16,404 to €29,957
- Cash -€7,950
down €7,950 (-28.9%), from €27,553 to €19,603
mainly Receivables within one year (-€13,553) and Accrued charges and deferred income (-€10,280)
- Tangible fixed assets -€5,875
down €5,875 (-50.0%), from €11,751 to €5,875
- Profit (loss) carried forward +€10,815
up €10,815 (+329%), from €3,285 to €14,100
- Accrued charges and deferred income -€10,280
no longer reported in 2025 (was €10,280)
- Other debts +€5,068
up €5,068 (+71.8%), from €7,061 to €12,129
- Provisions -€2,944
down €2,944 (-10.6%), from €27,800 to €24,856
- Current portion of long-term debt -€1,387
no longer reported in 2025 (was €1,387)
- Provisions -€11,928
down €11,928, from €8,984 to -€2,944
- Financial charges +€5,697
up €5,697 (+23.6%), from €24,159 to €29,857
- Gross operating margin -€4,682
down €4,682 (-8.7%), from €53,682 to €49,000
- Taxes -€1,760
down €1,760 (-27.6%), from €6,383 to €4,624
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,708 | €55,858 | +€150 | +0.3% |
| Fixed assets | 21/28 | €11,751 | €5,875 | -€5,875 | -50.0% |
| Tangible fixed assets | 22/27 | €11,751 | €5,875 | -€5,875 | -50.0% |
| Furniture and vehicles | 24 | €11,751 | €5,875 | -€5,875 | -50.0% |
| Current assets | 29/58 | €43,957 | €49,982 | +€6,025 | +13.7% |
| Amounts receivable within one year | 40/41 | €16,404 | €29,957 | +€13,553 | +82.6% |
| Trade receivables | 40 | €16,404 | €29,957 | +€13,553 | +82.6% |
| Cash at bank and in hand | 54/58 | €27,553 | €19,603 | -€7,950 | -28.9% |
| Deferred charges and accrued income | 490/1 | - | €423 | +€423 | |
| Total equity and liabilities | 10/49 | €55,708 | €55,858 | +€150 | +0.3% |
| Equity | 10/15 | €6,285 | €17,100 | +€10,815 | +172% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,285 | €14,100 | +€10,815 | +329% |
| Provisions and deferred taxes | 16 | €27,800 | €24,856 | -€2,944 | -10.6% |
| Provisions for liabilities and charges | 160/5 | €27,800 | €24,856 | -€2,944 | -10.6% |
| Other liabilities and charges | 164/5 | €27,800 | €24,856 | -€2,944 | -10.6% |
| Amounts payable | 17/49 | €21,623 | €13,902 | -€7,721 | -35.7% |
| Amounts payable within one year | 42/48 | €11,343 | €13,902 | +€2,558 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €1,387 | - | -€1,387 | |
| Trade debts | 44 | €56 | €17 | -€39 | -69.8% |
| Suppliers | 440/4 | €56 | €17 | -€39 | -69.8% |
| Taxes, remuneration and social security | 45 | €2,838 | €1,756 | -€1,083 | -38.1% |
| Taxes | 450/3 | €2,838 | €1,756 | -€1,083 | -38.1% |
| Other amounts payable | 47/48 | €7,061 | €12,129 | +€5,068 | +71.8% |
| Accrued charges and deferred income | 492/3 | €10,280 | - | -€10,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,875 | €5,875 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,984 | -€2,944 | -€11,928 | |
| Other operating charges | 640/8 | €625 | €773 | +€149 | +23.8% |
| Gross operating margin | 9900 | €53,682 | €49,000 | -€4,682 | -8.7% |
| Operating profit (loss) | 9901 | €38,197 | €45,295 | +€7,098 | +18.6% |
| Financial income | 75/76B | €1 | €1 | -€0 | -41.1% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -41.1% |
| Financial charges | 65/66B | €24,159 | €29,857 | +€5,697 | +23.6% |
| Recurring financial charges | 65 | €24,159 | €29,857 | +€5,697 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €14,038 | €15,438 | +€1,400 | +10.0% |
| Income taxes | 67/77 | €6,383 | €4,624 | -€1,760 | -27.6% |
| Profit (loss) for the period | 9904 | €7,655 | €10,815 | +€3,159 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,655 | €10,815 | +€3,159 | +41.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.