EVRES: 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.
EVRES
Largest movements
- Receivables within one year +€25,217
up €25,217 (+12.4%), from €204,161 to €229,377
of which Other amounts receivable: +€26,645
- Short-term financial debts +€45,717
up €45,717 (+111.7%), from €40,918 to €86,635
- Tax, wage and social debts -€36,500
down €36,500 (-94.3%), from €38,721 to €2,221
- Reserves +€33,393
up €33,393 (+31.1%), from €107,373 to €140,766
- Other debts -€20,930
down €20,930 (-29.5%), from €71,043 to €50,113
- Gross operating margin -€77,848
down €77,848 (-49.8%), from €156,323 to €78,475
- Financial income +€11,810
new in 2026: €11,810
- Taxes -€6,346
down €6,346 (-14.9%), from €42,648 to €36,303
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €670,337 | €688,963 | +€18,626 | +2.8% |
| Fixed assets | 21/28 | €463,578 | €456,937 | -€6,641 | -1.4% |
| Tangible fixed assets | 22/27 | €463,578 | €456,937 | -€6,641 | -1.4% |
| Land and buildings | 22 | €429,990 | €423,575 | -€6,415 | -1.5% |
| Plant, machinery and equipment | 23 | €19,409 | €19,183 | -€227 | -1.2% |
| Furniture and vehicles | 24 | €14,179 | €14,179 | = | 0.0% |
| Current assets | 29/58 | €206,759 | €232,027 | +€25,267 | +12.2% |
| Amounts receivable within one year | 40/41 | €204,161 | €229,377 | +€25,217 | +12.4% |
| Trade receivables | 40 | €1,428 | €0 | -€1,428 | -100.0% |
| Other amounts receivable | 41 | €202,732 | €229,377 | +€26,645 | +13.1% |
| Deferred charges and accrued income | 490/1 | €2,599 | €2,649 | +€51 | +1.9% |
| Total equity and liabilities | 10/49 | €670,337 | €688,963 | +€18,626 | +2.8% |
| Equity | 10/15 | €469,487 | €502,880 | +€33,393 | +7.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €107,373 | €140,766 | +€33,393 | +31.1% |
| Distributable reserves | 133 | €107,373 | €140,766 | +€33,393 | +31.1% |
| Profit (loss) carried forward | 14 | €300,141 | €300,141 | = | 0.0% |
| Amounts payable | 17/49 | €200,850 | €186,083 | -€14,767 | -7.4% |
| Amounts payable after more than one year | 17 | €49,000 | €44,000 | -€5,000 | -10.2% |
| Financial debts | 170/4 | €49,000 | €44,000 | -€5,000 | -10.2% |
| Amounts payable within one year | 42/48 | €151,850 | €142,083 | -€9,767 | -6.4% |
| Financial debts | 43 | €40,918 | €86,635 | +€45,717 | +111.7% |
| Credit institutions | 430/8 | €40,918 | €86,635 | +€45,717 | +111.7% |
| Trade debts | 44 | €1,169 | €3,115 | +€1,946 | +166.4% |
| Suppliers | 440/4 | €1,169 | €3,115 | +€1,946 | +166.4% |
| Taxes, remuneration and social security | 45 | €38,721 | €2,221 | -€36,500 | -94.3% |
| Taxes | 450/3 | €38,721 | €2,221 | -€36,500 | -94.3% |
| Other amounts payable | 47/48 | €71,043 | €50,113 | -€20,930 | -29.5% |
| Non-recurring operating income | 76A | €13,828 | €0 | -€13,828 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,641 | €6,641 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,296 | €4,638 | +€342 | +8.0% |
| Gross operating margin | 9900 | €156,323 | €78,475 | -€77,848 | -49.8% |
| Operating profit (loss) | 9901 | €145,386 | €67,196 | -€78,191 | -53.8% |
| Financial income | 75/76B | - | €11,810 | +€11,810 | |
| Recurring financial income | 75 | - | €11,810 | +€11,810 | |
| Financial charges | 65/66B | €9,728 | €9,310 | -€418 | -4.3% |
| Recurring financial charges | 65 | €9,728 | €9,310 | -€418 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €135,658 | €69,695 | -€65,963 | -48.6% |
| Income taxes | 67/77 | €42,648 | €36,303 | -€6,346 | -14.9% |
| Profit (loss) for the period | 9904 | €93,010 | €33,393 | -€59,617 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,010 | €33,393 | -€59,617 | -64.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.