EvRu Management: what changed
Two financial 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.
EvRu Management
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Current investments +€28,000
up €28,000 (+82.3%), from €34,029 to €62,029
- Cash +€27,869
up €27,869 (+70.5%), from €39,547 to €67,415
mainly Net result for the year (+€51,634) and Depreciation (+€19,630)
- Tangible fixed assets -€18,196
down €18,196 (-27.6%), from €65,864 to €47,668
of which Furniture and vehicles: -€18,345
- Receivables within one year -€15,032
down €15,032 (-60.5%), from €24,845 to €9,813
of which Trade receivables: -€16,762
- Reserves +€51,634
up €51,634 (+38.2%), from €135,329 to €186,963
- Depreciation +€2,565
up €2,565 (+15.0%), from €17,064 to €19,630
- Gross operating margin -€2,316
down €2,316 (-2.6%), from €87,408 to €85,092
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 | €165,191 | €217,604 | +€52,413 | +31.7% |
| Fixed assets | 21/28 | €65,864 | €47,668 | -€18,196 | -27.6% |
| Tangible fixed assets | 22/27 | €65,864 | €47,668 | -€18,196 | -27.6% |
| Plant, machinery and equipment | 23 | €2,882 | €3,031 | +€149 | +5.2% |
| Furniture and vehicles | 24 | €62,982 | €44,637 | -€18,345 | -29.1% |
| Current assets | 29/58 | €99,327 | €169,936 | +€70,609 | +71.1% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Amounts receivable within one year | 40/41 | €24,845 | €9,813 | -€15,032 | -60.5% |
| Trade receivables | 40 | €24,845 | €8,083 | -€16,762 | -67.5% |
| Other amounts receivable | 41 | - | €1,730 | +€1,730 | |
| Current investments | 50/53 | €34,029 | €62,029 | +€28,000 | +82.3% |
| Cash at bank and in hand | 54/58 | €39,547 | €67,415 | +€27,869 | +70.5% |
| Deferred charges and accrued income | 490/1 | €907 | €679 | -€228 | -25.2% |
| Total equity and liabilities | 10/49 | €165,191 | €217,604 | +€52,413 | +31.7% |
| Equity | 10/15 | €140,329 | €191,963 | +€51,634 | +36.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €135,329 | €186,963 | +€51,634 | +38.2% |
| Distributable reserves | 133 | €135,329 | €186,963 | +€51,634 | +38.2% |
| Amounts payable | 17/49 | €24,862 | €25,641 | +€779 | +3.1% |
| Amounts payable within one year | 42/48 | €24,862 | €25,641 | +€779 | +3.1% |
| Trade debts | 44 | €312 | €598 | +€286 | +91.7% |
| Suppliers | 440/4 | €312 | €598 | +€286 | +91.7% |
| Taxes, remuneration and social security | 45 | €23,595 | €23,426 | -€169 | -0.7% |
| Taxes | 450/3 | €23,595 | €23,426 | -€169 | -0.7% |
| Other amounts payable | 47/48 | €955 | €1,617 | +€662 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,064 | €19,630 | +€2,565 | +15.0% |
| Other operating charges | 640/8 | €562 | €609 | +€47 | +8.3% |
| Gross operating margin | 9900 | €87,408 | €85,092 | -€2,316 | -2.6% |
| Operating profit (loss) | 9901 | €69,782 | €64,854 | -€4,928 | -7.1% |
| Financial income | 75/76B | €203 | €621 | +€418 | +205.5% |
| Recurring financial income | 75 | €203 | €621 | +€418 | +205.5% |
| Financial charges | 65/66B | €155 | €42 | -€112 | -72.6% |
| Recurring financial charges | 65 | €155 | €42 | -€112 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €69,831 | €65,433 | -€4,398 | -6.3% |
| Income taxes | 67/77 | €14,620 | €13,799 | -€821 | -5.6% |
| Profit (loss) for the period | 9904 | €55,210 | €51,634 | -€3,577 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,210 | €51,634 | -€3,577 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.