EVV: 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.
EVV
Largest movements
- Receivables within one year -€70,549
down €70,549 (-84.0%), from €83,978 to €13,429
of which Trade receivables: -€43,674
- Stocks and contracts -€6,396
down €6,396 (-91.6%), from €6,983 to €587
- Cash -€5,924
down €5,924 (-27.7%), from €21,362 to €15,438
mainly Net result for the year (-€45,986) and Tax, wage and social debts (-€24,079)
- Reserves -€45,986
down €45,986 (-64.3%), from €71,464 to €25,479
- Tax, wage and social debts -€24,079
no longer reported in 2025 (was €24,079)
- Trade debts -€15,624
down €15,624 (-97.2%), from €16,072 to €448
- Other debts +€2,403
up €2,403 (+666.1%), from €361 to €2,763
- Gross operating margin -€141,135
down €141,135, from €97,697 to -€43,438
- Taxes -€24,079
no longer reported in 2025 (was €24,079)
- Financial income -€1,149
down €1,149 (-57.3%), from €2,004 to €855
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 | €114,976 | €31,690 | -€83,286 | -72.4% |
| Fixed assets | 21/28 | €825 | €617 | -€209 | -25.3% |
| Tangible fixed assets | 22/27 | €825 | €617 | -€209 | -25.3% |
| Plant, machinery and equipment | 23 | €825 | €617 | -€209 | -25.3% |
| Current assets | 29/58 | €114,150 | €31,074 | -€83,077 | -72.8% |
| Stocks and contracts in progress | 3 | €6,983 | €587 | -€6,396 | -91.6% |
| Stocks | 30/36 | €6,983 | €587 | -€6,396 | -91.6% |
| Amounts receivable within one year | 40/41 | €83,978 | €13,429 | -€70,549 | -84.0% |
| Trade receivables | 40 | €52,200 | €8,525 | -€43,674 | -83.7% |
| Other amounts receivable | 41 | €31,778 | €4,903 | -€26,875 | -84.6% |
| Cash at bank and in hand | 54/58 | €21,362 | €15,438 | -€5,924 | -27.7% |
| Deferred charges and accrued income | 490/1 | €1,827 | €1,620 | -€208 | -11.4% |
| Total equity and liabilities | 10/49 | €114,976 | €31,690 | -€83,286 | -72.4% |
| Equity | 10/15 | €74,464 | €28,479 | -€45,986 | -61.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,464 | €25,479 | -€45,986 | -64.3% |
| Distributable reserves | 133 | €71,464 | €25,479 | -€45,986 | -64.3% |
| Amounts payable | 17/49 | €40,511 | €3,211 | -€37,300 | -92.1% |
| Amounts payable within one year | 42/48 | €40,511 | €3,211 | -€37,300 | -92.1% |
| Trade debts | 44 | €16,072 | €448 | -€15,624 | -97.2% |
| Suppliers | 440/4 | €16,072 | €448 | -€15,624 | -97.2% |
| Taxes, remuneration and social security | 45 | €24,079 | - | -€24,079 | |
| Taxes | 450/3 | €24,079 | - | -€24,079 | |
| Other amounts payable | 47/48 | €361 | €2,763 | +€2,403 | +666.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €209 | -€10 | -4.4% |
| Other operating charges | 640/8 | €1,209 | €1,171 | -€38 | -3.2% |
| Gross operating margin | 9900 | €97,697 | -€43,438 | -€141,135 | |
| Operating profit (loss) | 9901 | €96,269 | -€44,818 | -€141,087 | |
| Financial income | 75/76B | €2,004 | €855 | -€1,149 | -57.3% |
| Recurring financial income | 75 | €2,004 | €855 | -€1,149 | -57.3% |
| Financial charges | 65/66B | €2,730 | €2,023 | -€707 | -25.9% |
| Recurring financial charges | 65 | €2,730 | €2,023 | -€707 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €95,543 | -€45,986 | -€141,529 | |
| Income taxes | 67/77 | €24,079 | - | -€24,079 | |
| Profit (loss) for the period | 9904 | €71,464 | -€45,986 | -€117,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,464 | -€45,986 | -€117,450 |
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 7 October 2026 via checked.be.