EVVCD: 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.
EVVCD
Largest movements
- Receivables within one year +€51,614
up €51,614 (+88.7%), from €58,179 to €109,793
of which Other amounts receivable: +€42,816
- Cash -€2,724
down €2,724 (-100.0%), from €2,725 to €1
mainly Receivables within one year (-€51,614) and Investment in fixed assets (net) (-€7,173)
- Profit (loss) carried forward +€38,994
up €38,994 (+4.3%), from -€903,147 to -€864,154
- Trade debts +€4,691
up €4,691 (+24.7%), from €18,997 to €23,688
- Tax, wage and social debts +€4,388
up €4,388 (+16.3%), from €26,943 to €31,331
- Gross operating margin +€1,870
up €1,870 (+3.2%), from €57,842 to €59,712
- Depreciation -€1,601
down €1,601 (-16.8%), from €9,535 to €7,934
- Financial income +€1,027
up €1,027 (+55.7%), from €1,845 to €2,872
- Taxes +€891
up €891 (+7.8%), from €11,415 to €12,306
- Other operating charges +€803
up €803 (+42.5%), from €1,888 to €2,692
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.
Derived cash bridge
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 | €186,126 | €234,255 | +€48,129 | +25.9% |
| Fixed assets | 21/28 | €45,222 | €44,461 | -€761 | -1.7% |
| Tangible fixed assets | 22/27 | €45,222 | €44,461 | -€761 | -1.7% |
| Plant, machinery and equipment | 23 | €2,698 | €2,517 | -€181 | -6.7% |
| Furniture and vehicles | 24 | €5,256 | €3,802 | -€1,454 | -27.7% |
| Other tangible fixed assets | 26 | €37,268 | €38,141 | +€873 | +2.3% |
| Current assets | 29/58 | €140,904 | €189,794 | +€48,890 | +34.7% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,179 | €109,793 | +€51,614 | +88.7% |
| Trade receivables | 40 | €11,760 | €20,558 | +€8,798 | +74.8% |
| Other amounts receivable | 41 | €46,418 | €89,234 | +€42,816 | +92.2% |
| Cash at bank and in hand | 54/58 | €2,725 | €1 | -€2,724 | -100.0% |
| Total equity and liabilities | 10/49 | €186,126 | €234,255 | +€48,129 | +25.9% |
| Equity | 10/15 | €140,186 | €179,180 | +€38,994 | +27.8% |
| Contributions | 10/11 | €1,024,600 | €1,024,600 | = | 0.0% |
| Reserves | 13 | €18,734 | €18,734 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,455 | €14,455 | = | 0.0% |
| Distributable reserves | 133 | €2,419 | €2,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€903,147 | -€864,154 | +€38,994 | +4.3% |
| Amounts payable | 17/49 | €45,940 | €55,075 | +€9,135 | +19.9% |
| Amounts payable within one year | 42/48 | €45,940 | €55,075 | +€9,135 | +19.9% |
| Financial debts | 43 | - | €56 | +€56 | |
| Credit institutions | 430/8 | - | €56 | +€56 | |
| Trade debts | 44 | €18,997 | €23,688 | +€4,691 | +24.7% |
| Suppliers | 440/4 | €18,997 | €23,688 | +€4,691 | +24.7% |
| Taxes, remuneration and social security | 45 | €26,943 | €31,331 | +€4,388 | +16.3% |
| Taxes | 450/3 | €26,943 | €31,331 | +€4,388 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,535 | €7,934 | -€1,601 | -16.8% |
| Other operating charges | 640/8 | €1,888 | €2,692 | +€803 | +42.5% |
| Gross operating margin | 9900 | €57,842 | €59,712 | +€1,870 | +3.2% |
| Operating profit (loss) | 9901 | €46,419 | €49,086 | +€2,668 | +5.7% |
| Financial income | 75/76B | €1,845 | €2,872 | +€1,027 | +55.7% |
| Recurring financial income | 75 | €1,845 | €2,872 | +€1,027 | +55.7% |
| Financial charges | 65/66B | €569 | €658 | +€90 | +15.8% |
| Recurring financial charges | 65 | €569 | €658 | +€90 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €47,695 | €51,300 | +€3,605 | +7.6% |
| Income taxes | 67/77 | €11,415 | €12,306 | +€891 | +7.8% |
| Profit (loss) for the period | 9904 | €36,280 | €38,994 | +€2,714 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,280 | €38,994 | +€2,714 | +7.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.