EVY: 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.
EVY
Largest movements
- Tangible fixed assets -€13,044
down €13,044 (-21.0%), from €62,081 to €49,037
- Cash +€12,168
up €12,168 (+170.3%), from €7,144 to €19,312
mainly Trade debts (+€17,550) and Depreciation (+€13,044)
- Trade debts +€17,550
up €17,550 (+60.9%), from €28,817 to €46,367
- Debts after one year -€14,131
no longer reported in 2025 (was €14,131)
- Current portion of long-term debt -€13,014
down €13,014 (-47.9%), from €27,145 to €14,131
- Tax, wage and social debts +€5,204
up €5,204 (+16.5%), from €31,631 to €36,834
of which Remuneration and social security: +€6,033
- Gross operating margin -€15,713
down €15,713 (-8.6%), from €182,653 to €166,940
- Staff costs -€10,199
down €10,199 (-7.0%), from €145,164 to €134,964
- Financial charges -€2,658
down €2,658 (-17.2%), from €15,417 to €12,759
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 | €336,165 | €332,879 | -€3,286 | -1.0% |
| Fixed assets | 21/28 | €65,599 | €52,555 | -€13,044 | -19.9% |
| Tangible fixed assets | 22/27 | €62,081 | €49,037 | -€13,044 | -21.0% |
| Land and buildings | 22 | €62,081 | €49,037 | -€13,044 | -21.0% |
| Financial fixed assets | 28 | €3,518 | €3,518 | = | 0.0% |
| Current assets | 29/58 | €270,566 | €280,324 | +€9,758 | +3.6% |
| Stocks and contracts in progress | 3 | €252,075 | €251,050 | -€1,025 | -0.4% |
| Stocks | 30/36 | €252,075 | €251,050 | -€1,025 | -0.4% |
| Amounts receivable within one year | 40/41 | €9,031 | €9,762 | +€731 | +8.1% |
| Trade receivables | 40 | €8,971 | €8,776 | -€195 | -2.2% |
| Other amounts receivable | 41 | €60 | €986 | +€926 | +1543.1% |
| Cash at bank and in hand | 54/58 | €7,144 | €19,312 | +€12,168 | +170.3% |
| Deferred charges and accrued income | 490/1 | €2,316 | €200 | -€2,116 | -91.4% |
| Total equity and liabilities | 10/49 | €336,165 | €332,879 | -€3,286 | -1.0% |
| Equity | 10/15 | €188,308 | €190,330 | +€2,022 | +1.1% |
| Contributions | 10/11 | €126,000 | €126,000 | = | 0.0% |
| Capital | 10 | €126,000 | €126,000 | = | 0.0% |
| Issued capital | 100 | €126,000 | €126,000 | = | 0.0% |
| Reserves | 13 | €12,805 | €12,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,600 | €12,600 | = | 0.0% |
| Legal reserve | 130 | €12,600 | €12,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €205 | €205 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,503 | €51,525 | +€2,022 | +4.1% |
| Amounts payable | 17/49 | €147,857 | €142,549 | -€5,307 | -3.6% |
| Amounts payable after more than one year | 17 | €14,131 | - | -€14,131 | |
| Financial debts | 170/4 | €14,131 | - | -€14,131 | |
| Amounts payable within one year | 42/48 | €133,726 | €142,549 | +€8,823 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €27,145 | €14,131 | -€13,014 | -47.9% |
| Financial debts | 43 | €45,000 | €45,000 | = | 0.0% |
| Credit institutions | 430/8 | €45,000 | €45,000 | = | 0.0% |
| Trade debts | 44 | €28,817 | €46,367 | +€17,550 | +60.9% |
| Suppliers | 440/4 | €28,817 | €46,367 | +€17,550 | +60.9% |
| Taxes, remuneration and social security | 45 | €31,631 | €36,834 | +€5,204 | +16.5% |
| Taxes | 450/3 | €3,828 | €2,999 | -€829 | -21.7% |
| Remuneration and social security | 454/9 | €27,803 | €33,835 | +€6,033 | +21.7% |
| Other amounts payable | 47/48 | €1,133 | €217 | -€916 | -80.8% |
| Non-recurring operating income | 76A | €33,058 | - | -€33,058 | |
| Remuneration, social security and pensions | 62 | €145,164 | €134,964 | -€10,199 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,116 | €13,044 | -€72 | -0.5% |
| Other operating charges | 640/8 | €5,372 | €4,329 | -€1,043 | -19.4% |
| Gross operating margin | 9900 | €182,653 | €166,940 | -€15,713 | -8.6% |
| Operating profit (loss) | 9901 | €19,001 | €14,602 | -€4,399 | -23.2% |
| Financial income | 75/76B | €9 | €729 | +€720 | +8003.4% |
| Recurring financial income | 75 | €9 | €729 | +€720 | +8003.4% |
| Financial charges | 65/66B | €15,417 | €12,759 | -€2,658 | -17.2% |
| Recurring financial charges | 65 | €15,417 | €12,759 | -€2,658 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €3,593 | €2,572 | -€1,021 | -28.4% |
| Income taxes | 67/77 | €464 | €550 | +€86 | +18.6% |
| Profit (loss) for the period | 9904 | €3,129 | €2,022 | -€1,107 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,129 | €2,022 | -€1,107 | -35.4% |
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.