EVYJO: 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.
EVYJO
Largest movements
- Current investments +€840,949
up €840,949 (+102.1%), from €824,001 to €1.7m
- Tangible fixed assets -€55,083
down €55,083 (-4.9%), from €1.1m to €1.1m
of which Land and buildings: -€54,553
- Receivables within one year -€34,749
down €34,749 (-59.5%), from €58,370 to €23,621
- Reserves +€607,559
up €607,559 (+32.5%), from €1.9m to €2.5m
of which Tax-exempt reserves: +€588,458
- Provisions +€195,935
up €195,935 (+1859.1%), from €10,539 to €206,474
- Current portion of long-term debt -€30,000
down €30,000 (-75.0%), from €40,000 to €10,000
- Gross operating margin +€781,598
up €781,598 (+2076.5%), from €37,640 to €819,237
- Financial income -€66,503
down €66,503 (-74.2%), from €89,581 to €23,077
- Taxes -€22,704
down €22,704 (-92.2%), from €24,614 to €1,910
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 | €2,062,037 | €2,829,989 | +€767,952 | +37.2% |
| Fixed assets | 21/28 | €1,120,257 | €1,065,174 | -€55,083 | -4.9% |
| Tangible fixed assets | 22/27 | €1,120,019 | €1,064,936 | -€55,083 | -4.9% |
| Land and buildings | 22 | €1,118,913 | €1,064,361 | -€54,553 | -4.9% |
| Furniture and vehicles | 24 | €1,106 | €575 | -€531 | -48.0% |
| Financial fixed assets | 28 | €238 | €238 | = | 0.0% |
| Current assets | 29/58 | €941,779 | €1,764,815 | +€823,035 | +87.4% |
| Amounts receivable within one year | 40/41 | €58,370 | €23,621 | -€34,749 | -59.5% |
| Other amounts receivable | 41 | €58,370 | €23,621 | -€34,749 | -59.5% |
| Current investments | 50/53 | €824,001 | €1,664,950 | +€840,949 | +102.1% |
| Cash at bank and in hand | 54/58 | €59,409 | €74,878 | +€15,469 | +26.0% |
| Deferred charges and accrued income | 490/1 | - | €1,366 | +€1,366 | |
| Total equity and liabilities | 10/49 | €2,062,037 | €2,829,989 | +€767,952 | +37.2% |
| Equity | 10/15 | €1,887,416 | €2,494,975 | +€607,559 | +32.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,868,824 | €2,476,383 | +€607,559 | +32.5% |
| Tax-exempt reserves | 132 | €25,090 | €613,548 | +€588,458 | +2345.4% |
| Distributable reserves | 133 | €1,843,734 | €1,862,835 | +€19,101 | +1.0% |
| Provisions and deferred taxes | 16 | €10,539 | €206,474 | +€195,935 | +1859.1% |
| Deferred taxes | 168 | €10,539 | €206,474 | +€195,935 | +1859.1% |
| Amounts payable | 17/49 | €164,081 | €128,539 | -€35,542 | -21.7% |
| Amounts payable after more than one year | 17 | €10,000 | €0 | -€10,000 | -100.0% |
| Financial debts | 170/4 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts payable within one year | 42/48 | €153,281 | €128,539 | -€24,742 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €10,000 | -€30,000 | -75.0% |
| Taxes, remuneration and social security | 45 | €2,478 | €2,311 | -€167 | -6.8% |
| Taxes | 450/3 | €2,478 | €2,311 | -€167 | -6.8% |
| Other amounts payable | 47/48 | €110,804 | €116,229 | +€5,425 | +4.9% |
| Accrued charges and deferred income | 492/3 | €800 | €0 | -€800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,584 | €38,767 | +€183 | +0.5% |
| Other operating charges | 640/8 | €9,497 | €9,672 | +€175 | +1.8% |
| Non-recurring operating charges | 66A | €348 | €0 | -€348 | -100.0% |
| Gross operating margin | 9900 | €37,640 | €819,237 | +€781,598 | +2076.5% |
| Operating profit (loss) | 9901 | -€10,790 | €770,798 | +€781,588 | |
| Financial income | 75/76B | €89,581 | €23,077 | -€66,503 | -74.2% |
| Recurring financial income | 75 | €89,581 | €23,077 | -€66,503 | -74.2% |
| Financial charges | 65/66B | -€7,583 | -€11,528 | -€3,945 | -52.0% |
| Recurring financial charges | 65 | -€7,583 | -€11,528 | -€3,945 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €86,374 | €805,404 | +€719,030 | +832.5% |
| Transfer from deferred taxes | 780 | €1,054 | €1,054 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €196,989 | +€196,989 | |
| Income taxes | 67/77 | €24,614 | €1,910 | -€22,704 | -92.2% |
| Profit (loss) for the period | 9904 | €62,813 | €607,559 | +€544,746 | +867.3% |
| Transfer from tax-exempt reserves | 789 | €2,509 | €2,509 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €590,967 | +€590,967 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,322 | €19,101 | -€46,221 | -70.8% |
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 3 October 2026 via checked.be.