FINANCIERE EVSL: 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.
FINANCIERE EVSL
Largest movements
- Receivables within one year +€2.0m
up €2.0m, from €0 to €2.0m
- Reserves +€2.3m
up €2.3m (+2,232%), from €105,000 to €2.4m
of which Distributable reserves: +€2.3m
- Other debts -€586,500
down €586,500 (-99.6%), from €588,925 to €2,425
- Tax, wage and social debts +€234,400
new in 2025: €234,400
- Financial income +€2.6m
new in 2025: €2.6m
- Taxes +€234,400
new in 2025: €234,400
- Gross operating margin -€31
down €31 (-3.2%), from -€968 to -€998
- Financial charges +€22
up €22 (+8.6%), from €255 to €277
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 | €2,550,987 | €4,543,211 | +€2.0m | +78.1% |
| Fixed assets | 21/28 | €2,550,000 | €2,550,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,550,000 | €2,550,000 | = | 0.0% |
| Current assets | 29/58 | €987 | €1,993,211 | +€2.0m | +201,910% |
| Amounts receivable within one year | 40/41 | €0 | €1,988,500 | +€2.0m | |
| Other amounts receivable | 41 | €0 | €1,988,500 | +€2.0m | |
| Cash at bank and in hand | 54/58 | €987 | €4,711 | +€3,724 | +377% |
| Total equity and liabilities | 10/49 | €2,550,987 | €4,543,211 | +€2.0m | +78.1% |
| Equity | 10/15 | €1,962,062 | €4,306,386 | +€2.3m | +119% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €2,449,000 | +€2.3m | +2,232% |
| Non-distributable reserves | 130/1 | €105,000 | €105,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €105,000 | €105,000 | = | 0.0% |
| Distributable reserves | 133 | - | €2,344,000 | +€2.3m | |
| Profit (loss) carried forward | 14 | €1,807,062 | €1,807,386 | +€324 | 0.0% |
| Amounts payable | 17/49 | €588,925 | €236,825 | -€352,100 | -59.8% |
| Amounts payable within one year | 42/48 | €588,925 | €236,825 | -€352,100 | -59.8% |
| Taxes, remuneration and social security | 45 | - | €234,400 | +€234,400 | |
| Taxes | 450/3 | - | €234,400 | +€234,400 | |
| Other amounts payable | 47/48 | €588,925 | €2,425 | -€586,500 | -99.6% |
| Gross operating margin | 9900 | -€968 | -€998 | -€31 | -3.2% |
| Operating profit (loss) | 9901 | -€968 | -€998 | -€31 | -3.2% |
| Financial income | 75/76B | - | €2,580,000 | +€2.6m | |
| Recurring financial income | 75 | - | €2,580,000 | +€2.6m | |
| Financial charges | 65/66B | €255 | €277 | +€22 | +8.6% |
| Recurring financial charges | 65 | €255 | €277 | +€22 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,223 | €2,578,724 | +€2.6m | |
| Income taxes | 67/77 | - | €234,400 | +€234,400 | |
| Profit (loss) for the period | 9904 | -€1,223 | €2,344,324 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,223 | €2,344,324 | +€2.3m |
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 20 October 2026 via checked.be.