AIR EVASION: 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.
AIR EVASION
Largest movements
- Financial fixed assets -€27,000
down €27,000 (-98.7%), from €27,350 to €350
- Tangible fixed assets -€23,986
down €23,986 (-9.1%), from €264,348 to €240,362
- Cash +€7,123
up €7,123 (+32.3%), from €22,047 to €29,169
mainly Depreciation (+€63,316) and Other debts (+€5,373)
- Receivables within one year +€3,964
up €3,964 (+39.0%), from €10,155 to €14,119
of which Trade receivables: +€5,535
- Accrued charges and deferred income -€35,600
no longer reported in 2025 (was €35,600)
- Trade debts -€7,614
down €7,614 (-49.6%), from €15,358 to €7,744
- Other debts +€5,373
up €5,373 (+3.9%), from €136,723 to €142,096
- Profit (loss) carried forward -€4,653
down €4,653 (-23.4%), from €19,845 to €15,192
- Debts after one year +€4,155
up €4,155 (+7.1%), from €58,551 to €62,706
- Gross operating margin +€40,889
up €40,889 (+82.3%), from €49,685 to €90,573
- Depreciation +€19,455
up €19,455 (+44.4%), from €43,861 to €63,316
- Financial charges +€5,305
up €5,305 (+132%), from €4,031 to €9,336
- Other operating charges +€3,187
up €3,187 (+669%), from €476 to €3,663
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 | €327,120 | €288,465 | -€38,655 | -11.8% |
| Fixed assets | 21/28 | €291,698 | €240,712 | -€50,986 | -17.5% |
| Tangible fixed assets | 22/27 | €264,348 | €240,362 | -€23,986 | -9.1% |
| Land and buildings | 22 | €89,984 | €82,992 | -€6,992 | -7.8% |
| Plant, machinery and equipment | 23 | €164,657 | €154,008 | -€10,649 | -6.5% |
| Furniture and vehicles | 24 | €9,706 | €3,362 | -€6,344 | -65.4% |
| Financial fixed assets | 28 | €27,350 | €350 | -€27,000 | -98.7% |
| Current assets | 29/58 | €35,422 | €47,753 | +€12,331 | +34.8% |
| Amounts receivable within one year | 40/41 | €10,155 | €14,119 | +€3,964 | +39.0% |
| Trade receivables | 40 | €4,673 | €10,208 | +€5,535 | +118% |
| Other amounts receivable | 41 | €5,482 | €3,911 | -€1,571 | -28.7% |
| Cash at bank and in hand | 54/58 | €22,047 | €29,169 | +€7,123 | +32.3% |
| Deferred charges and accrued income | 490/1 | €3,221 | €4,465 | +€1,244 | +38.6% |
| Total equity and liabilities | 10/49 | €327,120 | €288,465 | -€38,655 | -11.8% |
| Equity | 10/15 | €45,405 | €41,152 | -€4,253 | -9.4% |
| Contributions | 10/11 | €18,600 | €19,000 | +€400 | +2.2% |
| Reserves | 13 | €6,960 | €6,960 | = | 0.0% |
| Tax-exempt reserves | 132 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,845 | €15,192 | -€4,653 | -23.4% |
| Amounts payable | 17/49 | €281,715 | €247,314 | -€34,401 | -12.2% |
| Amounts payable after more than one year | 17 | €58,551 | €62,706 | +€4,155 | +7.1% |
| Financial debts | 170/4 | €58,551 | €62,706 | +€4,155 | +7.1% |
| Amounts payable within one year | 42/48 | €187,564 | €184,607 | -€2,957 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €30,674 | €33,446 | +€2,772 | +9.0% |
| Trade debts | 44 | €15,358 | €7,744 | -€7,614 | -49.6% |
| Suppliers | 440/4 | €15,358 | €7,744 | -€7,614 | -49.6% |
| Taxes, remuneration and social security | 45 | €4,809 | €1,321 | -€3,488 | -72.5% |
| Taxes | 450/3 | €4,809 | €1,321 | -€3,488 | -72.5% |
| Other amounts payable | 47/48 | €136,723 | €142,096 | +€5,373 | +3.9% |
| Accrued charges and deferred income | 492/3 | €35,600 | - | -€35,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,861 | €63,316 | +€19,455 | +44.4% |
| Other operating charges | 640/8 | €476 | €3,663 | +€3,187 | +669% |
| Non-recurring operating charges | 66A | - | €17,556 | +€17,556 | |
| Gross operating margin | 9900 | €49,685 | €90,573 | +€40,889 | +82.3% |
| Operating profit (loss) | 9901 | €5,347 | €6,038 | +€691 | +12.9% |
| Financial income | 75/76B | €2 | €5 | +€3 | +149% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +149% |
| Financial charges | 65/66B | €4,031 | €9,336 | +€5,305 | +132% |
| Recurring financial charges | 65 | €4,031 | €9,336 | +€5,305 | +132% |
| Profit (loss) for the period before taxes | 9903 | €1,318 | -€3,293 | -€4,611 | |
| Income taxes | 67/77 | €1,024 | €1,360 | +€336 | +32.8% |
| Profit (loss) for the period | 9904 | €294 | -€4,653 | -€4,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €294 | -€4,653 | -€4,947 |
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 26 October 2026 via checked.be.