Commerce Evamar: 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.
Commerce Evamar
Largest movements
- Tangible fixed assets +€69,347
up €69,347 (+1,135%), from €6,109 to €75,456
of which Furniture and vehicles: +€68,670
- Stocks and contracts +€37,992
up €37,992 (+54.4%), from €69,901 to €107,894
- Cash +€17,255
up €17,255 (+35.2%), from €48,984 to €66,239
mainly Debts after one year (+€50,698) and Tax, wage and social debts (+€25,677)
- Receivables within one year +€3,215
up €3,215 (+64.7%), from €4,966 to €8,182
of which Trade receivables: +€6,606
- Debts after one year +€50,698
new in 2025: €50,698
- Tax, wage and social debts +€25,677
up €25,677 (+106%), from €24,140 to €49,817
of which Remuneration and social security: +€22,703
- Profit (loss) carried forward +€22,799
up €22,799 (+47.0%), from €48,505 to €71,304
- Current portion of long-term debt +€13,598
new in 2025: €13,598
- Trade debts +€12,475
up €12,475 (+30.3%), from €41,233 to €53,708
- Staff costs +€17,494
up €17,494 (+15.3%), from €114,073 to €131,567
- Depreciation +€10,677
up €10,677 (+1,208%), from €884 to €11,561
- Taxes -€6,698
down €6,698 (-52.5%), from €12,755 to €6,056
- Other operating charges +€3,221
up €3,221 (+206%), from €1,562 to €4,783
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 | €142,863 | €272,494 | +€129,630 | +90.7% |
| Fixed assets | 21/28 | €16,109 | €85,456 | +€69,347 | +430% |
| Tangible fixed assets | 22/27 | €6,109 | €75,456 | +€69,347 | +1,135% |
| Land and buildings | 22 | - | €1,340 | +€1,340 | |
| Plant, machinery and equipment | 23 | €3,387 | €2,723 | -€663 | -19.6% |
| Furniture and vehicles | 24 | €2,723 | €71,393 | +€68,670 | +2,522% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €126,754 | €187,037 | +€60,283 | +47.6% |
| Stocks and contracts in progress | 3 | €69,901 | €107,894 | +€37,992 | +54.4% |
| Stocks | 30/36 | €69,901 | €107,894 | +€37,992 | +54.4% |
| Amounts receivable within one year | 40/41 | €4,966 | €8,182 | +€3,215 | +64.7% |
| Trade receivables | 40 | €1,576 | €8,182 | +€6,606 | +419% |
| Other amounts receivable | 41 | €3,391 | - | -€3,391 | |
| Cash at bank and in hand | 54/58 | €48,984 | €66,239 | +€17,255 | +35.2% |
| Deferred charges and accrued income | 490/1 | €2,902 | €4,723 | +€1,821 | +62.7% |
| Total equity and liabilities | 10/49 | €142,863 | €272,494 | +€129,630 | +90.7% |
| Equity | 10/15 | €53,505 | €76,304 | +€22,799 | +42.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,505 | €71,304 | +€22,799 | +47.0% |
| Amounts payable | 17/49 | €89,358 | €196,189 | +€106,831 | +120% |
| Amounts payable after more than one year | 17 | - | €50,698 | +€50,698 | |
| Financial debts | 170/4 | - | €50,698 | +€50,698 | |
| Amounts payable within one year | 42/48 | €89,132 | €145,162 | +€56,030 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | - | €13,598 | +€13,598 | |
| Trade debts | 44 | €41,233 | €53,708 | +€12,475 | +30.3% |
| Suppliers | 440/4 | €41,233 | €53,708 | +€12,475 | +30.3% |
| Taxes, remuneration and social security | 45 | €24,140 | €49,817 | +€25,677 | +106% |
| Taxes | 450/3 | €13,577 | €16,552 | +€2,974 | +21.9% |
| Remuneration and social security | 454/9 | €10,563 | €33,265 | +€22,703 | +215% |
| Other amounts payable | 47/48 | €23,759 | €28,039 | +€4,280 | +18.0% |
| Accrued charges and deferred income | 492/3 | €226 | €329 | +€103 | +45.6% |
| Remuneration, social security and pensions | 62 | €114,073 | €131,567 | +€17,494 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €11,561 | +€10,677 | +1,208% |
| Other operating charges | 640/8 | €1,562 | €4,783 | +€3,221 | +206% |
| Gross operating margin | 9900 | €180,412 | €180,519 | +€107 | +0.1% |
| Operating profit (loss) | 9901 | €63,893 | €32,608 | -€31,286 | -49.0% |
| Financial income | 75/76B | €22 | €18 | -€3 | -16.1% |
| Recurring financial income | 75 | €22 | €18 | -€3 | -16.1% |
| Financial charges | 65/66B | €2,655 | €3,771 | +€1,116 | +42.0% |
| Recurring financial charges | 65 | €2,655 | €3,771 | +€1,116 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €61,260 | €28,855 | -€32,404 | -52.9% |
| Income taxes | 67/77 | €12,755 | €6,056 | -€6,698 | -52.5% |
| Profit (loss) for the period | 9904 | €48,505 | €22,799 | -€25,706 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,505 | €22,799 | -€25,706 | -53.0% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.