E.V.A. ELECTRIC & SECURITY SYSTEMS: what changed
E.V.A. ELECTRIC & SECURITY SYSTEMS
Largest movements
- Tangible fixed assets +€79,728
up €79,728 (+32.2%), from €247,829 to €327,557
of which Furniture and vehicles: +€82,268
- Cash +€42,015
up €42,015 (+180%), from €23,297 to €65,312
mainly Debts after one year (+€61,824) and Net result for the year (+€31,117)
- Receivables within one year -€20,529
down €20,529 (-5.5%), from €376,449 to €355,920
of which Trade receivables: -€16,726
- Debts after one year +€61,824
up €61,824 (+25.3%), from €244,238 to €306,062
- Profit (loss) carried forward +€31,117
up €31,117 (+9.6%), from €324,316 to €355,432
- Tax, wage and social debts +€17,900
new in 2025: €17,900
of which Taxes: +€15,929
- Trade debts -€16,925
down €16,925 (-47.5%), from €35,599 to €18,674
- Current portion of long-term debt +€11,804
up €11,804 (+197%), from €6,000 to €17,804
- Gross operating margin -€48,005
down €48,005 (-35.4%), from €135,518 to €87,513
- Taxes -€20,793
down €20,793 (-60.0%), from €34,664 to €13,871
- Staff costs -€16,801
down €16,801 (-67.8%), from €24,767 to €7,966
- Other operating charges +€8,265
up €8,265 (+206%), from €4,022 to €12,287
- Financial charges -€7,962
down €7,962 (-61.7%), from €12,895 to €4,933
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €681,753 | €787,473 | +€105,720 | +15.5% |
| Fixed assets | 21/28 | €248,097 | €327,825 | +€79,728 | +32.1% |
| Tangible fixed assets | 22/27 | €247,829 | €327,557 | +€79,728 | +32.2% |
| Land and buildings | 22 | €199,621 | €193,411 | -€6,210 | -3.1% |
| Plant, machinery and equipment | 23 | €1,162 | €4,832 | +€3,670 | +316% |
| Furniture and vehicles | 24 | €47,046 | €129,314 | +€82,268 | +175% |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €433,656 | €459,648 | +€25,991 | +6.0% |
| Stocks and contracts in progress | 3 | €22,735 | €24,690 | +€1,955 | +8.6% |
| Stocks | 30/36 | €22,735 | €24,690 | +€1,955 | +8.6% |
| Amounts receivable within one year | 40/41 | €376,449 | €355,920 | -€20,529 | -5.5% |
| Trade receivables | 40 | €252,606 | €235,880 | -€16,726 | -6.6% |
| Other amounts receivable | 41 | €123,843 | €120,041 | -€3,803 | -3.1% |
| Cash at bank and in hand | 54/58 | €23,297 | €65,312 | +€42,015 | +180% |
| Deferred charges and accrued income | 490/1 | €11,176 | €13,726 | +€2,550 | +22.8% |
| Total equity and liabilities | 10/49 | €681,753 | €787,473 | +€105,720 | +15.5% |
| Equity | 10/15 | €395,916 | €427,032 | +€31,117 | +7.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €40,600 | €40,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €324,316 | €355,432 | +€31,117 | +9.6% |
| Amounts payable | 17/49 | €285,838 | €360,441 | +€74,603 | +26.1% |
| Amounts payable after more than one year | 17 | €244,238 | €306,062 | +€61,824 | +25.3% |
| Financial debts | 170/4 | €244,238 | €306,062 | +€61,824 | +25.3% |
| Amounts payable within one year | 42/48 | €41,599 | €54,378 | +€12,779 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €17,804 | +€11,804 | +197% |
| Trade debts | 44 | €35,599 | €18,674 | -€16,925 | -47.5% |
| Suppliers | 440/4 | €35,599 | €18,674 | -€16,925 | -47.5% |
| Taxes, remuneration and social security | 45 | - | €17,900 | +€17,900 | |
| Taxes | 450/3 | - | €15,929 | +€15,929 | |
| Remuneration and social security | 454/9 | - | €1,971 | +€1,971 | |
| Remuneration, social security and pensions | 62 | €24,767 | €7,966 | -€16,801 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,287 | €17,564 | +€4,278 | +32.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,039 | €5,242 | +€4,203 | +404% |
| Other operating charges | 640/8 | €4,022 | €12,287 | +€8,265 | +206% |
| Gross operating margin | 9900 | €135,518 | €87,513 | -€48,005 | -35.4% |
| Operating profit (loss) | 9901 | €92,403 | €44,454 | -€47,949 | -51.9% |
| Financial income | 75/76B | €3,915 | €5,467 | +€1,552 | +39.6% |
| Recurring financial income | 75 | €3,915 | €5,467 | +€1,552 | +39.6% |
| Financial charges | 65/66B | €12,895 | €4,933 | -€7,962 | -61.7% |
| Recurring financial charges | 65 | €12,895 | €4,933 | -€7,962 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €83,424 | €44,988 | -€38,436 | -46.1% |
| Income taxes | 67/77 | €34,664 | €13,871 | -€20,793 | -60.0% |
| Profit (loss) for the period | 9904 | €48,760 | €31,117 | -€17,643 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,760 | €31,117 | -€17,643 | -36.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.