E.V.A. ENGINEERING: 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.
E.V.A. ENGINEERING
Largest movements
- Receivables within one year +€311,391
up €311,391 (+582.9%), from €53,417 to €364,808
of which Other amounts receivable: +€311,391
- Receivables after one year -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€170,129
up €170,129 (+81.1%), from €209,721 to €379,849
mainly Net result for the year (+€1.4m) and Other debts (+€803,124)
- Financial fixed assets +€55,812
up €55,812 (+3.5%), from €1.6m to €1.7m
- Other debts +€803,124
new in 2025: €803,124
- Reserves -€326,562
down €326,562 (-26.7%), from €1.2m to €898,438
- Debts after one year -€121,428
down €121,428 (-29.2%), from €416,072 to €294,643
- Current portion of long-term debt -€62,750
down €62,750 (-34.1%), from €184,178 to €121,428
- Financial income +€943,657
up €943,657 (+233.4%), from €404,226 to €1.3m
- Gross operating margin -€8,241
down €8,241 (-17.2%), from €47,839 to €39,598
- Financial charges -€3,355
down €3,355 (-19.0%), from €17,622 to €14,267
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 | €2,121,855 | €2,409,187 | +€287,332 | +13.5% |
| Fixed assets | 21/28 | €1,608,718 | €1,664,529 | +€55,812 | +3.5% |
| Financial fixed assets | 28 | €1,608,718 | €1,664,529 | +€55,812 | +3.5% |
| Current assets | 29/58 | €513,137 | €744,658 | +€231,520 | +45.1% |
| Amounts receivable after more than one year | 29 | €250,000 | - | -€250,000 | |
| Other amounts receivable | 291 | €250,000 | - | -€250,000 | |
| Amounts receivable within one year | 40/41 | €53,417 | €364,808 | +€311,391 | +582.9% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €38,897 | €350,288 | +€311,391 | +800.6% |
| Cash at bank and in hand | 54/58 | €209,721 | €379,849 | +€170,129 | +81.1% |
| Total equity and liabilities | 10/49 | €2,121,855 | €2,409,187 | +€287,332 | +13.5% |
| Equity | 10/15 | €1,518,321 | €1,188,446 | -€329,875 | -21.7% |
| Contributions | 10/11 | €289,040 | €289,040 | = | 0.0% |
| Reserves | 13 | €1,225,000 | €898,438 | -€326,562 | -26.7% |
| Distributable reserves | 133 | €1,225,000 | €898,438 | -€326,562 | -26.7% |
| Profit (loss) carried forward | 14 | €4,281 | €968 | -€3,313 | -77.4% |
| Amounts payable | 17/49 | €603,534 | €1,220,741 | +€617,206 | +102.3% |
| Amounts payable after more than one year | 17 | €416,072 | €294,643 | -€121,428 | -29.2% |
| Financial debts | 170/4 | €416,072 | €294,643 | -€121,428 | -29.2% |
| Amounts payable within one year | 42/48 | €187,463 | €926,097 | +€738,635 | +394.0% |
| Current portion of amounts payable after more than one year | 42 | €184,178 | €121,428 | -€62,750 | -34.1% |
| Taxes, remuneration and social security | 45 | €3,284 | €1,545 | -€1,739 | -53.0% |
| Taxes | 450/3 | €3,284 | €1,545 | -€1,739 | -53.0% |
| Other amounts payable | 47/48 | - | €803,124 | +€803,124 | |
| Other operating charges | 640/8 | €1,193 | €1,230 | +€37 | +3.1% |
| Gross operating margin | 9900 | €47,839 | €39,598 | -€8,241 | -17.2% |
| Operating profit (loss) | 9901 | €46,646 | €38,368 | -€8,278 | -17.7% |
| Financial income | 75/76B | €404,226 | €1,347,883 | +€943,657 | +233.4% |
| Recurring financial income | 75 | €404,226 | €1,347,883 | +€943,657 | +233.4% |
| Financial charges | 65/66B | €17,622 | €14,267 | -€3,355 | -19.0% |
| Recurring financial charges | 65 | €17,622 | €14,267 | -€3,355 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €433,249 | €1,371,983 | +€938,734 | +216.7% |
| Profit (loss) for the period | 9904 | €433,249 | €1,371,983 | +€938,734 | +216.7% |
| Profit (loss) for the period to be appropriated | 9905 | €433,249 | €1,371,983 | +€938,734 | +216.7% |
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 12 October 2026 via checked.be.