E.V.U.S.: 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.U.S.
Largest movements
- Tangible fixed assets -€19,127
down €19,127 (-14.6%), from €130,901 to €111,774
of which Land and buildings: -€16,654
- Profit (loss) carried forward -€40,019
down €40,019 (-35.8%), from -€111,872 to -€151,891
- Short-term financial debts +€19,483
up €19,483 (+8.5%), from €228,365 to €247,848
of which Other loans: +€33,359
- Gross operating margin -€19,112
down €19,112 (-92.2%), from €20,726 to €1,614
- Taxes +€5,924
up €5,924 (+8,463%), from €70 to €5,994
- Depreciation -€3,079
down €3,079 (-13.9%), from €22,206 to €19,127
- Financial charges +€2,406
up €2,406 (+20.1%), from €11,991 to €14,397
- Other operating charges -€970
down €970 (-31.4%), from €3,085 to €2,115
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,948 | €117,657 | -€19,291 | -14.1% |
| Fixed assets | 21/28 | €130,901 | €111,774 | -€19,127 | -14.6% |
| Tangible fixed assets | 22/27 | €130,901 | €111,774 | -€19,127 | -14.6% |
| Land and buildings | 22 | €126,400 | €109,746 | -€16,654 | -13.2% |
| Plant, machinery and equipment | 23 | €4,501 | €2,028 | -€2,473 | -54.9% |
| Current assets | 29/58 | €6,047 | €5,883 | -€164 | -2.7% |
| Amounts receivable within one year | 40/41 | €5,975 | €5,768 | -€207 | -3.5% |
| Trade receivables | 40 | €5,154 | €5,154 | = | 0.0% |
| Other amounts receivable | 41 | €821 | €614 | -€207 | -25.2% |
| Cash at bank and in hand | 54/58 | €72 | €115 | +€43 | +59.7% |
| Total equity and liabilities | 10/49 | €136,948 | €117,657 | -€19,291 | -14.1% |
| Equity | 10/15 | -€91,417 | -€131,486 | -€40,069 | -43.8% |
| Contributions | 10/11 | €18,550 | €18,500 | -€50 | -0.3% |
| Capital | 10 | €18,550 | €18,500 | -€50 | -0.3% |
| Issued capital | 100 | €18,550 | €18,500 | -€50 | -0.3% |
| Reserves | 13 | €1,905 | €1,905 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,872 | -€151,891 | -€40,019 | -35.8% |
| Amounts payable | 17/49 | €228,365 | €249,143 | +€20,778 | +9.1% |
| Amounts payable within one year | 42/48 | €228,365 | €249,143 | +€20,778 | +9.1% |
| Financial debts | 43 | €228,365 | €247,848 | +€19,483 | +8.5% |
| Credit institutions | 430/8 | €216,741 | €202,865 | -€13,876 | -6.4% |
| Other loans | 439 | €11,624 | €44,983 | +€33,359 | +287% |
| Trade debts | 44 | - | €1,295 | +€1,295 | |
| Suppliers | 440/4 | - | €1,295 | +€1,295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,206 | €19,127 | -€3,079 | -13.9% |
| Other operating charges | 640/8 | €3,085 | €2,115 | -€970 | -31.4% |
| Gross operating margin | 9900 | €20,726 | €1,614 | -€19,112 | -92.2% |
| Operating profit (loss) | 9901 | -€4,565 | -€19,628 | -€15,063 | -330% |
| Financial charges | 65/66B | €11,991 | €14,397 | +€2,406 | +20.1% |
| Recurring financial charges | 65 | €11,991 | €14,397 | +€2,406 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,556 | -€34,025 | -€17,469 | -106% |
| Income taxes | 67/77 | €70 | €5,994 | +€5,924 | +8,463% |
| Profit (loss) for the period | 9904 | -€16,626 | -€40,019 | -€23,393 | -141% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,626 | -€40,019 | -€23,393 | -141% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.