EIVISSA: 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.
EIVISSA
Largest movements
- Cash +€19,155
up €19,155 (+51.1%), from €37,515 to €56,670
mainly Net result for the year (+€17,665) and Depreciation (+€9,289)
- Tangible fixed assets -€7,999
down €7,999 (-17.7%), from €45,162 to €37,163
of which Other tangible fixed assets: -€8,828
- Receivables within one year -€1,796
down €1,796 (-38.9%), from €4,617 to €2,821
of which Trade receivables: -€1,778
- Deferred charges and accrued income -€1,290
down €1,290 (-98.5%), from €1,310 to €19
- Reserves +€9,723
up €9,723 (+36.2%), from €26,862 to €36,585
- Profit (loss) carried forward +€7,942
no longer reported in 2025 (was -€7,942)
- Debts after one year -€6,321
down €6,321 (-17.4%), from €36,303 to €29,982
of which Financial debts: -€7,620
- Tax, wage and social debts -€4,392
down €4,392 (-34.0%), from €12,901 to €8,509
of which Remuneration and social security: -€5,539
- Staff costs -€5,253
down €5,253 (-4.0%), from €131,683 to €126,430
- Gross operating margin -€2,981
down €2,981 (-1.9%), from €159,839 to €156,859
- Depreciation -€2,646
down €2,646 (-22.2%), from €11,935 to €9,289
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 | €100,502 | €108,006 | +€7,504 | +7.5% |
| Fixed assets | 21/28 | €47,356 | €39,378 | -€7,978 | -16.8% |
| Tangible fixed assets | 22/27 | €45,162 | €37,163 | -€7,999 | -17.7% |
| Plant, machinery and equipment | 23 | - | €962 | +€962 | |
| Furniture and vehicles | 24 | €319 | €186 | -€133 | -41.8% |
| Other tangible fixed assets | 26 | €44,843 | €36,015 | -€8,828 | -19.7% |
| Financial fixed assets | 28 | €2,194 | €2,215 | +€21 | +1.0% |
| Current assets | 29/58 | €53,146 | €68,628 | +€15,482 | +29.1% |
| Stocks and contracts in progress | 3 | €6,867 | €6,280 | -€587 | -8.5% |
| Stocks | 30/36 | €6,867 | €6,280 | -€587 | -8.5% |
| Amounts receivable within one year | 40/41 | €4,617 | €2,821 | -€1,796 | -38.9% |
| Trade receivables | 40 | €4,599 | €2,821 | -€1,778 | -38.7% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Current investments | 50/53 | €2,838 | €2,838 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,515 | €56,670 | +€19,155 | +51.1% |
| Deferred charges and accrued income | 490/1 | €1,310 | €19 | -€1,290 | -98.5% |
| Total equity and liabilities | 10/49 | €100,502 | €108,006 | +€7,504 | +7.5% |
| Equity | 10/15 | €37,920 | €55,585 | +€17,665 | +46.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €26,862 | €36,585 | +€9,723 | +36.2% |
| Distributable reserves | 133 | €26,862 | €36,585 | +€9,723 | +36.2% |
| Profit (loss) carried forward | 14 | -€7,942 | - | +€7,942 | |
| Amounts payable | 17/49 | €62,582 | €52,420 | -€10,161 | -16.2% |
| Amounts payable after more than one year | 17 | €36,303 | €29,982 | -€6,321 | -17.4% |
| Financial debts | 170/4 | €36,146 | €28,525 | -€7,620 | -21.1% |
| Other amounts payable | 178/9 | €158 | €1,457 | +€1,299 | +824.8% |
| Amounts payable within one year | 42/48 | €26,279 | €22,439 | -€3,840 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €7,477 | €7,620 | +€143 | +1.9% |
| Trade debts | 44 | €5,901 | €6,310 | +€409 | +6.9% |
| Suppliers | 440/4 | €5,901 | €6,310 | +€409 | +6.9% |
| Taxes, remuneration and social security | 45 | €12,901 | €8,509 | -€4,392 | -34.0% |
| Taxes | 450/3 | €5,926 | €7,073 | +€1,147 | +19.4% |
| Remuneration and social security | 454/9 | €6,975 | €1,436 | -€5,539 | -79.4% |
| Remuneration, social security and pensions | 62 | €131,683 | €126,430 | -€5,253 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,935 | €9,289 | -€2,646 | -22.2% |
| Other operating charges | 640/8 | €793 | €789 | -€4 | -0.6% |
| Gross operating margin | 9900 | €159,839 | €156,859 | -€2,981 | -1.9% |
| Operating profit (loss) | 9901 | €15,429 | €20,351 | +€4,922 | +31.9% |
| Financial income | 75/76B | €1,074 | €29 | -€1,045 | -97.3% |
| Recurring financial income | 75 | €32 | €29 | -€2 | -7.1% |
| Non-recurring financial income | 76B | €1,043 | - | -€1,043 | |
| Financial charges | 65/66B | €1,931 | €1,743 | -€187 | -9.7% |
| Recurring financial charges | 65 | €1,931 | €1,743 | -€187 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €14,573 | €18,638 | +€4,065 | +27.9% |
| Income taxes | 67/77 | €1 | €972 | +€971 | +84451.3% |
| Profit (loss) for the period | 9904 | €14,572 | €17,665 | +€3,094 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,572 | €17,665 | +€3,094 | +21.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.