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 -€56,016
down €56,016 (-54.8%), from €102,291 to €46,275
mainly Current portion of long-term debt (-€2.2m) and Receivables within one year (-€54,450)
- Receivables within one year +€54,450
new in 2025: €54,450
- Current portion of long-term debt -€2.2m
down €2.2m (-82.8%), from €2.7m to €464,415
- Debts after one year +€1.6m
new in 2025: €1.6m
- Other debts +€536,210
up €536,210 (+484%), from €110,793 to €647,003
- Profit (loss) carried forward +€80,251
up €80,251 (+50.5%), from -€158,858 to -€78,607
- Gross operating margin +€320,292
up €320,292, from -€116,097 to €204,195
- Financial charges +€81,101
up €81,101 (+192%), from €42,323 to €123,424
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 | €3,417,373 | €3,415,807 | -€1,566 | 0.0% |
| Fixed assets | 21/28 | €3,315,082 | €3,315,082 | = | 0.0% |
| Financial fixed assets | 28 | €3,315,082 | €3,315,082 | = | 0.0% |
| Current assets | 29/58 | €102,291 | €100,725 | -€1,566 | -1.5% |
| Amounts receivable within one year | 40/41 | - | €54,450 | +€54,450 | |
| Trade receivables | 40 | - | €54,450 | +€54,450 | |
| Cash at bank and in hand | 54/58 | €102,291 | €46,275 | -€56,016 | -54.8% |
| Total equity and liabilities | 10/49 | €3,417,373 | €3,415,807 | -€1,566 | 0.0% |
| Equity | 10/15 | €591,142 | €671,393 | +€80,251 | +13.6% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,858 | -€78,607 | +€80,251 | +50.5% |
| Amounts payable | 17/49 | €2,826,231 | €2,744,414 | -€81,817 | -2.9% |
| Amounts payable after more than one year | 17 | - | €1,607,143 | +€1.6m | |
| Financial debts | 170/4 | - | €1,607,143 | +€1.6m | |
| Amounts payable within one year | 42/48 | €2,826,231 | €1,137,271 | -€1.7m | -59.8% |
| Current portion of amounts payable after more than one year | 42 | €2,696,328 | €464,415 | -€2.2m | -82.8% |
| Trade debts | 44 | €1,797 | €13,353 | +€11,556 | +643% |
| Suppliers | 440/4 | €1,797 | €13,353 | +€11,556 | +643% |
| Taxes, remuneration and social security | 45 | €17,313 | €12,499 | -€4,814 | -27.8% |
| Taxes | 450/3 | €17,313 | €12,499 | -€4,814 | -27.8% |
| Other amounts payable | 47/48 | €110,793 | €647,003 | +€536,210 | +484% |
| Other operating charges | 640/8 | €437 | €520 | +€82 | +18.8% |
| Gross operating margin | 9900 | -€116,097 | €204,195 | +€320,292 | |
| Operating profit (loss) | 9901 | -€116,535 | €203,675 | +€320,210 | |
| Financial charges | 65/66B | €42,323 | €123,424 | +€81,101 | +192% |
| Recurring financial charges | 65 | €42,323 | €123,424 | +€81,101 | +192% |
| Profit (loss) for the period before taxes | 9903 | -€158,858 | €80,251 | +€239,109 | |
| Profit (loss) for the period | 9904 | -€158,858 | €80,251 | +€239,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158,858 | €80,251 | +€239,109 |
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 16 October 2026 via checked.be.