Eva: 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.
Eva
Largest movements
- Cash +€103,727
up €103,727 (+105%), from €98,434 to €202,162
mainly Advances received (+€125,000) and Net result for the year (+€30,908)
- Intangible fixed assets -€17,857
down €17,857 (-100%), from €17,857 to €0
- Tangible fixed assets +€12,743
up €12,743 (+74.2%), from €17,165 to €29,908
of which Plant, machinery and equipment: +€12,352
- Receivables within one year -€6,317
down €6,317 (-14.2%), from €44,362 to €38,046
of which Other amounts receivable: -€3,357
- Advances received +€125,000
new in 2025: €125,000
- Trade debts -€29,230
down €29,230 (-66.7%), from €43,810 to €14,580
- Debts after one year -€12,250
down €12,250 (-40.9%), from €29,954 to €17,704
- Tax, wage and social debts +€8,574
new in 2025: €8,574
- Profit (loss) carried forward +€5,016
up €5,016, from -€5,016 to €0
- Gross operating margin +€46,924
up €46,924 (+46.2%), from €101,612 to €148,536
- Taxes +€8,574
up €8,574, from €0 to €8,574
- Other operating charges +€6,492
up €6,492 (+8.2%), from €79,190 to €85,682
- Depreciation -€4,086
down €4,086 (-14.9%), from €27,388 to €23,302
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 | €178,421 | €270,733 | +€92,312 | +51.7% |
| Fixed assets | 21/28 | €35,022 | €29,908 | -€5,115 | -14.6% |
| Intangible fixed assets | 21 | €17,857 | €0 | -€17,857 | -100% |
| Tangible fixed assets | 22/27 | €17,165 | €29,908 | +€12,743 | +74.2% |
| Plant, machinery and equipment | 23 | €17,020 | €29,372 | +€12,352 | +72.6% |
| Furniture and vehicles | 24 | €145 | €536 | +€391 | +270% |
| Current assets | 29/58 | €143,398 | €240,825 | +€97,427 | +67.9% |
| Amounts receivable within one year | 40/41 | €44,362 | €38,046 | -€6,317 | -14.2% |
| Trade receivables | 40 | €22,592 | €19,633 | -€2,960 | -13.1% |
| Other amounts receivable | 41 | €21,770 | €18,413 | -€3,357 | -15.4% |
| Cash at bank and in hand | 54/58 | €98,434 | €202,162 | +€103,727 | +105% |
| Deferred charges and accrued income | 490/1 | €602 | €618 | +€16 | +2.6% |
| Total equity and liabilities | 10/49 | €178,421 | €270,733 | +€92,312 | +51.7% |
| Equity | 10/15 | €94,534 | €98,049 | +€3,515 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,150 | €85,649 | -€1,501 | -1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €66,540 | €65,039 | -€1,501 | -2.3% |
| Profit (loss) carried forward | 14 | -€5,016 | €0 | +€5,016 | |
| Amounts payable | 17/49 | €83,887 | €172,684 | +€88,797 | +106% |
| Amounts payable after more than one year | 17 | €29,954 | €17,704 | -€12,250 | -40.9% |
| Other amounts payable | 178/9 | €29,954 | €17,704 | -€12,250 | -40.9% |
| Amounts payable within one year | 42/48 | €53,796 | €154,916 | +€101,120 | +188% |
| Trade debts | 44 | €43,810 | €14,580 | -€29,230 | -66.7% |
| Suppliers | 440/4 | €43,810 | €14,580 | -€29,230 | -66.7% |
| Advances received on contracts in progress | 46 | - | €125,000 | +€125,000 | |
| Taxes, remuneration and social security | 45 | - | €8,574 | +€8,574 | |
| Taxes | 450/3 | - | €8,574 | +€8,574 | |
| Other amounts payable | 47/48 | €9,986 | €6,762 | -€3,224 | -32.3% |
| Accrued charges and deferred income | 492/3 | €137 | €63 | -€73 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,388 | €23,302 | -€4,086 | -14.9% |
| Other operating charges | 640/8 | €79,190 | €85,682 | +€6,492 | +8.2% |
| Gross operating margin | 9900 | €101,612 | €148,536 | +€46,924 | +46.2% |
| Operating profit (loss) | 9901 | -€4,966 | €39,552 | +€44,518 | |
| Financial income | 75/76B | €279 | €215 | -€64 | -23.1% |
| Recurring financial income | 75 | €279 | €215 | -€64 | -23.1% |
| Financial charges | 65/66B | €329 | €284 | -€45 | -13.7% |
| Recurring financial charges | 65 | €329 | €284 | -€45 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,016 | €39,483 | +€44,498 | |
| Income taxes | 67/77 | €0 | €8,574 | +€8,574 | |
| Profit (loss) for the period | 9904 | -€5,016 | €30,908 | +€35,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,016 | €30,908 | +€35,924 |
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.