EVA BUILDING: what changed
Two fiscal 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 BUILDING
Largest movements
- Receivables within one year +€4,662
up €4,662 (+13.7%), from €34,015 to €38,677
of which Trade receivables: +€15,643
- Profit (loss) carried forward +€15,779
up €15,779 (+106.8%), from €14,772 to €30,551
- Other debts -€15,000
no longer reported in 2023 (was €15,000)
- Tax, wage and social debts +€3,945
up €3,945 (+106.8%), from €3,693 to €7,638
- Gross operating margin -€13,840
down €13,840 (-42.8%), from €32,308 to €18,468
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,015 | €38,748 | +€4,733 | +13.9% |
| Current assets | 29/58 | €34,015 | €38,748 | +€4,733 | +13.9% |
| Amounts receivable within one year | 40/41 | €34,015 | €38,677 | +€4,662 | +13.7% |
| Trade receivables | 40 | - | €15,643 | +€15,643 | |
| Other amounts receivable | 41 | €34,015 | €23,034 | -€10,981 | -32.3% |
| Cash at bank and in hand | 54/58 | - | €71 | +€71 | |
| Total equity and liabilities | 10/49 | €34,015 | €38,748 | +€4,733 | +13.9% |
| Equity | 10/15 | €15,272 | €31,051 | +€15,779 | +103.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,772 | €30,551 | +€15,779 | +106.8% |
| Amounts payable | 17/49 | €18,743 | €7,698 | -€11,045 | -58.9% |
| Amounts payable within one year | 42/48 | €18,743 | €7,698 | -€11,045 | -58.9% |
| Trade debts | 44 | €50 | €60 | +€10 | +20.0% |
| Suppliers | 440/4 | €50 | €60 | +€10 | +20.0% |
| Taxes, remuneration and social security | 45 | €3,693 | €7,638 | +€3,945 | +106.8% |
| Taxes | 450/3 | €3,693 | €7,638 | +€3,945 | +106.8% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Gross operating margin | 9900 | €32,308 | €18,468 | -€13,840 | -42.8% |
| Operating profit (loss) | 9901 | €32,308 | €18,468 | -€13,840 | -42.8% |
| Financial income | 75/76B | €1,157 | €1,474 | +€316 | +27.3% |
| Recurring financial income | 75 | €1,157 | €1,474 | +€316 | +27.3% |
| Financial charges | 65/66B | - | €218 | +€218 | |
| Recurring financial charges | 65 | - | €218 | +€218 | |
| Profit (loss) for the period before taxes | 9903 | €33,465 | €19,723 | -€13,741 | -41.1% |
| Income taxes | 67/77 | €3,693 | €3,945 | +€252 | +6.8% |
| Profit (loss) for the period | 9904 | €29,772 | €15,779 | -€13,993 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,772 | €15,779 | -€13,993 | -47.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.