EVA & CO: 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 & CO
Largest movements
- Tangible fixed assets -€9,945
down €9,945 (-9.6%), from €103,509 to €93,564
of which Furniture and vehicles: -€5,366
- Stocks and contracts -€2,112
down €2,112 (-2.9%), from €72,422 to €70,310
- Profit (loss) carried forward -€9,941
down €9,941 (-55.4%), from €17,935 to €7,994
- Debts after one year -€9,711
down €9,711 (-15.1%), from €64,154 to €54,443
- Short-term financial debts +€4,217
new in 2025: €4,217
- Other debts +€3,779
up €3,779 (+15.1%), from €25,030 to €28,809
- Gross operating margin -€8,650
down €8,650 (-53.9%), from €16,035 to €7,385
- Depreciation -€1,562
down €1,562 (-13.6%), from €11,507 to €9,945
- Financial charges -€357
down €357 (-6.2%), from €5,738 to €5,382
- Taxes -€190
down €190 (-54.1%), from €351 to €161
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 | €178,362 | €164,800 | -€13,562 | -7.6% |
| Fixed assets | 21/28 | €103,509 | €93,564 | -€9,945 | -9.6% |
| Tangible fixed assets | 22/27 | €103,509 | €93,564 | -€9,945 | -9.6% |
| Land and buildings | 22 | €91,641 | €87,062 | -€4,579 | -5.0% |
| Furniture and vehicles | 24 | €11,867 | €6,501 | -€5,366 | -45.2% |
| Current assets | 29/58 | €74,853 | €71,236 | -€3,617 | -4.8% |
| Stocks and contracts in progress | 3 | €72,422 | €70,310 | -€2,112 | -2.9% |
| Stocks | 30/36 | €72,422 | €70,310 | -€2,112 | -2.9% |
| Amounts receivable within one year | 40/41 | €894 | €926 | +€32 | +3.6% |
| Trade receivables | 40 | €894 | - | -€894 | |
| Other amounts receivable | 41 | - | €926 | +€926 | |
| Cash at bank and in hand | 54/58 | €1,059 | - | -€1,059 | |
| Deferred charges and accrued income | 490/1 | €478 | - | -€478 | |
| Total equity and liabilities | 10/49 | €178,362 | €164,800 | -€13,562 | -7.6% |
| Equity | 10/15 | €69,126 | €59,185 | -€9,941 | -14.4% |
| Contributions | 10/11 | €18,720 | €18,720 | = | 0.0% |
| Reserves | 13 | €32,471 | €32,471 | = | 0.0% |
| Distributable reserves | 133 | €32,471 | €32,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,935 | €7,994 | -€9,941 | -55.4% |
| Amounts payable | 17/49 | €109,236 | €105,615 | -€3,621 | -3.3% |
| Amounts payable after more than one year | 17 | €64,154 | €54,443 | -€9,711 | -15.1% |
| Financial debts | 170/4 | €64,154 | €54,443 | -€9,711 | -15.1% |
| Amounts payable within one year | 42/48 | €45,082 | €51,172 | +€6,090 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €9,237 | €9,711 | +€474 | +5.1% |
| Financial debts | 43 | - | €4,217 | +€4,217 | |
| Credit institutions | 430/8 | - | €4,217 | +€4,217 | |
| Trade debts | 44 | €5,238 | €4,556 | -€682 | -13.0% |
| Suppliers | 440/4 | €5,238 | €4,556 | -€682 | -13.0% |
| Taxes, remuneration and social security | 45 | €5,577 | €3,878 | -€1,698 | -30.5% |
| Taxes | 450/3 | €4,077 | €2,378 | -€1,698 | -41.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €25,030 | €28,809 | +€3,779 | +15.1% |
| Non-recurring operating income | 76A | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,507 | €9,945 | -€1,562 | -13.6% |
| Other operating charges | 640/8 | €1,811 | €1,838 | +€27 | +1.5% |
| Gross operating margin | 9900 | €16,035 | €7,385 | -€8,650 | -53.9% |
| Operating profit (loss) | 9901 | €2,717 | -€4,398 | -€7,115 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,738 | €5,382 | -€357 | -6.2% |
| Recurring financial charges | 65 | €5,738 | €5,382 | -€357 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,022 | -€9,780 | -€6,758 | -223.6% |
| Income taxes | 67/77 | €351 | €161 | -€190 | -54.1% |
| Profit (loss) for the period | 9904 | -€3,373 | -€9,941 | -€6,568 | -194.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,373 | -€9,941 | -€6,568 | -194.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.