EVA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€407,954
up €407,954 (+256.2%), from €159,225 to €567,179
mainly Net result for the year (+€225,021) and Current investments (+€200,000)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Stocks and contracts -€43,002
down €43,002 (-49.1%), from €87,584 to €44,582
- Tangible fixed assets -€21,738
down €21,738 (-29.4%), from €73,988 to €52,249
of which Furniture and vehicles: -€12,739
- Reserves +€225,021
up €225,021 (+61.5%), from €365,627 to €590,649
of which Distributable reserves: +€225,021
- Tax, wage and social debts -€71,134
down €71,134 (-87.6%), from €81,159 to €10,025
- Accrued charges and deferred income -€10,078
down €10,078 (-86.5%), from €11,645 to €1,568
- Gross operating margin -€402,293
down €402,293 (-54.2%), from €742,785 to €340,493
- Taxes -€74,371
down €74,371 (-41.1%), from €181,115 to €106,744
- Financial charges -€8,855
down €8,855 (-91.5%), from €9,681 to €826
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 | €523,174 | €666,470 | +€143,296 | +27.4% |
| Fixed assets | 21/28 | €73,988 | €52,249 | -€21,738 | -29.4% |
| Tangible fixed assets | 22/27 | €73,988 | €52,249 | -€21,738 | -29.4% |
| Land and buildings | 22 | €37,337 | €28,338 | -€8,999 | -24.1% |
| Furniture and vehicles | 24 | €36,651 | €23,911 | -€12,739 | -34.8% |
| Current assets | 29/58 | €449,187 | €614,221 | +€165,034 | +36.7% |
| Stocks and contracts in progress | 3 | €87,584 | €44,582 | -€43,002 | -49.1% |
| Stocks | 30/36 | €87,584 | €44,582 | -€43,002 | -49.1% |
| Amounts receivable within one year | 40/41 | €751 | €1,027 | +€276 | +36.8% |
| Trade receivables | 40 | €751 | €78 | -€673 | -89.7% |
| Other amounts receivable | 41 | - | €949 | +€949 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €159,225 | €567,179 | +€407,954 | +256.2% |
| Deferred charges and accrued income | 490/1 | €1,628 | €1,433 | -€194 | -11.9% |
| Total equity and liabilities | 10/49 | €523,174 | €666,470 | +€143,296 | +27.4% |
| Equity | 10/15 | €427,627 | €652,649 | +€225,021 | +52.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €365,627 | €590,649 | +€225,021 | +61.5% |
| Non-distributable reserves | 130/1 | €6,764 | €6,764 | = | 0.0% |
| Legal reserve | 130 | €6,764 | €6,764 | = | 0.0% |
| Distributable reserves | 133 | €358,863 | €583,885 | +€225,021 | +62.7% |
| Amounts payable | 17/49 | €95,547 | €13,821 | -€81,726 | -85.5% |
| Amounts payable within one year | 42/48 | €83,902 | €12,254 | -€71,648 | -85.4% |
| Trade debts | 44 | €1,682 | €2,229 | +€547 | +32.5% |
| Suppliers | 440/4 | €1,682 | €2,229 | +€547 | +32.5% |
| Taxes, remuneration and social security | 45 | €81,159 | €10,025 | -€71,134 | -87.6% |
| Taxes | 450/3 | €81,159 | €10,025 | -€71,134 | -87.6% |
| Other amounts payable | 47/48 | €1,061 | - | -€1,061 | |
| Accrued charges and deferred income | 492/3 | €11,645 | €1,568 | -€10,078 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,076 | €12,739 | -€337 | -2.6% |
| Other operating charges | 640/8 | €1,136 | €901 | -€235 | -20.7% |
| Gross operating margin | 9900 | €742,785 | €340,493 | -€402,293 | -54.2% |
| Operating profit (loss) | 9901 | €728,573 | €326,853 | -€401,720 | -55.1% |
| Financial income | 75/76B | - | €5,738 | +€5,738 | |
| Recurring financial income | 75 | - | €5,738 | +€5,738 | |
| Financial charges | 65/66B | €9,681 | €826 | -€8,855 | -91.5% |
| Recurring financial charges | 65 | €9,681 | €826 | -€8,855 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €718,892 | €331,765 | -€387,127 | -53.9% |
| Income taxes | 67/77 | €181,115 | €106,744 | -€74,371 | -41.1% |
| Profit (loss) for the period | 9904 | €537,778 | €225,021 | -€312,756 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €537,778 | €225,021 | -€312,756 | -58.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.