EVA Electricity: 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 Electricity
Largest movements
- Receivables within one year +€12,072
up €12,072 (+55.8%), from €21,640 to €33,712
of which Trade receivables: +€13,410
- Stocks and contracts +€3,389
up €3,389 (+91.9%), from €3,689 to €7,078
of which Contracts in progress: +€3,624
- Cash +€1,156
up €1,156 (+3.0%), from €38,414 to €39,570
mainly Net result for the year (+€10,870) and Trade debts (+€7,802)
- Deferred charges and accrued income -€1,098
no longer reported in 2025 (was €1,098)
- Profit (loss) carried forward +€19,670
new in 2025: €19,670
- Reserves -€8,800
down €8,800 (-35.3%), from €24,935 to €16,135
of which Distributable reserves: -€10,660
- Trade debts +€7,802
up €7,802 (+31.3%), from €24,934 to €32,737
- Other debts -€4,670
down €4,670 (-98.6%), from €4,739 to €69
- Tax, wage and social debts +€2,530
up €2,530 (+47.4%), from €5,335 to €7,866
- Taxes -€2,662
down €2,662 (-51.3%), from €5,192 to €2,530
- Depreciation -€2,543
down €2,543 (-67.4%), from €3,774 to €1,231
- Financial charges -€451
down €451 (-21.3%), from €2,119 to €1,668
- Other operating charges -€272
down €272 (-15.7%), from €1,736 to €1,464
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 | €67,643 | €82,676 | +€15,033 | +22.2% |
| Fixed assets | 21/28 | €2,802 | €2,316 | -€486 | -17.4% |
| Tangible fixed assets | 22/27 | €2,374 | €1,888 | -€486 | -20.5% |
| Land and buildings | 22 | €999 | €376 | -€623 | -62.3% |
| Plant, machinery and equipment | 23 | €331 | €257 | -€74 | -22.4% |
| Furniture and vehicles | 24 | €1,044 | €1,255 | +€211 | +20.2% |
| Financial fixed assets | 28 | €428 | €428 | = | 0.0% |
| Current assets | 29/58 | €64,841 | €80,360 | +€15,519 | +23.9% |
| Stocks and contracts in progress | 3 | €3,689 | €7,078 | +€3,389 | +91.9% |
| Stocks | 30/36 | €1,500 | €1,265 | -€235 | -15.6% |
| Contracts in progress | 37 | €2,189 | €5,813 | +€3,624 | +166% |
| Amounts receivable within one year | 40/41 | €21,640 | €33,712 | +€12,072 | +55.8% |
| Trade receivables | 40 | €18,393 | €31,803 | +€13,410 | +72.9% |
| Other amounts receivable | 41 | €3,247 | €1,909 | -€1,338 | -41.2% |
| Cash at bank and in hand | 54/58 | €38,414 | €39,570 | +€1,156 | +3.0% |
| Deferred charges and accrued income | 490/1 | €1,098 | - | -€1,098 | |
| Total equity and liabilities | 10/49 | €67,643 | €82,676 | +€15,033 | +22.2% |
| Equity | 10/15 | €31,135 | €42,005 | +€10,870 | +34.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,935 | €16,135 | -€8,800 | -35.3% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €24,935 | €14,275 | -€10,660 | -42.8% |
| Profit (loss) carried forward | 14 | - | €19,670 | +€19,670 | |
| Amounts payable | 17/49 | €36,509 | €40,671 | +€4,162 | +11.4% |
| Amounts payable within one year | 42/48 | €35,009 | €40,671 | +€5,662 | +16.2% |
| Trade debts | 44 | €24,934 | €32,737 | +€7,802 | +31.3% |
| Suppliers | 440/4 | €24,934 | €32,737 | +€7,802 | +31.3% |
| Taxes, remuneration and social security | 45 | €5,335 | €7,866 | +€2,530 | +47.4% |
| Taxes | 450/3 | €5,335 | €7,866 | +€2,530 | +47.4% |
| Other amounts payable | 47/48 | €4,739 | €69 | -€4,670 | -98.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €67 | €39 | -€29 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,774 | €1,231 | -€2,543 | -67.4% |
| Other operating charges | 640/8 | €1,736 | €1,464 | -€272 | -15.7% |
| Non-recurring operating charges | 66A | €1,536 | - | -€1,536 | |
| Gross operating margin | 9900 | €17,799 | €17,750 | -€49 | -0.3% |
| Operating profit (loss) | 9901 | €10,686 | €15,016 | +€4,330 | +40.5% |
| Financial income | 75/76B | €30 | €53 | +€23 | +76.5% |
| Recurring financial income | 75 | €30 | €53 | +€23 | +76.5% |
| Financial charges | 65/66B | €2,119 | €1,668 | -€451 | -21.3% |
| Recurring financial charges | 65 | €2,119 | €1,668 | -€451 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €8,597 | €13,400 | +€4,804 | +55.9% |
| Income taxes | 67/77 | €5,192 | €2,530 | -€2,662 | -51.3% |
| Profit (loss) for the period | 9904 | €3,404 | €10,870 | +€7,466 | +219% |
| Profit (loss) for the period to be appropriated | 9905 | €3,404 | €10,870 | +€7,466 | +219% |
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 17 October 2026 via checked.be.