EVA INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Cash -€8,673
down €8,673 (-84.4%), from €10,278 to €1,605
mainly Net result for the year (-€30,948) and Debts after one year (-€3,924)
- Deferred charges and accrued income +€1,810
up €1,810, from €0 to €1,810
- Profit (loss) carried forward -€30,948
down €30,948 (-9.3%), from -€333,377 to -€364,325
- Short-term financial debts +€29,930
up €29,930 (+56.4%), from €53,039 to €82,969
of which Other loans: +€29,930
- Debts after one year -€3,924
down €3,924 (-4.7%), from €83,531 to €79,607
- Tax, wage and social debts -€3,514
down €3,514 (-100%), from €3,514 to €0
- Trade debts +€1,785
up €1,785 (+251%), from €712 to €2,498
- Gross operating margin -€30,247
down €30,247, from €24,689 to -€5,558
- Other operating charges +€2,444
up €2,444 (+18.4%), from €13,267 to €15,711
- Financial charges +€1,299
up €1,299 (+15.5%), from €8,379 to €9,679
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 | €93,495 | €87,097 | -€6,398 | -6.8% |
| Fixed assets | 21/28 | €75,956 | €75,956 | = | 0.0% |
| Tangible fixed assets | 22/27 | €75,956 | €75,956 | = | 0.0% |
| Land and buildings | 22 | €75,956 | €75,956 | = | 0.0% |
| Current assets | 29/58 | €17,539 | €11,141 | -€6,398 | -36.5% |
| Amounts receivable within one year | 40/41 | €7,261 | €7,726 | +€464 | +6.4% |
| Trade receivables | 40 | €7,261 | €7,579 | +€317 | +4.4% |
| Other amounts receivable | 41 | €0 | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €10,278 | €1,605 | -€8,673 | -84.4% |
| Deferred charges and accrued income | 490/1 | €0 | €1,810 | +€1,810 | |
| Total equity and liabilities | 10/49 | €93,495 | €87,097 | -€6,398 | -6.8% |
| Equity | 10/15 | -€283,377 | -€314,325 | -€30,948 | -10.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€333,377 | -€364,325 | -€30,948 | -9.3% |
| Amounts payable | 17/49 | €376,873 | €401,422 | +€24,549 | +6.5% |
| Amounts payable after more than one year | 17 | €83,531 | €79,607 | -€3,924 | -4.7% |
| Financial debts | 170/4 | €83,531 | €79,607 | -€3,924 | -4.7% |
| Amounts payable within one year | 42/48 | €293,341 | €321,815 | +€28,474 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €3,588 | €3,924 | +€336 | +9.4% |
| Financial debts | 43 | €53,039 | €82,969 | +€29,930 | +56.4% |
| Credit institutions | 430/8 | €39 | €39 | = | 0.0% |
| Other loans | 439 | €53,000 | €82,930 | +€29,930 | +56.5% |
| Trade debts | 44 | €712 | €2,498 | +€1,785 | +251% |
| Suppliers | 440/4 | €712 | €2,498 | +€1,785 | +251% |
| Taxes, remuneration and social security | 45 | €3,514 | €0 | -€3,514 | -100% |
| Taxes | 450/3 | €3,514 | €0 | -€3,514 | -100% |
| Other amounts payable | 47/48 | €232,488 | €232,425 | -€64 | 0.0% |
| Other operating charges | 640/8 | €13,267 | €15,711 | +€2,444 | +18.4% |
| Gross operating margin | 9900 | €24,689 | -€5,558 | -€30,247 | |
| Operating profit (loss) | 9901 | €11,423 | -€21,269 | -€32,692 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,379 | €9,679 | +€1,299 | +15.5% |
| Recurring financial charges | 65 | €8,379 | €9,679 | +€1,299 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €3,043 | -€30,948 | -€33,991 | |
| Profit (loss) for the period | 9904 | €3,043 | -€30,948 | -€33,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,043 | -€30,948 | -€33,991 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.