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 +€137,870
up €137,870 (+21.7%), from €636,806 to €774,677
mainly Investment in fixed assets (net) (+€80,331) and Net result for the year (+€66,254)
- Tangible fixed assets -€108,228
down €108,228 (-80.2%), from €134,878 to €26,650
of which Furniture and vehicles: -€85,330
- Receivables within one year +€51,060
up €51,060 (+97.7%), from €52,248 to €103,308
of which Trade receivables: +€47,480
- Deferred charges and accrued income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Reserves +€156,798
up €156,798 (+23.8%), from €659,433 to €816,230
of which Distributable reserves: +€156,798
- Profit (loss) carried forward -€88,683
down €88,683 (-100%), from €88,683 to €0
- Tax, wage and social debts +€21,355
up €21,355 (+40.3%), from €53,004 to €74,359
of which Taxes: +€16,921
- Trade debts -€10,184
down €10,184 (-67.3%), from €15,141 to €4,957
- Staff costs +€39,155
up €39,155 (+15.2%), from €257,317 to €296,472
- Depreciation -€25,040
down €25,040 (-54.2%), from €46,214 to €21,173
- Gross operating margin +€12,826
up €12,826 (+3.1%), from €416,070 to €428,896
- Taxes -€9,088
down €9,088 (-29.2%), from €31,170 to €22,082
- Financial income -€5,974
down €5,974 (-63.4%), from €9,422 to €3,449
of which Financial income: -€5,974
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 | €836,721 | €914,147 | +€77,426 | +9.3% |
| Fixed assets | 21/28 | €137,666 | €36,161 | -€101,505 | -73.7% |
| Intangible fixed assets | 21 | €2,490 | €9,213 | +€6,723 | +270% |
| Tangible fixed assets | 22/27 | €134,878 | €26,650 | -€108,228 | -80.2% |
| Land and buildings | 22 | €12,489 | €11,190 | -€1,299 | -10.4% |
| Plant, machinery and equipment | 23 | €22,955 | €1,356 | -€21,599 | -94.1% |
| Furniture and vehicles | 24 | €99,434 | €14,104 | -€85,330 | -85.8% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €699,055 | €877,985 | +€178,931 | +25.6% |
| Amounts receivable within one year | 40/41 | €52,248 | €103,308 | +€51,060 | +97.7% |
| Trade receivables | 40 | €45,565 | €93,045 | +€47,480 | +104% |
| Other amounts receivable | 41 | €6,684 | €10,263 | +€3,580 | +53.6% |
| Cash at bank and in hand | 54/58 | €636,806 | €774,677 | +€137,870 | +21.7% |
| Deferred charges and accrued income | 490/1 | €10,000 | €0 | -€10,000 | -100% |
| Total equity and liabilities | 10/49 | €836,721 | €914,147 | +€77,426 | +9.3% |
| Equity | 10/15 | €768,576 | €834,830 | +€66,254 | +8.6% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €659,433 | €816,230 | +€156,798 | +23.8% |
| Tax-exempt reserves | 132 | €43,000 | €43,000 | = | 0.0% |
| Distributable reserves | 133 | €616,433 | €773,230 | +€156,798 | +25.4% |
| Profit (loss) carried forward | 14 | €88,683 | €0 | -€88,683 | -100% |
| Amounts payable | 17/49 | €68,145 | €79,316 | +€11,171 | +16.4% |
| Amounts payable within one year | 42/48 | €68,145 | €79,316 | +€11,171 | +16.4% |
| Trade debts | 44 | €15,141 | €4,957 | -€10,184 | -67.3% |
| Suppliers | 440/4 | €15,141 | €4,957 | -€10,184 | -67.3% |
| Taxes, remuneration and social security | 45 | €53,004 | €74,359 | +€21,355 | +40.3% |
| Taxes | 450/3 | €22,987 | €39,908 | +€16,921 | +73.6% |
| Remuneration and social security | 454/9 | €30,017 | €34,451 | +€4,434 | +14.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €40 | €0 | -€40 | -100% |
| Remuneration, social security and pensions | 62 | €257,317 | €296,472 | +€39,155 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,214 | €21,173 | -€25,040 | -54.2% |
| Other operating charges | 640/8 | €1,989 | €1,321 | -€669 | -33.6% |
| Non-recurring operating charges | 66A | €0 | €24,911 | +€24,911 | |
| Gross operating margin | 9900 | €416,070 | €428,896 | +€12,826 | +3.1% |
| Operating profit (loss) | 9901 | €110,549 | €85,019 | -€25,531 | -23.1% |
| Financial income | 75/76B | €9,422 | €3,449 | -€5,974 | -63.4% |
| Recurring financial income | 75 | €9,422 | €3,449 | -€5,974 | -63.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €119 | €131 | +€12 | +10.4% |
| Recurring financial charges | 65 | €119 | €131 | +€12 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €119,853 | €88,336 | -€31,517 | -26.3% |
| Income taxes | 67/77 | €31,170 | €22,082 | -€9,088 | -29.2% |
| Profit (loss) for the period | 9904 | €88,683 | €66,254 | -€22,429 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,683 | €66,254 | -€22,429 | -25.3% |
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 26 October 2026 via checked.be.