EVA SMAYL: 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 SMAYL
Largest movements
- Receivables within one year +€372,714
up €372,714 (+132%), from €281,395 to €654,109
of which Trade receivables: +€340,872
- Tangible fixed assets +€29,734
up €29,734 (+44.9%), from €66,262 to €95,997
of which Leasing and similar rights: +€26,265
- Trade debts +€346,095
up €346,095 (+148%), from €234,532 to €580,627
- Profit (loss) carried forward +€44,895
up €44,895 (+74.0%), from €60,649 to €105,544
- Debts after one year +€24,185
up €24,185 (+76.5%), from €31,611 to €55,797
- Other debts -€14,000
no longer reported in 2025 (was €14,000)
- Tax, wage and social debts +€7,853
up €7,853 (+56.7%), from €13,840 to €21,693
of which Taxes: +€6,353
- Depreciation +€15,720
up €15,720 (+112%), from €14,061 to €29,780
- Gross operating margin +€13,149
up €13,149 (+16.9%), from €77,766 to €90,915
- Taxes +€6,353
up €6,353 (+63.0%), from €10,090 to €16,443
- Financial income +€6,133
up €6,133 (+206%), from €2,984 to €9,116
- Other operating charges +€4,112
up €4,112 (+686%), from €599 to €4,711
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 | €354,633 | €763,661 | +€409,028 | +115% |
| Fixed assets | 21/28 | €66,262 | €95,997 | +€29,734 | +44.9% |
| Tangible fixed assets | 22/27 | €66,262 | €95,997 | +€29,734 | +44.9% |
| Plant, machinery and equipment | 23 | €15,947 | €10,873 | -€5,074 | -31.8% |
| Furniture and vehicles | 24 | €16,074 | €24,618 | +€8,543 | +53.1% |
| Leasing and similar rights | 25 | €34,241 | €60,506 | +€26,265 | +76.7% |
| Current assets | 29/58 | €288,371 | €667,664 | +€379,294 | +132% |
| Amounts receivable within one year | 40/41 | €281,395 | €654,109 | +€372,714 | +132% |
| Trade receivables | 40 | €147,534 | €488,406 | +€340,872 | +231% |
| Other amounts receivable | 41 | €133,860 | €165,703 | +€31,843 | +23.8% |
| Cash at bank and in hand | 54/58 | €6,873 | €13,556 | +€6,682 | +97.2% |
| Deferred charges and accrued income | 490/1 | €103 | - | -€103 | |
| Total equity and liabilities | 10/49 | €354,633 | €763,661 | +€409,028 | +115% |
| Equity | 10/15 | €60,649 | €105,544 | +€44,895 | +74.0% |
| Profit (loss) carried forward | 14 | €60,649 | €105,544 | +€44,895 | +74.0% |
| Amounts payable | 17/49 | €293,983 | €658,117 | +€364,133 | +124% |
| Amounts payable after more than one year | 17 | €31,611 | €55,797 | +€24,185 | +76.5% |
| Financial debts | 170/4 | €31,611 | €55,797 | +€24,185 | +76.5% |
| Amounts payable within one year | 42/48 | €262,372 | €602,320 | +€339,948 | +130% |
| Trade debts | 44 | €234,532 | €580,627 | +€346,095 | +148% |
| Suppliers | 440/4 | €234,532 | €580,627 | +€346,095 | +148% |
| Taxes, remuneration and social security | 45 | €13,840 | €21,693 | +€7,853 | +56.7% |
| Taxes | 450/3 | €10,090 | €16,443 | +€6,353 | +63.0% |
| Remuneration and social security | 454/9 | €3,750 | €5,250 | +€1,500 | +40.0% |
| Other amounts payable | 47/48 | €14,000 | - | -€14,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,061 | €29,780 | +€15,720 | +112% |
| Other operating charges | 640/8 | €599 | €4,711 | +€4,112 | +686% |
| Gross operating margin | 9900 | €77,766 | €90,915 | +€13,149 | +16.9% |
| Operating profit (loss) | 9901 | €63,106 | €56,423 | -€6,683 | -10.6% |
| Financial income | 75/76B | €2,984 | €9,116 | +€6,133 | +206% |
| Recurring financial income | 75 | €2,984 | €9,116 | +€6,133 | +206% |
| Financial charges | 65/66B | €2,366 | €4,202 | +€1,836 | +77.6% |
| Recurring financial charges | 65 | €2,366 | €4,202 | +€1,836 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €63,724 | €61,338 | -€2,386 | -3.7% |
| Income taxes | 67/77 | €10,090 | €16,443 | +€6,353 | +63.0% |
| Profit (loss) for the period | 9904 | €53,634 | €44,895 | -€8,739 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,634 | €44,895 | -€8,739 | -16.3% |
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 29 October 2026 via checked.be.