Eva.UA: 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.UA
Largest movements
- Receivables within one year +€14,135
up €14,135 (+188%), from €7,513 to €21,648
of which Trade receivables: +€7,519
- Financial fixed assets +€4,500
new in 2025: €4,500
- Cash +€2,003
up €2,003 (+24,910%), from €8 to €2,011
mainly Net result for the year (+€30,513) and Depreciation (+€1,145)
- Tangible fixed assets +€811
up €811 (+57.8%), from €1,403 to €2,214
- Profit (loss) carried forward +€30,513
up €30,513 (+55.8%), from -€54,703 to -€24,190
- Trade debts -€8,038
down €8,038 (-86.4%), from €9,303 to €1,265
- Tax, wage and social debts -€563
no longer reported in 2025 (was €563)
of which Taxes: -€563
- Other debts -€464
down €464 (-1.2%), from €39,161 to €38,698
- Gross operating margin +€28,091
up €28,091 (+663%), from €4,238 to €32,329
- Other operating charges +€535
new in 2025: €535
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 | €12,924 | €34,373 | +€21,449 | +166% |
| Fixed assets | 21/28 | €1,403 | €6,714 | +€5,311 | +379% |
| Tangible fixed assets | 22/27 | €1,403 | €2,214 | +€811 | +57.8% |
| Furniture and vehicles | 24 | €1,403 | €2,214 | +€811 | +57.8% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €11,521 | €27,658 | +€16,138 | +140% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,513 | €21,648 | +€14,135 | +188% |
| Trade receivables | 40 | €7,513 | €15,032 | +€7,519 | +100% |
| Other amounts receivable | 41 | - | €6,616 | +€6,616 | |
| Cash at bank and in hand | 54/58 | €8 | €2,011 | +€2,003 | +24,910% |
| Total equity and liabilities | 10/49 | €12,924 | €34,373 | +€21,449 | +166% |
| Equity | 10/15 | -€36,103 | -€5,590 | +€30,513 | +84.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,703 | -€24,190 | +€30,513 | +55.8% |
| Amounts payable | 17/49 | €49,027 | €39,963 | -€9,064 | -18.5% |
| Amounts payable within one year | 42/48 | €49,027 | €39,963 | -€9,064 | -18.5% |
| Trade debts | 44 | €9,303 | €1,265 | -€8,038 | -86.4% |
| Suppliers | 440/4 | €9,303 | €1,265 | -€8,038 | -86.4% |
| Taxes, remuneration and social security | 45 | €563 | - | -€563 | |
| Taxes | 450/3 | €563 | - | -€563 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,161 | €38,698 | -€464 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €1,145 | -€224 | -16.4% |
| Other operating charges | 640/8 | - | €535 | +€535 | |
| Gross operating margin | 9900 | €4,238 | €32,329 | +€28,091 | +663% |
| Operating profit (loss) | 9901 | €2,869 | €30,649 | +€27,780 | +968% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €80 | €136 | +€56 | +69.8% |
| Recurring financial charges | 65 | €80 | €136 | +€56 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €2,789 | €30,513 | +€27,724 | +994% |
| Income taxes | 67/77 | €153 | - | -€153 | |
| Profit (loss) for the period | 9904 | €2,636 | €30,513 | +€27,877 | +1,058% |
| Profit (loss) for the period to be appropriated | 9905 | €2,636 | €30,513 | +€27,877 | +1,058% |
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 16 October 2026 via checked.be.