Evaco: what changed
Two fiscal 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.
Evaco
Largest movements
- Current investments +€40,844
up €40,844 (+81.7%), from €50,012 to €90,856
- Cash +€6,185
up €6,185 (+17.8%), from €34,668 to €40,853
mainly Net result for the year (+€37,613) and Tax, wage and social debts (+€10,518)
- Reserves +€37,613
up €37,613 (+45.1%), from €83,409 to €121,022
- Tax, wage and social debts +€10,518
up €10,518 (+39.7%), from €26,470 to €36,988
of which Taxes: +€10,518
- Gross operating margin -€43,774
down €43,774 (-47.2%), from €92,704 to €48,929
- Taxes -€8,446
down €8,446 (-45.9%), from €18,394 to €9,948
- Financial income +€1,194
up €1,194 (+9933.1%), from €12 to €1,206
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.
Cash bridge derived
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 | €124,759 | €173,005 | +€48,246 | +38.7% |
| Fixed assets | 21/28 | €4,209 | €3,497 | -€712 | -16.9% |
| Tangible fixed assets | 22/27 | €4,209 | €3,497 | -€712 | -16.9% |
| Plant, machinery and equipment | 23 | €4,209 | €3,497 | -€712 | -16.9% |
| Current assets | 29/58 | €120,550 | €169,508 | +€48,958 | +40.6% |
| Amounts receivable within one year | 40/41 | €33,033 | €34,089 | +€1,056 | +3.2% |
| Trade receivables | 40 | €33,033 | €34,089 | +€1,056 | +3.2% |
| Current investments | 50/53 | €50,012 | €90,856 | +€40,844 | +81.7% |
| Cash at bank and in hand | 54/58 | €34,668 | €40,853 | +€6,185 | +17.8% |
| Deferred charges and accrued income | 490/1 | €2,837 | €3,709 | +€872 | +30.7% |
| Total equity and liabilities | 10/49 | €124,759 | €173,005 | +€48,246 | +38.7% |
| Equity | 10/15 | €85,909 | €123,522 | +€37,613 | +43.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,409 | €121,022 | +€37,613 | +45.1% |
| Distributable reserves | 133 | €83,409 | €121,022 | +€37,613 | +45.1% |
| Amounts payable | 17/49 | €38,850 | €49,484 | +€10,633 | +27.4% |
| Amounts payable within one year | 42/48 | €38,850 | €49,484 | +€10,633 | +27.4% |
| Trade debts | 44 | €3,127 | €3,242 | +€115 | +3.7% |
| Suppliers | 440/4 | €3,127 | €3,242 | +€115 | +3.7% |
| Taxes, remuneration and social security | 45 | €26,470 | €36,988 | +€10,518 | +39.7% |
| Taxes | 450/3 | €26,470 | €36,988 | +€10,518 | +39.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,253 | €9,253 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €712 | +€529 | +289.9% |
| Other operating charges | 640/8 | €126 | €62 | -€64 | -50.7% |
| Gross operating margin | 9900 | €92,704 | €48,929 | -€43,774 | -47.2% |
| Operating profit (loss) | 9901 | €92,395 | €48,156 | -€44,239 | -47.9% |
| Financial income | 75/76B | €12 | €1,206 | +€1,194 | +9933.1% |
| Recurring financial income | 75 | €12 | €1,206 | +€1,194 | +9933.1% |
| Financial charges | 65/66B | €2,092 | €1,801 | -€291 | -13.9% |
| Recurring financial charges | 65 | €2,092 | €1,801 | -€291 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €90,316 | €47,561 | -€42,755 | -47.3% |
| Income taxes | 67/77 | €18,394 | €9,948 | -€8,446 | -45.9% |
| Profit (loss) for the period | 9904 | €71,922 | €37,613 | -€34,309 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,922 | €37,613 | -€34,309 | -47.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.