EVAH: 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.
EVAH
Largest movements
- Receivables within one year -€9,893
down €9,893 (-72.2%), from €13,707 to €3,814
of which Trade receivables: -€9,603
- Stocks and contracts -€3,659
down €3,659 (-10.9%), from €33,449 to €29,790
- Tangible fixed assets -€2,036
down €2,036 (-23.0%), from €8,836 to €6,800
- Other debts -€8,625
down €8,625 (-14.1%), from €61,000 to €52,375
- Profit (loss) carried forward -€3,882
down €3,882, from €0 to -€3,882
- Tax, wage and social debts -€2,289
down €2,289 (-47.0%), from €4,870 to €2,580
- Reserves -€1,466
down €1,466 (-100%), from €1,466 to €0
of which Distributable reserves: -€1,466
- Gross operating margin -€21,297
down €21,297, from €19,411 to -€1,886
- Depreciation +€899
up €899 (+79.1%), from €1,137 to €2,036
- Financial charges +€483
up €483 (+58.0%), from €831 to €1,314
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 | €73,921 | €57,736 | -€16,186 | -21.9% |
| Fixed assets | 21/28 | €8,836 | €6,800 | -€2,036 | -23.0% |
| Tangible fixed assets | 22/27 | €8,836 | €6,800 | -€2,036 | -23.0% |
| Furniture and vehicles | 24 | €8,836 | €6,800 | -€2,036 | -23.0% |
| Current assets | 29/58 | €65,086 | €50,936 | -€14,150 | -21.7% |
| Stocks and contracts in progress | 3 | €33,449 | €29,790 | -€3,659 | -10.9% |
| Stocks | 30/36 | €33,449 | €29,790 | -€3,659 | -10.9% |
| Amounts receivable within one year | 40/41 | €13,707 | €3,814 | -€9,893 | -72.2% |
| Trade receivables | 40 | €13,417 | €3,814 | -€9,603 | -71.6% |
| Other amounts receivable | 41 | €290 | €0 | -€290 | -100% |
| Cash at bank and in hand | 54/58 | €17,930 | €17,240 | -€690 | -3.9% |
| Deferred charges and accrued income | 490/1 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €73,921 | €57,736 | -€16,186 | -21.9% |
| Equity | 10/15 | €7,666 | €2,318 | -€5,348 | -69.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,466 | €0 | -€1,466 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,466 | €0 | -€1,466 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€3,882 | -€3,882 | |
| Amounts payable | 17/49 | €66,255 | €55,417 | -€10,838 | -16.4% |
| Amounts payable within one year | 42/48 | €66,255 | €55,417 | -€10,838 | -16.4% |
| Financial debts | 43 | €40 | €43 | +€2 | +6.0% |
| Credit institutions | 430/8 | €40 | €43 | +€2 | +6.0% |
| Trade debts | 44 | €345 | €419 | +€74 | +21.4% |
| Suppliers | 440/4 | €345 | €419 | +€74 | +21.4% |
| Taxes, remuneration and social security | 45 | €4,870 | €2,580 | -€2,289 | -47.0% |
| Taxes | 450/3 | €4,870 | €2,580 | -€2,289 | -47.0% |
| Other amounts payable | 47/48 | €61,000 | €52,375 | -€8,625 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €2,036 | +€899 | +79.1% |
| Other operating charges | 640/8 | €318 | €320 | +€2 | +0.6% |
| Gross operating margin | 9900 | €19,411 | -€1,886 | -€21,297 | |
| Operating profit (loss) | 9901 | €17,956 | -€4,243 | -€22,199 | |
| Financial income | 75/76B | €128 | €209 | +€81 | +63.1% |
| Recurring financial income | 75 | €128 | €209 | +€81 | +63.1% |
| Financial charges | 65/66B | €831 | €1,314 | +€483 | +58.0% |
| Recurring financial charges | 65 | €831 | €1,314 | +€483 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €17,253 | -€5,348 | -€22,600 | |
| Profit (loss) for the period | 9904 | €17,253 | -€5,348 | -€22,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,253 | -€5,348 | -€22,600 |
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 29 October 2026 via checked.be.