EVAH Finance: 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 Finance
Largest movements
- Receivables within one year +€12,450
up €12,450 (+227%), from €5,490 to €17,940
of which Other amounts receivable: +€11,685
- Cash +€493
up €493 (+2.8%), from €17,308 to €17,801
mainly Other debts (+€34,401) and Net result for the year (+€29,778)
- Other debts +€34,401
up €34,401 (+2,710%), from €1,270 to €35,670
- Profit (loss) carried forward -€23,893
no longer reported in 2025 (was €23,893)
- Tax, wage and social debts +€4,352
up €4,352 (+208%), from €2,093 to €6,445
- Trade debts -€2,078
down €2,078 (-88.4%), from €2,351 to €272
- Taxes +€5,102
up €5,102 (+71.9%), from €7,093 to €12,195
- Gross operating margin +€5,058
up €5,058 (+13.9%), from €36,331 to €41,390
- Depreciation -€3,440
down €3,440 (-87.5%), from €3,930 to €490
- Financial income +€2,500
up €2,500 (+595,229%), from €0 to €2,500
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 | €34,606 | €47,387 | +€12,782 | +36.9% |
| Fixed assets | 21/28 | €10,787 | €10,696 | -€91 | -0.8% |
| Tangible fixed assets | 22/27 | €2,517 | €2,426 | -€91 | -3.6% |
| Furniture and vehicles | 24 | €1,119 | €1,121 | +€2 | +0.2% |
| Other tangible fixed assets | 26 | €1,399 | €1,305 | -€93 | -6.7% |
| Financial fixed assets | 28 | €8,270 | €8,270 | = | 0.0% |
| Current assets | 29/58 | €23,818 | €36,691 | +€12,873 | +54.0% |
| Amounts receivable within one year | 40/41 | €5,490 | €17,940 | +€12,450 | +227% |
| Trade receivables | 40 | - | €765 | +€765 | |
| Other amounts receivable | 41 | €5,490 | €17,175 | +€11,685 | +213% |
| Cash at bank and in hand | 54/58 | €17,308 | €17,801 | +€493 | +2.8% |
| Deferred charges and accrued income | 490/1 | €1,020 | €950 | -€70 | -6.9% |
| Total equity and liabilities | 10/49 | €34,606 | €47,387 | +€12,782 | +36.9% |
| Equity | 10/15 | €28,893 | €5,000 | -€23,893 | -82.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,893 | - | -€23,893 | |
| Amounts payable | 17/49 | €5,713 | €42,387 | +€36,674 | +642% |
| Amounts payable within one year | 42/48 | €5,713 | €42,387 | +€36,674 | +642% |
| Trade debts | 44 | €2,351 | €272 | -€2,078 | -88.4% |
| Suppliers | 440/4 | €2,351 | €272 | -€2,078 | -88.4% |
| Taxes, remuneration and social security | 45 | €2,093 | €6,445 | +€4,352 | +208% |
| Taxes | 450/3 | €2,093 | €6,445 | +€4,352 | +208% |
| Other amounts payable | 47/48 | €1,270 | €35,670 | +€34,401 | +2,710% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,930 | €490 | -€3,440 | -87.5% |
| Other operating charges | 640/8 | €1,155 | €1,178 | +€23 | +2.0% |
| Gross operating margin | 9900 | €36,331 | €41,390 | +€5,058 | +13.9% |
| Operating profit (loss) | 9901 | €31,247 | €39,722 | +€8,475 | +27.1% |
| Financial income | 75/76B | €0 | €2,500 | +€2,500 | +595,229% |
| Recurring financial income | 75 | €0 | €2,500 | +€2,500 | +595,229% |
| Financial charges | 65/66B | €262 | €250 | -€12 | -4.4% |
| Recurring financial charges | 65 | €262 | €250 | -€12 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €30,985 | €41,973 | +€10,987 | +35.5% |
| Income taxes | 67/77 | €7,093 | €12,195 | +€5,102 | +71.9% |
| Profit (loss) for the period | 9904 | €23,893 | €29,778 | +€5,885 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,893 | €29,778 | +€5,885 | +24.6% |
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 20 October 2026 via checked.be.