EVAISA INVEST: what changed
EVAISA INVEST
Largest movements
- Tangible fixed assets -€36,540
down €36,540 (-3.1%), from €1.2m to €1.1m
of which Land and buildings: -€35,980
- Other debts -€38,745
down €38,745 (-7.1%), from €544,209 to €505,464
- Debts after one year -€18,891
down €18,891 (-3.1%), from €616,288 to €597,396
- Gross operating margin +€20,865
up €20,865 (+45.3%), from €46,074 to €66,940
- Depreciation +€5,936
up €5,936 (+19.4%), from €30,604 to €36,540
- Other operating charges +€4,662
up €4,662 (+1,021%), from €457 to €5,119
- Financial charges +€3,239
up €3,239 (+31.8%), from €10,187 to €13,426
- Taxes +€2,485
up €2,485 (+349%), from €711 to €3,197
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,194,585 | €1,160,724 | -€33,861 | -2.8% |
| Fixed assets | 21/28 | €1,179,571 | €1,143,031 | -€36,540 | -3.1% |
| Tangible fixed assets | 22/27 | €1,179,571 | €1,143,031 | -€36,540 | -3.1% |
| Land and buildings | 22 | €1,179,010 | €1,143,031 | -€35,980 | -3.1% |
| Furniture and vehicles | 24 | €560 | - | -€560 | |
| Current assets | 29/58 | €15,014 | €17,694 | +€2,679 | +17.8% |
| Amounts receivable within one year | 40/41 | €12,000 | €12,000 | = | 0.0% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €313 | €2,992 | +€2,679 | +856% |
| Deferred charges and accrued income | 490/1 | €2,701 | €2,701 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,194,585 | €1,160,724 | -€33,861 | -2.8% |
| Equity | 10/15 | €7,591 | €16,250 | +€8,659 | +114% |
| Profit (loss) carried forward | 14 | €7,591 | €16,250 | +€8,659 | +114% |
| Amounts payable | 17/49 | €1,186,994 | €1,144,475 | -€42,519 | -3.6% |
| Amounts payable after more than one year | 17 | €616,288 | €597,396 | -€18,891 | -3.1% |
| Financial debts | 170/4 | €616,288 | €597,396 | -€18,891 | -3.1% |
| Amounts payable within one year | 42/48 | €570,707 | €547,079 | -€23,628 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €16,936 | €24,304 | +€7,368 | +43.5% |
| Trade debts | 44 | €9,562 | €17,311 | +€7,749 | +81.0% |
| Suppliers | 440/4 | €9,562 | €17,311 | +€7,749 | +81.0% |
| Other amounts payable | 47/48 | €544,209 | €505,464 | -€38,745 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,604 | €36,540 | +€5,936 | +19.4% |
| Other operating charges | 640/8 | €457 | €5,119 | +€4,662 | +1,021% |
| Gross operating margin | 9900 | €46,074 | €66,940 | +€20,865 | +45.3% |
| Operating profit (loss) | 9901 | €15,014 | €25,281 | +€10,268 | +68.4% |
| Financial charges | 65/66B | €10,187 | €13,426 | +€3,239 | +31.8% |
| Recurring financial charges | 65 | €10,187 | €13,426 | +€3,239 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €4,827 | €11,855 | +€7,029 | +146% |
| Income taxes | 67/77 | €711 | €3,197 | +€2,485 | +349% |
| Profit (loss) for the period | 9904 | €4,115 | €8,659 | +€4,543 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €4,115 | €8,659 | +€4,543 | +110% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.