EVALA: 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.
EVALA
Largest movements
- Cash -€21,984
down €21,984 (-73.7%), from €29,826 to €7,842
mainly Net result for the year (-€17,498) and Tax, wage and social debts (-€5,611)
- Receivables within one year +€4,289
up €4,289 (+52.8%), from €8,118 to €12,407
of which Trade receivables: +€4,349
- Tangible fixed assets -€2,868
down €2,868 (-45.4%), from €6,322 to €3,454
- Reserves -€17,498
down €17,498 (-79.8%), from €21,940 to €4,443
- Tax, wage and social debts -€5,611
down €5,611 (-43.8%), from €12,819 to €7,208
of which Taxes: -€5,609
- Trade debts +€4,008
up €4,008 (+276.8%), from €1,448 to €5,456
- Other debts -€1,772
down €1,772 (-20.3%), from €8,722 to €6,950
- Accrued charges and deferred income +€526
up €526 (+71.8%), from €732 to €1,258
- Gross operating margin -€28,071
down €28,071, from €15,087 to -€12,984
- Taxes -€2,230
down €2,230 (-91.6%), from €2,434 to €204
- Depreciation -€973
down €973 (-44.9%), from €2,169 to €1,195
- Financial charges -€494
down €494 (-17.1%), from €2,889 to €2,396
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 | €49,017 | €28,315 | -€20,702 | -42.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,322 | €3,454 | -€2,868 | -45.4% |
| Tangible fixed assets | 22/27 | €6,322 | €3,454 | -€2,868 | -45.4% |
| Furniture and vehicles | 24 | €6,322 | €3,454 | -€2,868 | -45.4% |
| Current assets | 29/58 | €42,695 | €24,861 | -€17,834 | -41.8% |
| Amounts receivable within one year | 40/41 | €8,118 | €12,407 | +€4,289 | +52.8% |
| Trade receivables | 40 | €8,059 | €12,407 | +€4,349 | +54.0% |
| Other amounts receivable | 41 | €60 | €0 | -€60 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,826 | €7,842 | -€21,984 | -73.7% |
| Deferred charges and accrued income | 490/1 | €4,751 | €4,611 | -€140 | -2.9% |
| Total equity and liabilities | 10/49 | €49,017 | €28,315 | -€20,702 | -42.2% |
| Equity | 10/15 | €24,940 | €7,443 | -€17,498 | -70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,940 | €4,443 | -€17,498 | -79.8% |
| Distributable reserves | 133 | €21,940 | €4,443 | -€17,498 | -79.8% |
| Amounts payable | 17/49 | €24,076 | €20,872 | -€3,204 | -13.3% |
| Amounts payable within one year | 42/48 | €23,344 | €19,614 | -€3,730 | -16.0% |
| Financial debts | 43 | €356 | €0 | -€356 | -100.0% |
| Credit institutions | 430/8 | €356 | €0 | -€356 | -100.0% |
| Trade debts | 44 | €1,448 | €5,456 | +€4,008 | +276.8% |
| Suppliers | 440/4 | €1,448 | €5,456 | +€4,008 | +276.8% |
| Taxes, remuneration and social security | 45 | €12,819 | €7,208 | -€5,611 | -43.8% |
| Taxes | 450/3 | €10,241 | €4,631 | -€5,609 | -54.8% |
| Remuneration and social security | 454/9 | €2,578 | €2,577 | -€2 | -0.1% |
| Other amounts payable | 47/48 | €8,722 | €6,950 | -€1,772 | -20.3% |
| Accrued charges and deferred income | 492/3 | €732 | €1,258 | +€526 | +71.8% |
| Non-recurring operating income | 76A | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,169 | €1,195 | -€973 | -44.9% |
| Other operating charges | 640/8 | €247 | €144 | -€103 | -41.7% |
| Non-recurring operating charges | 66A | - | €575 | +€575 | |
| Gross operating margin | 9900 | €15,087 | -€12,984 | -€28,071 | |
| Operating profit (loss) | 9901 | €12,671 | -€14,898 | -€27,570 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,889 | €2,396 | -€494 | -17.1% |
| Recurring financial charges | 65 | €2,889 | €2,396 | -€494 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €9,782 | -€17,294 | -€27,076 | |
| Income taxes | 67/77 | €2,434 | €204 | -€2,230 | -91.6% |
| Profit (loss) for the period | 9904 | €7,348 | -€17,498 | -€24,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,348 | -€17,498 | -€24,845 |
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 1 October 2026 via checked.be.