EVALI: 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.
EVALI
Largest movements
- Receivables within one year -€7,500
down €7,500 (-47.6%), from €15,740 to €8,240
- Tangible fixed assets +€3,346
up €3,346 (+71.1%), from €4,703 to €8,049
of which Plant, machinery and equipment: +€3,346
- Stocks and contracts +€2,011
up €2,011 (+23.8%), from €8,458 to €10,469
- Debts after one year +€11,881
new in 2025: €11,881
- Trade debts -€8,038
down €8,038 (-95.4%), from €8,424 to €386
- Profit (loss) carried forward -€7,325
down €7,325, from €4,303 to -€3,022
- Current portion of long-term debt +€4,937
new in 2025: €4,937
- Tax, wage and social debts -€3,309
down €3,309 (-91.8%), from €3,604 to €295
- Turnover -€38,099
no longer reported in 2025 (was €38,099)
- Purchases and services -€33,962
no longer reported in 2025 (was €33,962)
- Gross operating margin -€8,616
down €8,616, from €4,137 to -€4,479
- Depreciation +€1,105
up €1,105 (+114%), from €967 to €2,072
- Taxes -€549
no longer reported in 2025 (was €549)
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 | €29,884 | €27,977 | -€1,907 | -6.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,703 | €8,049 | +€3,346 | +71.1% |
| Tangible fixed assets | 22/27 | €4,703 | €8,049 | +€3,346 | +71.1% |
| Plant, machinery and equipment | 23 | €4,703 | €8,049 | +€3,346 | +71.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €25,181 | €19,928 | -€5,253 | -20.9% |
| Stocks and contracts in progress | 3 | €8,458 | €10,469 | +€2,011 | +23.8% |
| Stocks | 30/36 | €8,458 | €10,469 | +€2,011 | +23.8% |
| Amounts receivable within one year | 40/41 | €15,740 | €8,240 | -€7,500 | -47.6% |
| Trade receivables | 40 | €15,740 | €8,240 | -€7,500 | -47.6% |
| Cash at bank and in hand | 54/58 | €983 | €1,219 | +€236 | +24.0% |
| Total equity and liabilities | 10/49 | €29,884 | €27,977 | -€1,907 | -6.4% |
| Equity | 10/15 | €17,803 | €10,478 | -€7,325 | -41.1% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,303 | -€3,022 | -€7,325 | |
| Amounts payable | 17/49 | €12,081 | €17,499 | +€5,418 | +44.8% |
| Amounts payable after more than one year | 17 | - | €11,881 | +€11,881 | |
| Financial debts | 170/4 | - | €11,881 | +€11,881 | |
| Amounts payable within one year | 42/48 | €12,081 | €5,618 | -€6,463 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,937 | +€4,937 | |
| Trade debts | 44 | €8,424 | €386 | -€8,038 | -95.4% |
| Suppliers | 440/4 | €8,424 | €386 | -€8,038 | -95.4% |
| Taxes, remuneration and social security | 45 | €3,604 | €295 | -€3,309 | -91.8% |
| Taxes | 450/3 | €3,604 | €295 | -€3,309 | -91.8% |
| Other amounts payable | 47/48 | €53 | - | -€53 | |
| Turnover | 70 | €38,099 | - | -€38,099 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,962 | - | -€33,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €2,072 | +€1,105 | +114% |
| Other operating charges | 640/8 | €355 | - | -€355 | |
| Gross operating margin | 9900 | €4,137 | -€4,479 | -€8,616 | |
| Operating profit (loss) | 9901 | €2,815 | -€6,551 | -€9,366 | |
| Financial charges | 65/66B | €619 | €774 | +€155 | +25.0% |
| Recurring financial charges | 65 | €619 | €774 | +€155 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €2,196 | -€7,325 | -€9,521 | |
| Income taxes | 67/77 | €549 | - | -€549 | |
| Profit (loss) for the period | 9904 | €1,647 | -€7,325 | -€8,972 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,647 | -€7,325 | -€8,972 |
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 23 October 2026 via checked.be.