EVALOU Properties: 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.
EVALOU Properties
Largest movements
- Stocks and contracts -€1.1m
down €1.1m (-34.1%), from €3.3m to €2.1m
- Receivables within one year +€430,973
up €430,973 (+246%), from €175,301 to €606,273
of which Trade receivables: +€290,314
- Tangible fixed assets +€286,560
up €286,560 (+12.9%), from €2.2m to €2.5m
of which Land and buildings: +€295,765
- Short-term financial debts -€1.1m
down €1.1m (-36.4%), from €2.9m to €1.8m
of which Credit institutions: -€1.0m
- Other debts +€739,572
up €739,572 (+132%), from €559,835 to €1.3m
- Debts after one year -€247,441
down €247,441 (-12.2%), from €2.0m to €1.8m
of which Other amounts payable: -€350,000
- Trade debts +€77,338
up €77,338 (+56.5%), from €136,846 to €214,185
- Gross operating margin +€233,537
up €233,537 (+152%), from €153,442 to €386,980
- Financial charges +€99,375
up €99,375 (+112%), from €88,751 to €188,126
- Depreciation +€79,278
up €79,278 (+260%), from €30,537 to €109,816
- Taxes +€7,145
up €7,145 (+111%), from €6,415 to €13,560
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,998,862 | €5,610,667 | -€388,195 | -6.5% |
| Fixed assets | 21/28 | €2,566,447 | €2,853,007 | +€286,560 | +11.2% |
| Tangible fixed assets | 22/27 | €2,217,790 | €2,504,350 | +€286,560 | +12.9% |
| Land and buildings | 22 | €2,113,818 | €2,409,584 | +€295,765 | +14.0% |
| Furniture and vehicles | 24 | €101,330 | €92,125 | -€9,205 | -9.1% |
| Other tangible fixed assets | 26 | €2,642 | €2,642 | = | 0.0% |
| Financial fixed assets | 28 | €348,657 | €348,657 | = | 0.0% |
| Current assets | 29/58 | €3,432,415 | €2,757,660 | -€674,755 | -19.7% |
| Stocks and contracts in progress | 3 | €3,255,272 | €2,144,352 | -€1.1m | -34.1% |
| Stocks | 30/36 | €3,255,272 | €2,144,352 | -€1.1m | -34.1% |
| Amounts receivable within one year | 40/41 | €175,301 | €606,273 | +€430,973 | +246% |
| Trade receivables | 40 | €73,106 | €363,420 | +€290,314 | +397% |
| Other amounts receivable | 41 | €102,195 | €242,854 | +€140,659 | +138% |
| Cash at bank and in hand | 54/58 | - | €923 | +€923 | |
| Deferred charges and accrued income | 490/1 | €1,842 | €6,112 | +€4,270 | +232% |
| Total equity and liabilities | 10/49 | €5,998,862 | €5,610,667 | -€388,195 | -6.5% |
| Equity | 10/15 | €202,062 | €255,278 | +€53,215 | +26.3% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €3,360 | €3,360 | = | 0.0% |
| Distributable reserves | 133 | €3,360 | €3,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,102 | €133,318 | +€53,215 | +66.4% |
| Amounts payable | 17/49 | €5,796,800 | €5,355,390 | -€441,410 | -7.6% |
| Amounts payable after more than one year | 17 | €2,026,141 | €1,778,700 | -€247,441 | -12.2% |
| Financial debts | 170/4 | €1,672,121 | €1,774,680 | +€102,559 | +6.1% |
| Other amounts payable | 178/9 | €354,020 | €4,020 | -€350,000 | -98.9% |
| Amounts payable within one year | 42/48 | €3,770,659 | €3,576,690 | -€193,969 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €133,426 | €133,461 | +€35 | 0.0% |
| Financial debts | 43 | €2,905,438 | €1,847,121 | -€1.1m | -36.4% |
| Credit institutions | 430/8 | €2,896,314 | €1,847,121 | -€1.0m | -36.2% |
| Other loans | 439 | €9,124 | - | -€9,124 | |
| Trade debts | 44 | €136,846 | €214,185 | +€77,338 | +56.5% |
| Suppliers | 440/4 | €136,846 | €214,185 | +€77,338 | +56.5% |
| Advances received on contracts in progress | 46 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,113 | €62,516 | +€47,403 | +314% |
| Taxes | 450/3 | €15,113 | €62,516 | +€47,403 | +314% |
| Other amounts payable | 47/48 | €559,835 | €1,299,407 | +€739,572 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,537 | €109,816 | +€79,278 | +260% |
| Other operating charges | 640/8 | €18,785 | €22,305 | +€3,520 | +18.7% |
| Gross operating margin | 9900 | €153,442 | €386,980 | +€233,537 | +152% |
| Operating profit (loss) | 9901 | €104,120 | €254,859 | +€150,739 | +145% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €88,751 | €188,126 | +€99,375 | +112% |
| Recurring financial charges | 65 | €88,751 | €188,126 | +€99,375 | +112% |
| Profit (loss) for the period before taxes | 9903 | €15,369 | €66,775 | +€51,407 | +334% |
| Income taxes | 67/77 | €6,415 | €13,560 | +€7,145 | +111% |
| Profit (loss) for the period | 9904 | €8,954 | €53,215 | +€44,261 | +494% |
| Profit (loss) for the period to be appropriated | 9905 | €8,954 | €53,215 | +€44,261 | +494% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.