EVAN CONSTRUCT: 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.
EVAN CONSTRUCT
Largest movements
- Tangible fixed assets -€11,289
down €11,289 (-4.2%), from €269,582 to €258,293
of which Land and buildings: -€6,937
- Receivables within one year -€7,964
down €7,964 (-53.2%), from €14,967 to €7,004
of which Other amounts receivable: -€5,978
- Cash -€3,352
no longer reported in 2025 (was €3,352)
mainly Net result for the year (-€86,950) and Trade debts (-€43,851)
- Other debts +€126,754
up €126,754 (+93.4%), from €135,677 to €262,430
- Profit (loss) carried forward -€86,950
down €86,950 (-83.5%), from -€104,151 to -€191,101
- Trade debts -€43,851
down €43,851 (-81.6%), from €53,708 to €9,857
- Debts after one year -€23,014
down €23,014 (-43.6%), from €52,736 to €29,722
- Tax, wage and social debts +€4,430
up €4,430 (+472.9%), from €937 to €5,367
- Gross operating margin +€32,356
up €32,356 (+57.9%), from -€55,835 to -€23,480
- Financial charges +€11,373
up €11,373 (+207.6%), from €5,479 to €16,852
- Depreciation +€3,622
up €3,622 (+9.6%), from €37,742 to €41,364
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 | €287,911 | €267,513 | -€20,399 | -7.1% |
| Fixed assets | 21/28 | €269,582 | €258,293 | -€11,289 | -4.2% |
| Tangible fixed assets | 22/27 | €269,582 | €258,293 | -€11,289 | -4.2% |
| Land and buildings | 22 | €255,869 | €248,932 | -€6,937 | -2.7% |
| Plant, machinery and equipment | 23 | €9,945 | €6,770 | -€3,174 | -31.9% |
| Furniture and vehicles | 24 | €3,768 | €2,590 | -€1,177 | -31.2% |
| Current assets | 29/58 | €18,330 | €9,220 | -€9,110 | -49.7% |
| Amounts receivable within one year | 40/41 | €14,967 | €7,004 | -€7,964 | -53.2% |
| Trade receivables | 40 | €8,989 | €7,004 | -€1,986 | -22.1% |
| Other amounts receivable | 41 | €5,978 | - | -€5,978 | |
| Cash at bank and in hand | 54/58 | €3,352 | - | -€3,352 | |
| Deferred charges and accrued income | 490/1 | €11 | €2,216 | +€2,206 | +20770.8% |
| Total equity and liabilities | 10/49 | €287,911 | €267,513 | -€20,399 | -7.1% |
| Equity | 10/15 | €19,801 | -€67,149 | -€86,950 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,352 | €105,352 | = | 0.0% |
| Distributable reserves | 133 | €105,352 | €105,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,151 | -€191,101 | -€86,950 | -83.5% |
| Amounts payable | 17/49 | €268,111 | €334,662 | +€66,551 | +24.8% |
| Amounts payable after more than one year | 17 | €52,736 | €29,722 | -€23,014 | -43.6% |
| Financial debts | 170/4 | €52,736 | €29,722 | -€23,014 | -43.6% |
| Amounts payable within one year | 42/48 | €212,677 | €304,882 | +€92,205 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €22,356 | €23,014 | +€658 | +2.9% |
| Financial debts | 43 | - | €4,214 | +€4,214 | |
| Credit institutions | 430/8 | - | €4,214 | +€4,214 | |
| Trade debts | 44 | €53,708 | €9,857 | -€43,851 | -81.6% |
| Suppliers | 440/4 | €53,708 | €9,857 | -€43,851 | -81.6% |
| Taxes, remuneration and social security | 45 | €937 | €5,367 | +€4,430 | +472.9% |
| Taxes | 450/3 | €937 | €5,367 | +€4,430 | +472.9% |
| Other amounts payable | 47/48 | €135,677 | €262,430 | +€126,754 | +93.4% |
| Accrued charges and deferred income | 492/3 | €2,697 | €57 | -€2,640 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,742 | €41,364 | +€3,622 | +9.6% |
| Other operating charges | 640/8 | €5,094 | €5,254 | +€159 | +3.1% |
| Gross operating margin | 9900 | -€55,835 | -€23,480 | +€32,356 | +57.9% |
| Operating profit (loss) | 9901 | -€98,672 | -€70,098 | +€28,574 | +29.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,479 | €16,852 | +€11,373 | +207.6% |
| Recurring financial charges | 65 | €5,479 | €16,852 | +€11,373 | +207.6% |
| Profit (loss) for the period before taxes | 9903 | -€104,151 | -€86,950 | +€17,201 | +16.5% |
| Profit (loss) for the period | 9904 | -€104,151 | -€86,950 | +€17,201 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,151 | -€86,950 | +€17,201 | +16.5% |
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 30 September 2026 via checked.be.