EVANAC: 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.
EVANAC
Largest movements
- Current investments +€172,309
up €172,309 (+375.4%), from €45,898 to €218,207
- Receivables within one year -€161,151
down €161,151 (-55.4%), from €290,677 to €129,526
of which Other amounts receivable: -€223,965
- Tangible fixed assets -€47,092
down €47,092 (-11.0%), from €426,623 to €379,530
of which Plant, machinery and equipment: -€40,068
- Cash +€16,424
up €16,424 (+212.3%), from €7,736 to €24,160
mainly Receivables within one year (+€161,151) and Net result for the year (+€135,119)
- Reserves +€78,279
up €78,279 (+29.8%), from €262,973 to €341,252
of which Distributable reserves: +€78,279
- Other debts -€72,194
down €72,194 (-100.0%), from €72,194 to €0
- Profit (loss) carried forward +€40,514
up €40,514 (+107.8%), from €37,583 to €78,097
- Trade debts -€37,726
down €37,726 (-26.6%), from €141,560 to €103,834
- Current portion of long-term debt -€21,730
down €21,730 (-39.0%), from €55,668 to €33,938
- Depreciation +€118,800
up €118,800 (+980.9%), from €12,112 to €130,912
- Gross operating margin +€115,641
up €115,641 (+54.2%), from €213,365 to €329,005
- Taxes -€7,684
down €7,684 (-15.1%), from €50,934 to €43,251
- Other operating charges +€3,995
up €3,995 (+547.5%), from €730 to €4,725
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 | €771,671 | €751,574 | -€20,097 | -2.6% |
| Fixed assets | 21/28 | €427,360 | €379,680 | -€47,679 | -11.2% |
| Intangible fixed assets | 21 | €587 | €0 | -€587 | -100.0% |
| Tangible fixed assets | 22/27 | €426,623 | €379,530 | -€47,092 | -11.0% |
| Land and buildings | 22 | €272,113 | €251,590 | -€20,523 | -7.5% |
| Plant, machinery and equipment | 23 | €126,176 | €86,108 | -€40,068 | -31.8% |
| Furniture and vehicles | 24 | €26,556 | €41,832 | +€15,276 | +57.5% |
| Other tangible fixed assets | 26 | €1,777 | €0 | -€1,777 | -100.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €344,312 | €371,894 | +€27,582 | +8.0% |
| Amounts receivable within one year | 40/41 | €290,677 | €129,526 | -€161,151 | -55.4% |
| Trade receivables | 40 | €56,234 | €119,048 | +€62,814 | +111.7% |
| Other amounts receivable | 41 | €234,443 | €10,478 | -€223,965 | -95.5% |
| Current investments | 50/53 | €45,898 | €218,207 | +€172,309 | +375.4% |
| Cash at bank and in hand | 54/58 | €7,736 | €24,160 | +€16,424 | +212.3% |
| Total equity and liabilities | 10/49 | €771,671 | €751,574 | -€20,097 | -2.6% |
| Equity | 10/15 | €306,756 | €425,549 | +€118,793 | +38.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,973 | €341,252 | +€78,279 | +29.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €261,113 | €339,392 | +€78,279 | +30.0% |
| Profit (loss) carried forward | 14 | €37,583 | €78,097 | +€40,514 | +107.8% |
| Amounts payable | 17/49 | €464,915 | €326,025 | -€138,890 | -29.9% |
| Amounts payable after more than one year | 17 | €174,356 | €166,809 | -€7,547 | -4.3% |
| Financial debts | 170/4 | €174,356 | €166,809 | -€7,547 | -4.3% |
| Amounts payable within one year | 42/48 | €290,540 | €149,757 | -€140,783 | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €55,668 | €33,938 | -€21,730 | -39.0% |
| Financial debts | 43 | €2,200 | €0 | -€2,200 | -100.0% |
| Credit institutions | 430/8 | €2,200 | €0 | -€2,200 | -100.0% |
| Trade debts | 44 | €141,560 | €103,834 | -€37,726 | -26.6% |
| Suppliers | 440/4 | €141,560 | €103,834 | -€37,726 | -26.6% |
| Advances received on contracts in progress | 46 | - | €178 | +€178 | |
| Taxes, remuneration and social security | 45 | €18,918 | €11,806 | -€7,112 | -37.6% |
| Taxes | 450/3 | €18,918 | €11,806 | -€7,112 | -37.6% |
| Other amounts payable | 47/48 | €72,194 | €0 | -€72,194 | -100.0% |
| Accrued charges and deferred income | 492/3 | €20 | €9,460 | +€9,440 | +48411.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,112 | €130,912 | +€118,800 | +980.9% |
| Other operating charges | 640/8 | €730 | €4,725 | +€3,995 | +547.5% |
| Gross operating margin | 9900 | €213,365 | €329,005 | +€115,641 | +54.2% |
| Operating profit (loss) | 9901 | €200,523 | €193,369 | -€7,155 | -3.6% |
| Financial income | 75/76B | €1 | €91 | +€90 | +9960.0% |
| Recurring financial income | 75 | €1 | €91 | +€90 | +9960.0% |
| Financial charges | 65/66B | €13,720 | €15,089 | +€1,370 | +10.0% |
| Recurring financial charges | 65 | €13,720 | €15,089 | +€1,370 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €186,805 | €178,370 | -€8,435 | -4.5% |
| Income taxes | 67/77 | €50,934 | €43,251 | -€7,684 | -15.1% |
| Profit (loss) for the period | 9904 | €135,870 | €135,119 | -€751 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €135,870 | €135,119 | -€751 | -0.6% |
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.