EVANAR: 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.
EVANAR
Largest movements
- Receivables within one year +€9,319
up €9,319 (+66.6%), from €13,998 to €23,317
of which Trade receivables: +€9,365
- Tangible fixed assets -€7,731
down €7,731 (-2.9%), from €267,278 to €259,547
of which Land and buildings: -€5,999
- Current investments -€5,000
no longer reported in 2025 (was €5,000)
- Debts after one year -€24,391
down €24,391 (-18.4%), from €132,778 to €108,387
- Reserves +€18,580
up €18,580 (+17.5%), from €106,184 to €124,764
- Other debts +€9,109
up €9,109 (+68.3%), from €13,345 to €22,454
- Tax, wage and social debts -€5,267
down €5,267 (-30.2%), from €17,467 to €12,200
- Gross operating margin +€11,000
up €11,000 (+24.0%), from €45,825 to €56,825
- Taxes +€3,052
up €3,052 (+25.6%), from €11,913 to €14,965
- Other operating charges -€1,034
down €1,034 (-61.6%), from €1,678 to €644
- Depreciation +€609
up €609 (+8.5%), from €7,122 to €7,731
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 | €295,628 | €294,305 | -€1,323 | -0.4% |
| Fixed assets | 21/28 | €267,278 | €259,547 | -€7,731 | -2.9% |
| Tangible fixed assets | 22/27 | €267,278 | €259,547 | -€7,731 | -2.9% |
| Land and buildings | 22 | €254,974 | €248,975 | -€5,999 | -2.4% |
| Plant, machinery and equipment | 23 | €7,008 | €6,454 | -€555 | -7.9% |
| Furniture and vehicles | 24 | €5,296 | €4,119 | -€1,177 | -22.2% |
| Current assets | 29/58 | €28,350 | €34,758 | +€6,407 | +22.6% |
| Amounts receivable within one year | 40/41 | €13,998 | €23,317 | +€9,319 | +66.6% |
| Trade receivables | 40 | €13,951 | €23,317 | +€9,365 | +67.1% |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Current investments | 50/53 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €9,353 | €10,340 | +€987 | +10.6% |
| Deferred charges and accrued income | 490/1 | - | €1,101 | +€1,101 | |
| Total equity and liabilities | 10/49 | €295,628 | €294,305 | -€1,323 | -0.4% |
| Equity | 10/15 | €107,184 | €125,764 | +€18,580 | +17.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €106,184 | €124,764 | +€18,580 | +17.5% |
| Distributable reserves | 133 | €106,184 | €124,764 | +€18,580 | +17.5% |
| Amounts payable | 17/49 | €188,444 | €168,541 | -€19,903 | -10.6% |
| Amounts payable after more than one year | 17 | €132,778 | €108,387 | -€24,391 | -18.4% |
| Financial debts | 170/4 | €132,778 | €108,387 | -€24,391 | -18.4% |
| Amounts payable within one year | 42/48 | €55,666 | €60,154 | +€4,488 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €23,982 | €24,391 | +€409 | +1.7% |
| Trade debts | 44 | €872 | €1,109 | +€237 | +27.1% |
| Suppliers | 440/4 | €872 | €1,109 | +€237 | +27.1% |
| Taxes, remuneration and social security | 45 | €17,467 | €12,200 | -€5,267 | -30.2% |
| Taxes | 450/3 | €17,467 | €12,200 | -€5,267 | -30.2% |
| Other amounts payable | 47/48 | €13,345 | €22,454 | +€9,109 | +68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,122 | €7,731 | +€609 | +8.5% |
| Other operating charges | 640/8 | €1,678 | €644 | -€1,034 | -61.6% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €45,825 | €56,825 | +€11,000 | +24.0% |
| Operating profit (loss) | 9901 | €36,926 | €48,451 | +€11,525 | +31.2% |
| Financial income | 75/76B | €6 | €74 | +€67 | +1,095% |
| Recurring financial income | 75 | €6 | €74 | +€67 | +1,095% |
| Financial charges | 65/66B | €2,869 | €2,480 | -€390 | -13.6% |
| Recurring financial charges | 65 | €2,869 | €2,480 | -€390 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €34,063 | €46,045 | +€11,982 | +35.2% |
| Income taxes | 67/77 | €11,913 | €14,965 | +€3,052 | +25.6% |
| Profit (loss) for the period | 9904 | €22,149 | €31,080 | +€8,930 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,149 | €31,080 | +€8,930 | +40.3% |
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 22 October 2026 via checked.be.