EVANCO: 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.
EVANCO
Largest movements
- Receivables within one year -€66,211
down €66,211 (-91.1%), from €72,677 to €6,466
of which Other amounts receivable: -€33,211
- Tangible fixed assets +€23,795
up €23,795 (+1.9%), from €1.2m to €1.2m
of which Land and buildings: +€50,670
- Debts after one year -€67,025
down €67,025 (-21.1%), from €318,233 to €251,209
- Reserves +€22,114
up €22,114 (+5.3%), from €418,276 to €440,389
of which Distributable reserves: +€22,114
- Trade debts +€17,763
up €17,763 (+165.4%), from €10,740 to €28,503
- Gross operating margin +€29,759
up €29,759 (+30.0%), from €99,274 to €129,033
- Other operating charges +€10,839
up €10,839 (+231.1%), from €4,690 to €15,529
- Taxes -€4,933
down €4,933 (-66.1%), from €7,467 to €2,534
- Depreciation +€2,974
up €2,974 (+4.2%), from €70,504 to €73,478
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 | €1,308,963 | €1,278,575 | -€30,388 | -2.3% |
| Fixed assets | 21/28 | €1,220,699 | €1,244,495 | +€23,795 | +1.9% |
| Tangible fixed assets | 22/27 | €1,220,699 | €1,244,495 | +€23,795 | +1.9% |
| Land and buildings | 22 | €1,119,120 | €1,169,790 | +€50,670 | +4.5% |
| Furniture and vehicles | 24 | €8,618 | €5,334 | -€3,284 | -38.1% |
| Other tangible fixed assets | 26 | €92,961 | €69,370 | -€23,591 | -25.4% |
| Current assets | 29/58 | €88,264 | €34,080 | -€54,184 | -61.4% |
| Amounts receivable within one year | 40/41 | €72,677 | €6,466 | -€66,211 | -91.1% |
| Trade receivables | 40 | €33,000 | €0 | -€33,000 | -100.0% |
| Other amounts receivable | 41 | €39,677 | €6,466 | -€33,211 | -83.7% |
| Cash at bank and in hand | 54/58 | €11,210 | €23,527 | +€12,317 | +109.9% |
| Deferred charges and accrued income | 490/1 | €4,377 | €4,087 | -€290 | -6.6% |
| Total equity and liabilities | 10/49 | €1,308,963 | €1,278,575 | -€30,388 | -2.3% |
| Equity | 10/15 | €560,814 | €582,928 | +€22,114 | +3.9% |
| Contributions | 10/11 | €142,539 | €142,539 | = | 0.0% |
| Reserves | 13 | €418,276 | €440,389 | +€22,114 | +5.3% |
| Tax-exempt reserves | 132 | €5,834 | €5,834 | = | 0.0% |
| Distributable reserves | 133 | €412,441 | €434,555 | +€22,114 | +5.4% |
| Amounts payable | 17/49 | €748,149 | €695,647 | -€52,502 | -7.0% |
| Amounts payable after more than one year | 17 | €318,233 | €251,209 | -€67,025 | -21.1% |
| Financial debts | 170/4 | €318,233 | €251,209 | -€67,025 | -21.1% |
| Amounts payable within one year | 42/48 | €429,190 | €443,830 | +€14,640 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €55,408 | €61,929 | +€6,521 | +11.8% |
| Trade debts | 44 | €10,740 | €28,503 | +€17,763 | +165.4% |
| Suppliers | 440/4 | €10,740 | €28,503 | +€17,763 | +165.4% |
| Taxes, remuneration and social security | 45 | - | €2,244 | +€2,244 | |
| Taxes | 450/3 | - | €2,244 | +€2,244 | |
| Other amounts payable | 47/48 | €363,043 | €351,154 | -€11,888 | -3.3% |
| Accrued charges and deferred income | 492/3 | €725 | €608 | -€117 | -16.2% |
| Non-recurring operating income | 76A | €24,191 | €0 | -€24,191 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,504 | €73,478 | +€2,974 | +4.2% |
| Other operating charges | 640/8 | €4,690 | €15,529 | +€10,839 | +231.1% |
| Gross operating margin | 9900 | €99,274 | €129,033 | +€29,759 | +30.0% |
| Operating profit (loss) | 9901 | €24,080 | €40,027 | +€15,946 | +66.2% |
| Financial income | 75/76B | €1,140 | €1 | -€1,139 | -99.9% |
| Recurring financial income | 75 | €1,140 | €1 | -€1,139 | -99.9% |
| Financial charges | 65/66B | €16,266 | €15,380 | -€886 | -5.4% |
| Recurring financial charges | 65 | €16,266 | €15,380 | -€886 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €8,954 | €24,648 | +€15,694 | +175.3% |
| Income taxes | 67/77 | €7,467 | €2,534 | -€4,933 | -66.1% |
| Profit (loss) for the period | 9904 | €1,487 | €22,114 | +€20,627 | +1387.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,487 | €22,114 | +€20,627 | +1387.2% |
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 7 October 2026 via checked.be.