EVANNA: 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.
EVANNA
Largest movements
- Tangible fixed assets +€362,519
up €362,519 (+17.3%), from €2.1m to €2.5m
of which Plant, machinery and equipment: +€347,571
- Deferred charges and accrued income +€54,982
up €54,982 (+300.8%), from €18,277 to €73,259
- Debts after one year +€530,033
up €530,033 (+9.5%), from €5.6m to €6.1m
- Profit (loss) carried forward -€70,236
down €70,236 (-2.1%), from -€3.4m to -€3.5m
- Trade debts -€67,616
down €67,616 (-21.1%), from €320,680 to €253,064
- Gross operating margin +€176,788
up €176,788, from -€46,868 to €129,921
- Staff costs -€14,964
down €14,964 (-7.2%), from €207,415 to €192,452
- Depreciation +€4,451
up €4,451 (+348.4%), from €1,278 to €5,728
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 | €2,558,257 | €2,967,362 | +€409,105 | +16.0% |
| Fixed assets | 21/28 | €2,094,769 | €2,457,287 | +€362,519 | +17.3% |
| Tangible fixed assets | 22/27 | €2,094,729 | €2,457,247 | +€362,519 | +17.3% |
| Plant, machinery and equipment | 23 | €1,574,102 | €1,921,673 | +€347,571 | +22.1% |
| Furniture and vehicles | 24 | €520,627 | €535,575 | +€14,948 | +2.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €463,489 | €510,075 | +€46,587 | +10.1% |
| Amounts receivable within one year | 40/41 | €421,025 | €424,572 | +€3,546 | +0.8% |
| Trade receivables | 40 | €361,647 | €371,865 | +€10,218 | +2.8% |
| Other amounts receivable | 41 | €59,378 | €52,707 | -€6,671 | -11.2% |
| Cash at bank and in hand | 54/58 | €24,187 | €12,245 | -€11,942 | -49.4% |
| Deferred charges and accrued income | 490/1 | €18,277 | €73,259 | +€54,982 | +300.8% |
| Total equity and liabilities | 10/49 | €2,558,257 | €2,967,362 | +€409,105 | +16.0% |
| Equity | 10/15 | -€3,374,038 | -€3,444,274 | -€70,236 | -2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,394,038 | -€3,464,274 | -€70,236 | -2.1% |
| Amounts payable | 17/49 | €5,932,295 | €6,411,637 | +€479,342 | +8.1% |
| Amounts payable after more than one year | 17 | €5,583,767 | €6,113,800 | +€530,033 | +9.5% |
| Other amounts payable | 178/9 | €5,583,767 | €6,113,800 | +€530,033 | +9.5% |
| Amounts payable within one year | 42/48 | €348,528 | €275,787 | -€72,741 | -20.9% |
| Trade debts | 44 | €320,680 | €253,064 | -€67,616 | -21.1% |
| Suppliers | 440/4 | €320,680 | €253,064 | -€67,616 | -21.1% |
| Taxes, remuneration and social security | 45 | €27,848 | €22,723 | -€5,125 | -18.4% |
| Taxes | 450/3 | €9,959 | €380 | -€9,580 | -96.2% |
| Remuneration and social security | 454/9 | €17,889 | €22,343 | +€4,454 | +24.9% |
| Accrued charges and deferred income | 492/3 | - | €22,050 | +€22,050 | |
| Remuneration, social security and pensions | 62 | €207,415 | €192,452 | -€14,964 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,278 | €5,728 | +€4,451 | +348.4% |
| Other operating charges | 640/8 | €1,393 | €1,595 | +€202 | +14.5% |
| Non-recurring operating charges | 66A | €2,122 | - | -€2,122 | |
| Gross operating margin | 9900 | -€46,868 | €129,921 | +€176,788 | |
| Operating profit (loss) | 9901 | -€259,075 | -€69,854 | +€189,221 | +73.0% |
| Financial income | 75/76B | €348 | €21 | -€327 | -93.9% |
| Recurring financial income | 75 | €348 | €21 | -€327 | -93.9% |
| Financial charges | 65/66B | €1,224 | €178 | -€1,047 | -85.5% |
| Recurring financial charges | 65 | €1,224 | €178 | -€1,047 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | -€259,952 | -€70,010 | +€189,941 | +73.1% |
| Income taxes | 67/77 | €136 | €226 | +€91 | +66.8% |
| Profit (loss) for the period | 9904 | -€260,087 | -€70,236 | +€189,851 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€260,087 | -€70,236 | +€189,851 | +73.0% |
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 9 October 2026 via checked.be.