EVANS: 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.
EVANS
Largest movements
- Tangible fixed assets -€15,138
down €15,138 (-42.5%), from €35,628 to €20,490
of which Furniture and vehicles: -€8,270
- Cash -€6,066
no longer reported in 2025 (was €6,066)
mainly Accrued charges and deferred income (-€14,428) and Debts after one year (-€8,663)
- Accrued charges and deferred income -€14,428
down €14,428 (-56.0%), from €25,743 to €11,315
- Debts after one year -€8,663
down €8,663 (-14.0%), from €61,819 to €53,157
- Short-term financial debts +€7,000
up €7,000 (+164%), from €4,263 to €11,263
- Profit (loss) carried forward -€6,797
down €6,797 (-3.5%), from €193,167 to €186,370
- Current portion of long-term debt +€3,156
up €3,156 (+254%), from €1,243 to €4,400
- Purchases and services -€145,926
down €145,926 (-34.5%), from €423,032 to €277,107
- Turnover -€119,994
down €119,994 (-25.4%), from €473,345 to €353,351
- Gross operating margin +€25,932
up €25,932 (+51.5%), from €50,312 to €76,244
- Taxes +€14,916
up €14,916 (+137%), from €10,869 to €25,785
- Staff costs +€13,049
up €13,049 (+72.1%), from €18,090 to €31,139
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 | €308,933 | €289,646 | -€19,287 | -6.2% |
| Fixed assets | 21/28 | €35,628 | €20,490 | -€15,138 | -42.5% |
| Tangible fixed assets | 22/27 | €35,628 | €20,490 | -€15,138 | -42.5% |
| Plant, machinery and equipment | 23 | €16,534 | €9,667 | -€6,868 | -41.5% |
| Furniture and vehicles | 24 | €19,094 | €10,824 | -€8,270 | -43.3% |
| Current assets | 29/58 | €273,304 | €269,155 | -€4,149 | -1.5% |
| Amounts receivable within one year | 40/41 | €267,238 | €269,155 | +€1,917 | +0.7% |
| Trade receivables | 40 | €267,043 | €268,960 | +€1,917 | +0.7% |
| Other amounts receivable | 41 | €195 | €195 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,066 | - | -€6,066 | |
| Total equity and liabilities | 10/49 | €308,933 | €289,646 | -€19,287 | -6.2% |
| Equity | 10/15 | €213,627 | €206,830 | -€6,797 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,167 | €186,370 | -€6,797 | -3.5% |
| Amounts payable | 17/49 | €95,306 | €82,816 | -€12,490 | -13.1% |
| Amounts payable after more than one year | 17 | €61,819 | €53,157 | -€8,663 | -14.0% |
| Financial debts | 170/4 | €61,819 | €53,157 | -€8,663 | -14.0% |
| Amounts payable within one year | 42/48 | €7,744 | €18,344 | +€10,600 | +137% |
| Current portion of amounts payable after more than one year | 42 | €1,243 | €4,400 | +€3,156 | +254% |
| Financial debts | 43 | €4,263 | €11,263 | +€7,000 | +164% |
| Credit institutions | 430/8 | €4,263 | €11,263 | +€7,000 | +164% |
| Taxes, remuneration and social security | 45 | €2,238 | €2,681 | +€444 | +19.8% |
| Taxes | 450/3 | €900 | €900 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,338 | €1,781 | +€444 | +33.2% |
| Accrued charges and deferred income | 492/3 | €25,743 | €11,315 | -€14,428 | -56.0% |
| Turnover | 70 | €473,345 | €353,351 | -€119,994 | -25.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €423,032 | €277,107 | -€145,926 | -34.5% |
| Remuneration, social security and pensions | 62 | €18,090 | €31,139 | +€13,049 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €15,138 | +€10,638 | +236% |
| Other operating charges | 640/8 | €3,490 | €8,579 | +€5,089 | +146% |
| Gross operating margin | 9900 | €50,312 | €76,244 | +€25,932 | +51.5% |
| Operating profit (loss) | 9901 | €24,232 | €21,388 | -€2,843 | -11.7% |
| Financial charges | 65/66B | €2,429 | €2,401 | -€27 | -1.1% |
| Recurring financial charges | 65 | €2,429 | €2,401 | -€27 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €21,803 | €18,987 | -€2,816 | -12.9% |
| Income taxes | 67/77 | €10,869 | €25,785 | +€14,916 | +137% |
| Profit (loss) for the period | 9904 | €10,934 | -€6,797 | -€17,732 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,934 | -€6,797 | -€17,732 |
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 27 October 2026 via checked.be.