EVANSON: 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.
EVANSON
Largest movements
- Tangible fixed assets -€7,562
down €7,562 (-38.4%), from €19,700 to €12,138
- Receivables within one year +€5,954
up €5,954 (+9.7%), from €61,442 to €67,395
of which Other amounts receivable: +€4,953
- Profit (loss) carried forward +€6,449
up €6,449 (+36.3%), from €17,772 to €24,221
- Debts after one year -€6,329
down €6,329 (-59.1%), from €10,716 to €4,387
- Trade debts -€4,347
down €4,347 (-32.1%), from €13,555 to €9,208
- Tax, wage and social debts +€1,765
up €1,765 (+10.7%), from €16,524 to €18,289
- Current portion of long-term debt +€862
up €862 (+15.8%), from €5,467 to €6,329
- Gross operating margin -€13,888
down €13,888 (-47.7%), from €29,127 to €15,239
- Taxes -€2,895
down €2,895 (-55.6%), from €5,206 to €2,310
- Financial income +€1,023
up €1,023 (+56.9%), from €1,798 to €2,821
- Financial charges +€690
up €690 (+115.8%), from €596 to €1,286
- Other operating charges +€352
up €352 (+352.3%), from €100 to €452
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,730 | €80,122 | -€1,608 | -2.0% |
| Fixed assets | 21/28 | €19,700 | €12,138 | -€7,562 | -38.4% |
| Tangible fixed assets | 22/27 | €19,700 | €12,138 | -€7,562 | -38.4% |
| Furniture and vehicles | 24 | €19,700 | €12,138 | -€7,562 | -38.4% |
| Current assets | 29/58 | €62,030 | €67,984 | +€5,954 | +9.6% |
| Amounts receivable within one year | 40/41 | €61,442 | €67,395 | +€5,954 | +9.7% |
| Trade receivables | 40 | €24,641 | €25,641 | +€1,000 | +4.1% |
| Other amounts receivable | 41 | €36,801 | €41,754 | +€4,953 | +13.5% |
| Deferred charges and accrued income | 490/1 | €589 | €589 | = | 0.0% |
| Total equity and liabilities | 10/49 | €81,730 | €80,122 | -€1,608 | -2.0% |
| Equity | 10/15 | €30,772 | €37,221 | +€6,449 | +21.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,772 | €24,221 | +€6,449 | +36.3% |
| Amounts payable | 17/49 | €50,959 | €42,901 | -€8,057 | -15.8% |
| Amounts payable after more than one year | 17 | €10,716 | €4,387 | -€6,329 | -59.1% |
| Financial debts | 170/4 | €10,716 | €4,387 | -€6,329 | -59.1% |
| Amounts payable within one year | 42/48 | €40,242 | €38,514 | -€1,728 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €5,467 | €6,329 | +€862 | +15.8% |
| Financial debts | 43 | €1,258 | €1,250 | -€8 | -0.6% |
| Credit institutions | 430/8 | €1,258 | €1,250 | -€8 | -0.6% |
| Trade debts | 44 | €13,555 | €9,208 | -€4,347 | -32.1% |
| Suppliers | 440/4 | €13,555 | €9,208 | -€4,347 | -32.1% |
| Advances received on contracts in progress | 46 | €3,438 | €3,438 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,524 | €18,289 | +€1,765 | +10.7% |
| Taxes | 450/3 | €16,524 | €18,289 | +€1,765 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,562 | €7,562 | = | 0.0% |
| Other operating charges | 640/8 | €100 | €452 | +€352 | +352.3% |
| Gross operating margin | 9900 | €29,127 | €15,239 | -€13,888 | -47.7% |
| Operating profit (loss) | 9901 | €21,465 | €7,225 | -€14,240 | -66.3% |
| Financial income | 75/76B | €1,798 | €2,821 | +€1,023 | +56.9% |
| Recurring financial income | 75 | €1,798 | €2,821 | +€1,023 | +56.9% |
| Financial charges | 65/66B | €596 | €1,286 | +€690 | +115.8% |
| Recurring financial charges | 65 | €596 | €1,286 | +€690 | +115.8% |
| Profit (loss) for the period before taxes | 9903 | €22,667 | €8,759 | -€13,908 | -61.4% |
| Income taxes | 67/77 | €5,206 | €2,310 | -€2,895 | -55.6% |
| Profit (loss) for the period | 9904 | €17,461 | €6,449 | -€11,013 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,461 | €6,449 | -€11,013 | -63.1% |
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 29 September 2026 via checked.be.