Evara: 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.
What changed
Evara
NACE 86.995, Nutrition and dietetics services
fiscal year 2023 against 2025not consecutivefiled annual accounts (NBB)
Net result for the year
€32.7m
2023 · €39.1m-€6.4m
Equity
€750.4m
2023 · €680.8m+€69.6m
Cash
€16.9m
2023 · €17.2m-€312,223
Balance sheet total
€1.30bn
2023 · €1.19bn+€105.5m
Largest movements
Assets
- Tangible fixed assets +€58.6m
up €58.6m (+10.0%), from €586.5m to €645.1m
of which Land and buildings: +€76.4m
- Current investments +€39.4m
up €39.4m (+11.7%), from €337.3m to €376.7m
- Receivables within one year +€22.0m
up €22.0m (+12.5%), from €175.8m to €197.8m
of which Trade receivables: +€21.3m
- Receivables after one year -€16.8m
down €16.8m (-28.4%), from €59.2m to €42.4m
Equity and liabilities
- Reserves +€83.3m
up €83.3m (+39.0%), from €213.7m to €297.0m
- Debts after one year +€36.6m
up €36.6m (+14.2%), from €258.4m to €294.9m
of which Other amounts payable: +€28.5m
Income statement
- Staff costs +€52.3m
up €52.3m (+10.0%), from €522.4m to €574.7m
- Turnover +€32.9m
up €32.9m (+8.0%), from €410.2m to €443.2m
- Other operating income +€28.6m
up €28.6m (+22.0%), from €130.0m to €158.6m
- Other operating charges +€23.3m
up €23.3m (+38.6%), from €60.3m to €83.5m
- Financial charges +€12.0m
up €12.0m, from -€3.0m to €9.1m
of which Financial charges: +€11.4m
From the 2023 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.
Result 2023
€39.1m
Turnover
+€32.9m
Other operating income
+€28.6m
Goods and materials
+€1.2m
Services and other goods
-€911,500
Staff costs
-€52.3m
Depreciation
-€4.4m
Write-downs
+€416,821
Other operating charges
-€23.3m
Other operating items
+€11.4m
Financial income
+€12.0m
Financial charges
-€12.0m
Other financial items
-€44,188
Result 2025
€32.7m
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,193,082,181 | €1,298,598,704 | +€105.5m | +8.8% |
| Formation expenses | 20 | €755,972 | €851,636 | +€95,664 | +12.7% |
| Fixed assets | 21/28 | €592,833,977 | €650,021,587 | +€57.2m | +9.6% |
| Intangible fixed assets | 21 | €5,943,593 | €4,520,414 | -€1.4m | -23.9% |
| Tangible fixed assets | 22/27 | €586,489,885 | €645,128,317 | +€58.6m | +10.0% |
| Land and buildings | 22 | €242,612,834 | €318,995,551 | +€76.4m | +31.5% |
| Plant, machinery and equipment | 23 | €18,218,811 | €18,720,370 | +€501,559 | +2.8% |
| Furniture and vehicles | 24 | €24,081,472 | €27,561,309 | +€3.5m | +14.5% |
| Leasing and similar rights | 25 | €221,412,423 | €201,510,546 | -€19.9m | -9.0% |
| Other tangible fixed assets | 26 | €31,785,160 | €31,166,496 | -€618,664 | -1.9% |
| Assets under construction and advance payments | 27 | €48,379,185 | €47,174,045 | -€1.2m | -2.5% |
| Financial fixed assets | 28 | €400,498 | €372,856 | -€27,642 | -6.9% |
| Affiliated companies | 280/1 | €3,293 | €10,793 | +€7,500 | +227.8% |
| Participating interests | 280 | €3,293 | €10,793 | +€7,500 | +227.8% |
| Companies linked by participating interests | 282/3 | €167,500 | €129,500 | -€38,000 | -22.7% |
| Participating interests | 282 | €167,500 | €129,500 | -€38,000 | -22.7% |
| Other financial fixed assets | 284/8 | €229,706 | €232,564 | +€2,858 | +1.2% |
| Amounts receivable and cash guarantees | 285/8 | €229,706 | €232,564 | +€2,858 | +1.2% |
| Current assets | 29/58 | €599,492,231 | €647,725,481 | +€48.2m | +8.0% |
| Amounts receivable after more than one year | 29 | €59,161,960 | €42,379,592 | -€16.8m | -28.4% |
| Other amounts receivable | 291 | €59,161,960 | €42,379,592 | -€16.8m | -28.4% |
| Stocks and contracts in progress | 3 | €2,985,494 | €2,878,844 | -€106,650 | -3.6% |
| Stocks | 30/36 | €2,985,494 | €2,878,844 | -€106,650 | -3.6% |
| Raw materials and consumables | 30/31 | €2,985,494 | €2,878,844 | -€106,650 | -3.6% |
| Amounts receivable within one year | 40/41 | €175,795,515 | €197,785,850 | +€22.0m | +12.5% |
| Trade receivables | 40 | €120,678,361 | €141,941,079 | +€21.3m | +17.6% |
| Other amounts receivable | 41 | €55,117,154 | €55,844,771 | +€727,617 | +1.3% |
| Current investments | 50/53 | €337,311,652 | €376,716,144 | +€39.4m | +11.7% |
| Cash at bank and in hand | 54/58 | €17,193,104 | €16,880,881 | -€312,223 | -1.8% |
| Deferred charges and accrued income | 490/1 | €7,044,506 | €11,084,170 | +€4.0m | +57.3% |
| Total equity and liabilities | 10/49 | €1,193,082,181 | €1,298,598,704 | +€105.5m | +8.8% |
| Equity | 10/15 | €680,817,190 | €750,376,596 | +€69.6m | +10.2% |
| Contributions | 10/11 | €44,618,004 | €45,065,660 | +€447,656 | +1.0% |
| Capital | 10 | €44,618,004 | €45,065,660 | +€447,656 | +1.0% |
| Reserves | 13 | €213,693,403 | €296,965,682 | +€83.3m | +39.0% |
| Profit (loss) carried forward | 14 | €231,961,981 | €224,036,258 | -€7.9m | -3.4% |
| Investment grants | 15 | €190,543,802 | €184,308,996 | -€6.2m | -3.3% |
| Provisions and deferred taxes | 16 | €10,626,761 | €8,099,858 | -€2.5m | -23.8% |
| Provisions for liabilities and charges | 160/5 | €10,626,761 | €8,099,858 | -€2.5m | -23.8% |
| Pensions and similar obligations | 160 | €316,701 | €245,271 | -€71,430 | -22.6% |
| Major repairs and maintenance | 162 | €2,036,154 | €1,368,957 | -€667,197 | -32.8% |
| Other liabilities and charges | 164/5 | €8,273,906 | €6,485,631 | -€1.8m | -21.6% |
| Amounts payable | 17/49 | €501,638,230 | €540,122,250 | +€38.5m | +7.7% |
| Amounts payable after more than one year | 17 | €258,359,761 | €294,939,504 | +€36.6m | +14.2% |
| Financial debts | 170/4 | €208,864,397 | €216,986,848 | +€8.1m | +3.9% |
| Leasing and similar obligations | 172 | €52,637,445 | €50,902,526 | -€1.7m | -3.3% |
| Credit institutions | 173 | €152,930,290 | €162,731,000 | +€9.8m | +6.4% |
| Other loans | 174 | €3,296,663 | €3,353,322 | +€56,659 | +1.7% |
| Other amounts payable | 178/9 | €49,495,364 | €77,952,656 | +€28.5m | +57.5% |
| Amounts payable within one year | 42/48 | €216,786,995 | €212,175,353 | -€4.6m | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €17,178,286 | €18,608,719 | +€1.4m | +8.3% |
| Financial debts | 43 | €0 | €130,175 | +€130,175 | |
| Credit institutions | 430/8 | €0 | €1,473 | +€1,473 | |
| Other loans | 439 | - | €128,701 | +€128,701 | |
| Trade debts | 44 | €73,342,930 | €68,371,869 | -€5.0m | -6.8% |
| Suppliers | 440/4 | €73,332,104 | €68,371,869 | -€5.0m | -6.8% |
| Bills of exchange payable | 441 | €10,825 | - | -€10,825 | |
| Advances received on contracts in progress | 46 | €1,432,865 | €2,266,915 | +€834,050 | +58.2% |
| Taxes, remuneration and social security | 45 | €101,512,251 | €103,881,379 | +€2.4m | +2.3% |
| Taxes | 450/3 | €18,634,262 | €19,484,912 | +€850,650 | +4.6% |
| Remuneration and social security | 454/9 | €82,877,989 | €84,396,467 | +€1.5m | +1.8% |
| Accrued charges and deferred income | 492/3 | €26,491,473 | €33,007,392 | +€6.5m | +24.6% |
| Operating income | 70/76A | €799,013,628 | €868,376,425 | +€69.4m | +8.7% |
| Turnover | 70 | €410,223,954 | €443,168,637 | +€32.9m | +8.0% |
| Own construction capitalised | 72 | - | €35,831 | +€35,831 | |
| Other operating income | 74 | €129,981,141 | €158,597,033 | +€28.6m | +22.0% |
| Non-recurring operating income | 76A | €20,840,994 | €8,200,229 | -€12.6m | -60.7% |
| Operating charges | 60/66A | €775,429,713 | €851,115,791 | +€75.7m | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €39,333,814 | €38,135,988 | -€1.2m | -3.0% |
| Change in stocks: decrease (increase) | 609 | €69,953 | €114,709 | +€44,756 | +64.0% |
| Services and other goods | 61 | €106,705,788 | €107,617,288 | +€911,500 | +0.9% |
| Remuneration, social security and pensions | 62 | €522,381,569 | €574,707,144 | +€52.3m | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,021,783 | €41,454,522 | +€4.4m | +12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €279,425 | -€137,396 | -€416,821 | |
| Other operating charges | 640/8 | €60,265,331 | €83,525,913 | +€23.3m | +38.6% |
| Non-recurring operating charges | 66A | €9,181,287 | €6,696,490 | -€2.5m | -27.1% |
| Operating profit (loss) | 9901 | €23,583,914 | €17,260,634 | -€6.3m | -26.8% |
| Recurring financial income | 75 | €12,540,104 | €24,500,758 | +€12.0m | +95.4% |
| Income from financial fixed assets | 750 | €18,496 | €133 | -€18,363 | -99.3% |
| Income from current assets | 751 | €119,212 | €44,172 | -€75,040 | -62.9% |
| Other financial income | 752/9 | €12,402,396 | €24,456,453 | +€12.1m | +97.2% |
| Non-recurring financial income | 76B | €46,130 | €1,942 | -€44,188 | -95.8% |
| Financial charges | 65/66B | -€2,962,824 | €9,061,456 | +€12.0m | |
| Recurring financial charges | 65 | -€3,064,120 | €8,286,112 | +€11.4m | |
| Debt charges | 650 | €7,416,438 | €6,160,027 | -€1.3m | -16.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€11,608,790 | €330,419 | +€11.9m | |
| Other financial charges | 652/9 | €1,128,232 | €1,795,666 | +€667,434 | +59.2% |
| Non-recurring financial charges | 66B | €101,297 | €775,344 | +€674,047 | +665.4% |
| Profit (loss) for the period before taxes | 9903 | €39,132,972 | €32,701,878 | -€6.4m | -16.4% |
| Profit (loss) for the period | 9904 | €39,132,972 | €32,701,878 | -€6.4m | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,132,972 | €32,701,878 | -€6.4m | -16.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.