EVAS: 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.
EVAS
Largest movements
- Tangible fixed assets -€10,437
down €10,437 (-37.7%), from €27,652 to €17,215
of which Furniture and vehicles: -€9,671
- Receivables within one year +€6,502
up €6,502 (+103.6%), from €6,279 to €12,781
of which Trade receivables: +€8,264
- Short-term financial debts +€4,106
up €4,106 (+4147.1%), from €99 to €4,205
- Tax, wage and social debts -€3,877
down €3,877 (-36.1%), from €10,747 to €6,870
of which Remuneration and social security: -€3,611
- Other debts -€1,779
down €1,779 (-1.9%), from €92,245 to €90,466
- Profit (loss) carried forward -€1,303
down €1,303 (-1.6%), from -€81,859 to -€83,161
- Trade debts -€1,275
down €1,275 (-27.1%), from €4,708 to €3,434
- Gross operating margin +€24,759
up €24,759, from -€13,155 to €11,604
- Depreciation -€599
down €599 (-5.1%), from €11,631 to €11,032
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 | €40,882 | €36,754 | -€4,127 | -10.1% |
| Fixed assets | 21/28 | €27,652 | €17,215 | -€10,437 | -37.7% |
| Tangible fixed assets | 22/27 | €27,652 | €17,215 | -€10,437 | -37.7% |
| Plant, machinery and equipment | 23 | €1,157 | €711 | -€446 | -38.6% |
| Furniture and vehicles | 24 | €25,615 | €15,944 | -€9,671 | -37.8% |
| Other tangible fixed assets | 26 | €879 | €559 | -€320 | -36.4% |
| Current assets | 29/58 | €13,230 | €19,540 | +€6,310 | +47.7% |
| Stocks and contracts in progress | 3 | €4,426 | €4,178 | -€248 | -5.6% |
| Stocks | 30/36 | €4,426 | €4,178 | -€248 | -5.6% |
| Amounts receivable within one year | 40/41 | €6,279 | €12,781 | +€6,502 | +103.6% |
| Trade receivables | 40 | €3,436 | €11,700 | +€8,264 | +240.5% |
| Other amounts receivable | 41 | €2,843 | €1,081 | -€1,762 | -62.0% |
| Deferred charges and accrued income | 490/1 | €2,524 | €2,580 | +€56 | +2.2% |
| Total equity and liabilities | 10/49 | €40,882 | €36,754 | -€4,127 | -10.1% |
| Equity | 10/15 | -€66,918 | -€68,221 | -€1,303 | -1.9% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €6,886 | €6,886 | = | 0.0% |
| Distributable reserves | 133 | €6,886 | €6,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,859 | -€83,161 | -€1,303 | -1.6% |
| Amounts payable | 17/49 | €107,800 | €104,975 | -€2,825 | -2.6% |
| Amounts payable within one year | 42/48 | €107,800 | €104,975 | -€2,825 | -2.6% |
| Financial debts | 43 | €99 | €4,205 | +€4,106 | +4147.1% |
| Credit institutions | 430/8 | €99 | €4,205 | +€4,106 | +4147.1% |
| Trade debts | 44 | €4,708 | €3,434 | -€1,275 | -27.1% |
| Suppliers | 440/4 | €4,708 | €3,434 | -€1,275 | -27.1% |
| Taxes, remuneration and social security | 45 | €10,747 | €6,870 | -€3,877 | -36.1% |
| Taxes | 450/3 | €409 | €143 | -€267 | -65.1% |
| Remuneration and social security | 454/9 | €10,338 | €6,727 | -€3,611 | -34.9% |
| Other amounts payable | 47/48 | €92,245 | €90,466 | -€1,779 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,631 | €11,032 | -€599 | -5.1% |
| Other operating charges | 640/8 | €1,077 | €1,125 | +€48 | +4.5% |
| Gross operating margin | 9900 | -€13,155 | €11,604 | +€24,759 | |
| Operating profit (loss) | 9901 | -€25,863 | -€554 | +€25,310 | +97.9% |
| Financial charges | 65/66B | €511 | €606 | +€96 | +18.7% |
| Recurring financial charges | 65 | €511 | €606 | +€96 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,374 | -€1,160 | +€25,214 | +95.6% |
| Income taxes | 67/77 | €147 | €143 | -€4 | -3.0% |
| Profit (loss) for the period | 9904 | -€26,521 | -€1,303 | +€25,219 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,521 | -€1,303 | +€25,219 | +95.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.