EVAS: 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.
EVAS
Largest movements
- Cash -€42,510
down €42,510 (-64.0%), from €66,379 to €23,870
mainly Other debts (-€94,182) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets -€24,471
down €24,471 (-33.7%), from €72,516 to €48,046
of which Furniture and vehicles: -€22,357
- Receivables within one year -€13,451
down €13,451 (-20.5%), from €65,649 to €52,198
of which Other amounts receivable: -€46,351
- Other debts -€94,182
down €94,182 (-69.0%), from €136,552 to €42,370
- Reserves +€37,949
new in 2025: €37,949
- Debts after one year -€21,482
down €21,482 (-56.4%), from €38,082 to €16,600
- Trade debts -€2,262
down €2,262 (-78.2%), from €2,893 to €631
- Gross operating margin +€83,341
up €83,341 (+180.9%), from €46,075 to €129,416
- Depreciation +€15,396
up €15,396 (+152.1%), from €10,120 to €25,516
- Taxes +€12,290
up €12,290 (+111.7%), from €11,006 to €23,296
- Financial income -€2,201
down €2,201 (-98.5%), from €2,234 to €33
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 | €206,387 | €125,992 | -€80,396 | -39.0% |
| Fixed assets | 21/28 | €72,516 | €48,046 | -€24,471 | -33.7% |
| Tangible fixed assets | 22/27 | €72,516 | €48,046 | -€24,471 | -33.7% |
| Plant, machinery and equipment | 23 | €2,114 | €1,877 | -€237 | -11.2% |
| Furniture and vehicles | 24 | €61,987 | €39,630 | -€22,357 | -36.1% |
| Other tangible fixed assets | 26 | €8,415 | €6,539 | -€1,876 | -22.3% |
| Current assets | 29/58 | €133,871 | €77,946 | -€55,925 | -41.8% |
| Amounts receivable within one year | 40/41 | €65,649 | €52,198 | -€13,451 | -20.5% |
| Trade receivables | 40 | €12,100 | €45,000 | +€32,900 | +271.9% |
| Other amounts receivable | 41 | €53,549 | €7,198 | -€46,351 | -86.6% |
| Cash at bank and in hand | 54/58 | €66,379 | €23,870 | -€42,510 | -64.0% |
| Deferred charges and accrued income | 490/1 | €1,843 | €1,878 | +€35 | +1.9% |
| Total equity and liabilities | 10/49 | €206,387 | €125,992 | -€80,396 | -39.0% |
| Equity | 10/15 | €2,000 | €39,949 | +€37,949 | +1897.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €37,949 | +€37,949 | |
| Distributable reserves | 133 | - | €37,949 | +€37,949 | |
| Amounts payable | 17/49 | €204,387 | €86,042 | -€118,345 | -57.9% |
| Amounts payable after more than one year | 17 | €38,082 | €16,600 | -€21,482 | -56.4% |
| Financial debts | 170/4 | €38,082 | €16,600 | -€21,482 | -56.4% |
| Amounts payable within one year | 42/48 | €165,483 | €68,595 | -€96,889 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €20,762 | €21,482 | +€721 | +3.5% |
| Trade debts | 44 | €2,893 | €631 | -€2,262 | -78.2% |
| Suppliers | 440/4 | €2,893 | €631 | -€2,262 | -78.2% |
| Taxes, remuneration and social security | 45 | €5,276 | €4,112 | -€1,165 | -22.1% |
| Taxes | 450/3 | €5,276 | €4,112 | -€1,165 | -22.1% |
| Other amounts payable | 47/48 | €136,552 | €42,370 | -€94,182 | -69.0% |
| Accrued charges and deferred income | 492/3 | €822 | €848 | +€26 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,120 | €25,516 | +€15,396 | +152.1% |
| Other operating charges | 640/8 | €421 | €869 | +€449 | +106.6% |
| Gross operating margin | 9900 | €46,075 | €129,416 | +€83,341 | +180.9% |
| Operating profit (loss) | 9901 | €35,534 | €103,031 | +€67,497 | +190.0% |
| Financial income | 75/76B | €2,234 | €33 | -€2,201 | -98.5% |
| Recurring financial income | 75 | €2,234 | €33 | -€2,201 | -98.5% |
| Financial charges | 65/66B | €752 | €1,819 | +€1,067 | +141.8% |
| Recurring financial charges | 65 | €752 | €1,819 | +€1,067 | +141.8% |
| Profit (loss) for the period before taxes | 9903 | €37,016 | €101,245 | +€64,229 | +173.5% |
| Income taxes | 67/77 | €11,006 | €23,296 | +€12,290 | +111.7% |
| Profit (loss) for the period | 9904 | €26,010 | €77,949 | +€51,939 | +199.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,010 | €77,949 | +€51,939 | +199.7% |
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 12 October 2026 via checked.be.