EVAS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€17,724
down €17,724 (-27.3%), from €64,881 to €47,156
mainly Net result for the year (-€39,499) and Accrued charges and deferred income (-€4,550)
- Receivables within one year -€11,333
down €11,333 (-29.5%), from €38,478 to €27,145
of which Trade receivables: -€8,848
- Tangible fixed assets -€5,075
down €5,075 (-37.2%), from €13,654 to €8,579
- Profit (loss) carried forward -€39,499
down €39,499 (-265.9%), from -€14,856 to -€54,354
- Trade debts +€6,100
up €6,100 (+36.2%), from €16,832 to €22,931
- Accrued charges and deferred income -€4,550
down €4,550 (-100.0%), from €4,550 to €0
- Tax, wage and social debts +€2,779
up €2,779 (+134.5%), from €2,067 to €4,846
of which Remuneration and social security: +€2,098
- Gross operating margin -€46,814
down €46,814, from €13,754 to -€33,060
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 | €117,504 | €83,189 | -€34,315 | -29.2% |
| Fixed assets | 21/28 | €13,654 | €8,579 | -€5,075 | -37.2% |
| Tangible fixed assets | 22/27 | €13,654 | €8,579 | -€5,075 | -37.2% |
| Furniture and vehicles | 24 | €13,654 | €8,579 | -€5,075 | -37.2% |
| Current assets | 29/58 | €103,850 | €74,610 | -€29,240 | -28.2% |
| Amounts receivable within one year | 40/41 | €38,478 | €27,145 | -€11,333 | -29.5% |
| Trade receivables | 40 | €35,993 | €27,145 | -€8,848 | -24.6% |
| Other amounts receivable | 41 | €2,486 | €0 | -€2,486 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,881 | €47,156 | -€17,724 | -27.3% |
| Deferred charges and accrued income | 490/1 | €491 | €309 | -€182 | -37.1% |
| Total equity and liabilities | 10/49 | €117,504 | €83,189 | -€34,315 | -29.2% |
| Equity | 10/15 | €68,144 | €28,646 | -€39,499 | -58.0% |
| Contributions | 10/11 | €83,000 | €83,000 | = | 0.0% |
| Capital | 10 | €83,000 | €83,000 | = | 0.0% |
| Issued capital | 100 | €83,000 | €83,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,856 | -€54,354 | -€39,499 | -265.9% |
| Amounts payable | 17/49 | €49,360 | €54,543 | +€5,183 | +10.5% |
| Amounts payable within one year | 42/48 | €44,810 | €54,543 | +€9,733 | +21.7% |
| Trade debts | 44 | €16,832 | €22,931 | +€6,100 | +36.2% |
| Suppliers | 440/4 | €16,832 | €22,931 | +€6,100 | +36.2% |
| Taxes, remuneration and social security | 45 | €2,067 | €4,846 | +€2,779 | +134.5% |
| Taxes | 450/3 | - | €682 | +€682 | |
| Remuneration and social security | 454/9 | €2,067 | €4,165 | +€2,098 | +101.5% |
| Other amounts payable | 47/48 | €25,912 | €26,765 | +€854 | +3.3% |
| Accrued charges and deferred income | 492/3 | €4,550 | €0 | -€4,550 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,269 | €5,075 | -€194 | -3.7% |
| Other operating charges | 640/8 | €657 | €759 | +€101 | +15.4% |
| Gross operating margin | 9900 | €13,754 | -€33,060 | -€46,814 | |
| Operating profit (loss) | 9901 | €7,828 | -€38,894 | -€46,722 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100.0% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100.0% |
| Financial charges | 65/66B | €285 | €605 | +€320 | +112.4% |
| Recurring financial charges | 65 | €285 | €605 | +€320 | +112.4% |
| Profit (loss) for the period before taxes | 9903 | €7,558 | -€39,499 | -€47,057 | |
| Profit (loss) for the period | 9904 | €7,558 | -€39,499 | -€47,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,558 | -€39,499 | -€47,057 |
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 29 September 2026 via checked.be.