EVASION: 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.
EVASION
Largest movements
- Cash +€52,213
up €52,213 (+25.9%), from €201,270 to €253,483
mainly Net result for the year (+€100,483) and Tax, wage and social debts (+€26,331)
- Tangible fixed assets -€14,535
down €14,535 (-8.5%), from €171,088 to €156,553
- Deferred charges and accrued income -€4,789
down €4,789 (-64.9%), from €7,381 to €2,592
- Reserves +€74,003
up €74,003 (+38.1%), from €194,093 to €268,096
- Other debts -€63,718
down €63,718 (-59.3%), from €107,523 to €43,805
- Tax, wage and social debts +€26,331
up €26,331 (+36.6%), from €71,871 to €98,202
of which Taxes: +€19,894
- Gross operating margin +€102,641
up €102,641 (+24.0%), from €426,970 to €529,611
- Staff costs +€44,760
up €44,760 (+14.1%), from €317,672 to €362,432
- Taxes +€19,104
up €19,104 (+77.6%), from €24,612 to €43,716
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 | €398,291 | €433,305 | +€35,014 | +8.8% |
| Fixed assets | 21/28 | €171,287 | €156,752 | -€14,535 | -8.5% |
| Tangible fixed assets | 22/27 | €171,088 | €156,553 | -€14,535 | -8.5% |
| Land and buildings | 22 | €124,360 | €118,040 | -€6,320 | -5.1% |
| Plant, machinery and equipment | 23 | €17,652 | €14,878 | -€2,774 | -15.7% |
| Furniture and vehicles | 24 | €29,076 | €23,636 | -€5,440 | -18.7% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €227,004 | €276,553 | +€49,549 | +21.8% |
| Stocks and contracts in progress | 3 | €17,905 | €20,478 | +€2,573 | +14.4% |
| Stocks | 30/36 | €17,905 | €20,478 | +€2,573 | +14.4% |
| Amounts receivable within one year | 40/41 | €448 | €0 | -€448 | -100.0% |
| Trade receivables | 40 | €20 | €0 | -€20 | -100.0% |
| Other amounts receivable | 41 | €428 | €0 | -€428 | -100.0% |
| Cash at bank and in hand | 54/58 | €201,270 | €253,483 | +€52,213 | +25.9% |
| Deferred charges and accrued income | 490/1 | €7,381 | €2,592 | -€4,789 | -64.9% |
| Total equity and liabilities | 10/49 | €398,291 | €433,305 | +€35,014 | +8.8% |
| Equity | 10/15 | €206,493 | €280,496 | +€74,003 | +35.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €194,093 | €268,096 | +€74,003 | +38.1% |
| Distributable reserves | 133 | €194,093 | €268,096 | +€74,003 | +38.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €191,798 | €152,808 | -€38,989 | -20.3% |
| Amounts payable within one year | 42/48 | €184,715 | €148,065 | -€36,650 | -19.8% |
| Trade debts | 44 | €5,321 | €6,057 | +€737 | +13.9% |
| Suppliers | 440/4 | €5,321 | €6,057 | +€737 | +13.9% |
| Taxes, remuneration and social security | 45 | €71,871 | €98,202 | +€26,331 | +36.6% |
| Taxes | 450/3 | €27,401 | €47,295 | +€19,894 | +72.6% |
| Remuneration and social security | 454/9 | €44,470 | €50,907 | +€6,437 | +14.5% |
| Other amounts payable | 47/48 | €107,523 | €43,805 | -€63,718 | -59.3% |
| Accrued charges and deferred income | 492/3 | €7,083 | €4,744 | -€2,339 | -33.0% |
| Remuneration, social security and pensions | 62 | €317,672 | €362,432 | +€44,760 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,646 | €16,301 | +€2,655 | +19.5% |
| Other operating charges | 640/8 | €2,647 | €2,513 | -€134 | -5.0% |
| Gross operating margin | 9900 | €426,970 | €529,611 | +€102,641 | +24.0% |
| Operating profit (loss) | 9901 | €93,005 | €148,365 | +€55,360 | +59.5% |
| Financial income | 75/76B | €177 | €624 | +€447 | +252.2% |
| Recurring financial income | 75 | €177 | €624 | +€447 | +252.2% |
| Financial charges | 65/66B | €7,316 | €4,791 | -€2,525 | -34.5% |
| Recurring financial charges | 65 | €7,316 | €4,791 | -€2,525 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €85,867 | €144,199 | +€58,332 | +67.9% |
| Income taxes | 67/77 | €24,612 | €43,716 | +€19,104 | +77.6% |
| Profit (loss) for the period | 9904 | €61,255 | €100,483 | +€39,228 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,255 | €100,483 | +€39,228 | +64.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.