EVASIONS: 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.
EVASIONS
Largest movements
- Cash -€12,843
down €12,843 (-89.4%), from €14,361 to €1,519
mainly Contributions, distributions and other (-€22,443) and Current portion of long-term debt (-€20,798)
- Receivables within one year -€12,389
down €12,389 (-76.1%), from €16,279 to €3,890
of which Other amounts receivable: -€8,015
- Deferred charges and accrued income +€5,256
up €5,256 (+28.9%), from €18,163 to €23,418
- Stocks and contracts -€4,441
down €4,441 (-5.3%), from €83,446 to €79,005
- Tangible fixed assets -€4,373
down €4,373 (-19.3%), from €22,623 to €18,250
of which Plant, machinery and equipment: -€3,844
- Current portion of long-term debt -€20,798
down €20,798 (-73.2%), from €28,407 to €7,608
- Profit (loss) carried forward +€18,298
up €18,298, from -€16,275 to €2,022
- Trade debts -€14,321
down €14,321 (-47.2%), from €30,342 to €16,021
- Other debts -€10,779
down €10,779 (-40.8%), from €26,436 to €15,657
- Debts after one year -€3,537
down €3,537 (-40.0%), from €8,853 to €5,316
- Turnover +€796,979
new in 2024: €796,979
- Purchases and services +€596,522
new in 2024: €596,522
- Gross operating margin +€51,869
up €51,869 (+33.6%), from €154,573 to €206,442
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,804 | €149,215 | -€28,589 | -16.1% |
| Fixed assets | 21/28 | €45,555 | €41,382 | -€4,173 | -9.2% |
| Tangible fixed assets | 22/27 | €22,623 | €18,250 | -€4,373 | -19.3% |
| Plant, machinery and equipment | 23 | €21,598 | €17,754 | -€3,844 | -17.8% |
| Furniture and vehicles | 24 | €1,025 | €496 | -€529 | -51.6% |
| Financial fixed assets | 28 | €22,932 | €23,132 | +€200 | +0.9% |
| Current assets | 29/58 | €132,249 | €107,832 | -€24,416 | -18.5% |
| Stocks and contracts in progress | 3 | €83,446 | €79,005 | -€4,441 | -5.3% |
| Stocks | 30/36 | €83,446 | €79,005 | -€4,441 | -5.3% |
| Amounts receivable within one year | 40/41 | €16,279 | €3,890 | -€12,389 | -76.1% |
| Trade receivables | 40 | €6,569 | €2,195 | -€4,374 | -66.6% |
| Other amounts receivable | 41 | €9,711 | €1,696 | -€8,015 | -82.5% |
| Cash at bank and in hand | 54/58 | €14,361 | €1,519 | -€12,843 | -89.4% |
| Deferred charges and accrued income | 490/1 | €18,163 | €23,418 | +€5,256 | +28.9% |
| Total equity and liabilities | 10/49 | €177,804 | €149,215 | -€28,589 | -16.1% |
| Equity | 10/15 | €35,560 | €53,858 | +€18,298 | +51.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,244 | €33,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €31,384 | €31,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,275 | €2,022 | +€18,298 | |
| Amounts payable | 17/49 | €142,243 | €95,357 | -€46,886 | -33.0% |
| Amounts payable after more than one year | 17 | €8,853 | €5,316 | -€3,537 | -40.0% |
| Financial debts | 170/4 | €8,853 | €5,316 | -€3,537 | -40.0% |
| Amounts payable within one year | 42/48 | €133,237 | €89,806 | -€43,431 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €28,407 | €7,608 | -€20,798 | -73.2% |
| Trade debts | 44 | €30,342 | €16,021 | -€14,321 | -47.2% |
| Suppliers | 440/4 | €30,342 | €16,021 | -€14,321 | -47.2% |
| Taxes, remuneration and social security | 45 | €48,052 | €50,520 | +€2,467 | +5.1% |
| Taxes | 450/3 | €28,616 | €30,489 | +€1,872 | +6.5% |
| Remuneration and social security | 454/9 | €19,436 | €20,031 | +€595 | +3.1% |
| Other amounts payable | 47/48 | €26,436 | €15,657 | -€10,779 | -40.8% |
| Accrued charges and deferred income | 492/3 | €153 | €235 | +€82 | +53.3% |
| Turnover | 70 | - | €796,979 | +€796,979 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €596,522 | +€596,522 | |
| Remuneration, social security and pensions | 62 | €131,999 | €133,946 | +€1,946 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,469 | €4,373 | -€3,096 | -41.5% |
| Other operating charges | 640/8 | €3,225 | €3,203 | -€23 | -0.7% |
| Non-recurring operating charges | 66A | €5,829 | €316 | -€5,513 | -94.6% |
| Gross operating margin | 9900 | €154,573 | €206,442 | +€51,869 | +33.6% |
| Operating profit (loss) | 9901 | €6,050 | €64,605 | +€58,555 | +968% |
| Financial income | 75/76B | €202 | €215 | +€13 | +6.7% |
| Recurring financial income | 75 | €202 | €215 | +€13 | +6.7% |
| Financial charges | 65/66B | €9,254 | €7,987 | -€1,267 | -13.7% |
| Recurring financial charges | 65 | €9,254 | €7,987 | -€1,267 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,002 | €56,833 | +€59,835 | |
| Income taxes | 67/77 | €13,273 | €16,093 | +€2,819 | +21.2% |
| Profit (loss) for the period | 9904 | -€16,275 | €40,740 | +€57,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,275 | €40,740 | +€57,016 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.