EVASTE: what changed
EVASTE
Largest movements
- Receivables within one year +€32,340
up €32,340 (+280%), from €11,550 to €43,890
of which Trade receivables: +€32,346
- Cash +€19,674
up €19,674 (+103%), from €19,158 to €38,831
mainly Net result for the year (+€51,899) and Tax, wage and social debts (+€7,552)
- Tangible fixed assets -€4,308
down €4,308 (-58.1%), from €7,409 to €3,101
- Deferred charges and accrued income +€1,554
up €1,554 (+67.7%), from €2,294 to €3,848
- Profit (loss) carried forward +€51,899
up €51,899 (+88.1%), from -€58,934 to -€7,035
- Provisions -€8,000
down €8,000 (-100%), from €8,000 to €0
- Tax, wage and social debts +€7,552
up €7,552 (+167%), from €4,532 to €12,085
of which Taxes: +€7,552
- Current portion of long-term debt -€1,899
down €1,899 (-100%), from €1,899 to €0
- Gross operating margin +€56,559
up €56,559 (+398%), from €14,228 to €70,787
- Taxes +€7,335
up €7,335 (+77.2%), from €9,499 to €16,834
- Provisions +€4,500
up €4,500 (+36.0%), from -€12,500 to -€8,000
- Financial charges +€1,177
up €1,177 (+241%), from €489 to €1,667
- Depreciation -€1,115
down €1,115 (-20.6%), from €5,423 to €4,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,299 | €122,559 | +€49,259 | +67.2% |
| Fixed assets | 21/28 | €40,298 | €35,990 | -€4,308 | -10.7% |
| Tangible fixed assets | 22/27 | €7,409 | €3,101 | -€4,308 | -58.1% |
| Furniture and vehicles | 24 | €7,409 | €3,101 | -€4,308 | -58.1% |
| Financial fixed assets | 28 | €32,889 | €32,889 | = | 0.0% |
| Current assets | 29/58 | €33,001 | €86,569 | +€53,568 | +162% |
| Amounts receivable within one year | 40/41 | €11,550 | €43,890 | +€32,340 | +280% |
| Trade receivables | 40 | €11,544 | €43,890 | +€32,346 | +280% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100% |
| Cash at bank and in hand | 54/58 | €19,158 | €38,831 | +€19,674 | +103% |
| Deferred charges and accrued income | 490/1 | €2,294 | €3,848 | +€1,554 | +67.7% |
| Total equity and liabilities | 10/49 | €73,299 | €122,559 | +€49,259 | +67.2% |
| Equity | 10/15 | €53,225 | €105,124 | +€51,899 | +97.5% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €42,749 | €42,749 | = | 0.0% |
| Distributable reserves | 133 | €42,749 | €42,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,934 | -€7,035 | +€51,899 | +88.1% |
| Provisions and deferred taxes | 16 | €8,000 | €0 | -€8,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €8,000 | €0 | -€8,000 | -100% |
| Pensions and similar obligations | 160 | €8,000 | €0 | -€8,000 | -100% |
| Amounts payable | 17/49 | €12,074 | €17,435 | +€5,361 | +44.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €12,074 | €17,435 | +€5,361 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €1,899 | €0 | -€1,899 | -100% |
| Trade debts | 44 | €3,373 | €3,566 | +€193 | +5.7% |
| Suppliers | 440/4 | €3,373 | €3,566 | +€193 | +5.7% |
| Taxes, remuneration and social security | 45 | €4,532 | €12,085 | +€7,552 | +167% |
| Taxes | 450/3 | €2,332 | €9,885 | +€7,552 | +324% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €2,270 | €1,784 | -€486 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,423 | €4,308 | -€1,115 | -20.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,500 | -€8,000 | +€4,500 | +36.0% |
| Other operating charges | 640/8 | €855 | €890 | +€35 | +4.1% |
| Non-recurring operating charges | 66A | - | €6,993 | +€6,993 | |
| Gross operating margin | 9900 | €14,228 | €70,787 | +€56,559 | +398% |
| Operating profit (loss) | 9901 | €20,450 | €66,596 | +€46,147 | +226% |
| Financial income | 75/76B | €3,902 | €3,802 | -€100 | -2.6% |
| Recurring financial income | 75 | €3,902 | €3,802 | -€100 | -2.6% |
| Financial charges | 65/66B | €489 | €1,667 | +€1,177 | +241% |
| Recurring financial charges | 65 | €489 | €1,667 | +€1,177 | +241% |
| Profit (loss) for the period before taxes | 9903 | €23,863 | €68,732 | +€44,870 | +188% |
| Income taxes | 67/77 | €9,499 | €16,834 | +€7,335 | +77.2% |
| Profit (loss) for the period | 9904 | €14,364 | €51,899 | +€37,535 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €14,364 | €51,899 | +€37,535 | +261% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.