EVATO: 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.
EVATO
Largest movements
- Receivables within one year +€133,600
up €133,600 (+48.7%), from €274,534 to €408,133
of which Trade receivables: +€118,446
- Deferred charges and accrued income +€29,153
up €29,153 (+213.6%), from €13,649 to €42,802
- Cash -€26,467
down €26,467 (-19.6%), from €135,198 to €108,732
mainly Receivables within one year (-€133,600) and Deferred charges and accrued income (-€29,153)
- Tangible fixed assets -€15,746
down €15,746 (-40.0%), from €39,397 to €23,650
- Intangible fixed assets -€9,670
down €9,670 (-36.3%), from €26,651 to €16,981
- Short-term financial debts +€75,000
new in 2025: €75,000
- Tax, wage and social debts +€28,988
up €28,988 (+21.5%), from €134,956 to €163,944
of which Remuneration and social security: +€26,042
- Debts after one year -€16,657
down €16,657 (-49.0%), from €34,023 to €17,366
- Trade debts +€16,570
up €16,570 (+24.5%), from €67,611 to €84,182
- Current portion of long-term debt +€9,194
up €9,194 (+12.6%), from €73,047 to €82,240
- Gross operating margin +€102,956
up €102,956 (+12.7%), from €812,633 to €915,590
- Staff costs +€45,618
up €45,618 (+5.8%), from €784,543 to €830,160
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 | €489,429 | €600,298 | +€110,870 | +22.7% |
| Fixed assets | 21/28 | €66,047 | €40,631 | -€25,416 | -38.5% |
| Intangible fixed assets | 21 | €26,651 | €16,981 | -€9,670 | -36.3% |
| Tangible fixed assets | 22/27 | €39,397 | €23,650 | -€15,746 | -40.0% |
| Plant, machinery and equipment | 23 | €7,993 | €1,357 | -€6,636 | -83.0% |
| Furniture and vehicles | 24 | €13,434 | €11,459 | -€1,974 | -14.7% |
| Other tangible fixed assets | 26 | €17,970 | €10,834 | -€7,136 | -39.7% |
| Current assets | 29/58 | €423,381 | €559,668 | +€136,286 | +32.2% |
| Amounts receivable within one year | 40/41 | €274,534 | €408,133 | +€133,600 | +48.7% |
| Trade receivables | 40 | €220,454 | €338,900 | +€118,446 | +53.7% |
| Other amounts receivable | 41 | €54,080 | €69,233 | +€15,153 | +28.0% |
| Cash at bank and in hand | 54/58 | €135,198 | €108,732 | -€26,467 | -19.6% |
| Deferred charges and accrued income | 490/1 | €13,649 | €42,802 | +€29,153 | +213.6% |
| Total equity and liabilities | 10/49 | €489,429 | €600,298 | +€110,870 | +22.7% |
| Equity | 10/15 | €178,454 | €175,768 | -€2,686 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,854 | €157,168 | -€2,686 | -1.7% |
| Distributable reserves | 133 | €159,854 | €157,168 | -€2,686 | -1.7% |
| Amounts payable | 17/49 | €310,975 | €424,531 | +€113,555 | +36.5% |
| Amounts payable after more than one year | 17 | €34,023 | €17,366 | -€16,657 | -49.0% |
| Financial debts | 170/4 | €34,023 | €17,366 | -€16,657 | -49.0% |
| Amounts payable within one year | 42/48 | €275,614 | €405,472 | +€129,858 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €73,047 | €82,240 | +€9,194 | +12.6% |
| Financial debts | 43 | - | €75,000 | +€75,000 | |
| Credit institutions | 430/8 | - | €75,000 | +€75,000 | |
| Trade debts | 44 | €67,611 | €84,182 | +€16,570 | +24.5% |
| Suppliers | 440/4 | €67,611 | €84,182 | +€16,570 | +24.5% |
| Taxes, remuneration and social security | 45 | €134,956 | €163,944 | +€28,988 | +21.5% |
| Taxes | 450/3 | €19,402 | €22,348 | +€2,946 | +15.2% |
| Remuneration and social security | 454/9 | €115,553 | €141,595 | +€26,042 | +22.5% |
| Other amounts payable | 47/48 | - | €107 | +€107 | |
| Accrued charges and deferred income | 492/3 | €1,338 | €1,692 | +€354 | +26.5% |
| Non-recurring operating income | 76A | €1,931 | - | -€1,931 | |
| Remuneration, social security and pensions | 62 | €784,543 | €830,160 | +€45,618 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,833 | €32,156 | -€677 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,854 | +€1,854 | |
| Other operating charges | 640/8 | €1,967 | €4,974 | +€3,007 | +152.9% |
| Non-recurring operating charges | 66A | €158 | €1,115 | +€957 | +607.5% |
| Gross operating margin | 9900 | €812,633 | €915,590 | +€102,956 | +12.7% |
| Operating profit (loss) | 9901 | -€6,867 | €45,330 | +€52,197 | |
| Financial income | 75/76B | €6,347 | €103 | -€6,245 | -98.4% |
| Recurring financial income | 75 | €6,347 | €103 | -€6,245 | -98.4% |
| Financial charges | 65/66B | €41,274 | €41,304 | +€31 | +0.1% |
| Recurring financial charges | 65 | €41,274 | €41,304 | +€31 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,794 | €4,128 | +€45,921 | |
| Income taxes | 67/77 | €980 | €6,813 | +€5,833 | +595.2% |
| Profit (loss) for the period | 9904 | -€42,774 | -€2,686 | +€40,088 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,774 | -€2,686 | +€40,088 | +93.7% |
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 30 September 2026 via checked.be.