EVC BUILDING: 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.
EVC BUILDING
Largest movements
- Tangible fixed assets -€5,705
down €5,705 (-28.6%), from €19,933 to €14,229
of which Furniture and vehicles: -€3,200
- Receivables within one year -€5,078
down €5,078 (-18.7%), from €27,163 to €22,085
of which Trade receivables: -€4,551
- Cash -€2,792
down €2,792 (-30.3%), from €9,209 to €6,417
mainly Other debts (-€26,341) and Tax, wage and social debts (-€2,802)
- Deferred charges and accrued income +€1,403
new in 2024: €1,403
- Other debts -€26,341
down €26,341 (-71.4%), from €36,902 to €10,561
- Trade debts +€18,079
up €18,079 (+290%), from €6,236 to €24,315
- Tax, wage and social debts -€2,802
down €2,802 (-100.0%), from €2,802 to €1
- Profit (loss) carried forward -€1,766
down €1,766 (-19.4%), from €9,085 to €7,318
- Accrued charges and deferred income +€659
up €659 (+235%), from €280 to €939
- Gross operating margin -€8,958
down €8,958 (-68.9%), from €13,004 to €4,046
- Taxes -€1,998
no longer reported in 2024 (was €1,998)
- Depreciation +€1,753
up €1,753 (+44.4%), from €3,952 to €5,705
- Financial charges +€149
up €149 (+424%), from €35 to €184
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 | €56,305 | €44,133 | -€12,171 | -21.6% |
| Fixed assets | 21/28 | €19,933 | €14,229 | -€5,705 | -28.6% |
| Tangible fixed assets | 22/27 | €19,933 | €14,229 | -€5,705 | -28.6% |
| Plant, machinery and equipment | 23 | €6,600 | €4,095 | -€2,505 | -37.9% |
| Furniture and vehicles | 24 | €13,333 | €10,133 | -€3,200 | -24.0% |
| Current assets | 29/58 | €36,371 | €29,905 | -€6,467 | -17.8% |
| Amounts receivable within one year | 40/41 | €27,163 | €22,085 | -€5,078 | -18.7% |
| Trade receivables | 40 | €23,013 | €18,461 | -€4,551 | -19.8% |
| Other amounts receivable | 41 | €4,150 | €3,623 | -€527 | -12.7% |
| Cash at bank and in hand | 54/58 | €9,209 | €6,417 | -€2,792 | -30.3% |
| Deferred charges and accrued income | 490/1 | - | €1,403 | +€1,403 | |
| Total equity and liabilities | 10/49 | €56,305 | €44,133 | -€12,171 | -21.6% |
| Equity | 10/15 | €10,085 | €8,318 | -€1,766 | -17.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,085 | €7,318 | -€1,766 | -19.4% |
| Amounts payable | 17/49 | €46,220 | €35,815 | -€10,405 | -22.5% |
| Amounts payable within one year | 42/48 | €45,940 | €34,876 | -€11,064 | -24.1% |
| Trade debts | 44 | €6,236 | €24,315 | +€18,079 | +290% |
| Suppliers | 440/4 | €6,236 | €24,315 | +€18,079 | +290% |
| Taxes, remuneration and social security | 45 | €2,802 | €1 | -€2,802 | -100.0% |
| Taxes | 450/3 | €2,802 | €1 | -€2,802 | -100.0% |
| Other amounts payable | 47/48 | €36,902 | €10,561 | -€26,341 | -71.4% |
| Accrued charges and deferred income | 492/3 | €280 | €939 | +€659 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,952 | €5,705 | +€1,753 | +44.4% |
| Gross operating margin | 9900 | €13,004 | €4,046 | -€8,958 | -68.9% |
| Operating profit (loss) | 9901 | €9,053 | -€1,659 | -€10,711 | |
| Financial income | 75/76B | €19 | €76 | +€57 | +298% |
| Recurring financial income | 75 | €19 | €76 | +€57 | +298% |
| Financial charges | 65/66B | €35 | €184 | +€149 | +424% |
| Recurring financial charges | 65 | €35 | €184 | +€149 | +424% |
| Profit (loss) for the period before taxes | 9903 | €9,037 | -€1,766 | -€10,803 | |
| Income taxes | 67/77 | €1,998 | - | -€1,998 | |
| Profit (loss) for the period | 9904 | €7,039 | -€1,766 | -€8,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,039 | -€1,766 | -€8,805 |
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 14 October 2026 via checked.be.