EVE ET DERYA: 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.
EVE ET DERYA
Largest movements
- Receivables within one year +€28,104
up €28,104 (+25.4%), from €110,478 to €138,582
of which Other amounts receivable: +€29,195
- Tangible fixed assets -€13,010
down €13,010 (-44.6%), from €29,172 to €16,162
of which Furniture and vehicles: -€6,827
- Cash +€5,876
up €5,876 (+51.8%), from €11,349 to €17,225
mainly Net result for the year (+€24,360) and Depreciation (+€10,683)
- Profit (loss) carried forward +€24,360
up €24,360 (+28.6%), from €85,254 to €109,614
- Tax, wage and social debts +€4,561
up €4,561 (+34.7%), from €13,128 to €17,689
of which Taxes: +€5,681
- Trade debts -€4,213
down €4,213 (-14.3%), from €29,439 to €25,226
- Accrued charges and deferred income -€4,070
down €4,070 (-67.6%), from €6,018 to €1,948
- Staff costs -€13,847
down €13,847 (-76.2%), from €18,167 to €4,320
- Turnover +€11,235
up €11,235 (+4.2%), from €264,886 to €276,121
- Gross operating margin +€8,768
up €8,768 (+16.0%), from €54,903 to €63,671
- Taxes +€7,617
up €7,617 (+135%), from €5,630 to €13,247
- Financial charges +€6,300
up €6,300 (+546%), from €1,153 to €7,453
of which Non-recurring financial charges: +€6,579
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.
Derived cash bridge
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 | €152,539 | €173,177 | +€20,638 | +13.5% |
| Fixed assets | 21/28 | €29,857 | €16,847 | -€13,010 | -43.6% |
| Tangible fixed assets | 22/27 | €29,172 | €16,162 | -€13,010 | -44.6% |
| Plant, machinery and equipment | 23 | €17,982 | €12,459 | -€5,523 | -30.7% |
| Furniture and vehicles | 24 | €6,827 | - | -€6,827 | |
| Other tangible fixed assets | 26 | €4,363 | €3,703 | -€660 | -15.1% |
| Financial fixed assets | 28 | €685 | €685 | = | 0.0% |
| Current assets | 29/58 | €122,682 | €156,330 | +€33,648 | +27.4% |
| Stocks and contracts in progress | 3 | €855 | €523 | -€332 | -38.8% |
| Stocks | 30/36 | €855 | €523 | -€332 | -38.8% |
| Amounts receivable within one year | 40/41 | €110,478 | €138,582 | +€28,104 | +25.4% |
| Trade receivables | 40 | €13,910 | €12,819 | -€1,091 | -7.8% |
| Other amounts receivable | 41 | €96,568 | €125,763 | +€29,195 | +30.2% |
| Cash at bank and in hand | 54/58 | €11,349 | €17,225 | +€5,876 | +51.8% |
| Total equity and liabilities | 10/49 | €152,539 | €173,177 | +€20,638 | +13.5% |
| Equity | 10/15 | €103,954 | €128,314 | +€24,360 | +23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,254 | €109,614 | +€24,360 | +28.6% |
| Amounts payable | 17/49 | €48,585 | €44,863 | -€3,722 | -7.7% |
| Amounts payable within one year | 42/48 | €42,567 | €42,915 | +€348 | +0.8% |
| Trade debts | 44 | €29,439 | €25,226 | -€4,213 | -14.3% |
| Suppliers | 440/4 | €29,439 | €25,226 | -€4,213 | -14.3% |
| Taxes, remuneration and social security | 45 | €13,128 | €17,689 | +€4,561 | +34.7% |
| Taxes | 450/3 | €11,717 | €17,398 | +€5,681 | +48.5% |
| Remuneration and social security | 454/9 | €1,411 | €291 | -€1,120 | -79.4% |
| Accrued charges and deferred income | 492/3 | €6,018 | €1,948 | -€4,070 | -67.6% |
| Turnover | 70 | €264,886 | €276,121 | +€11,235 | +4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €212,534 | €217,242 | +€4,708 | +2.2% |
| Remuneration, social security and pensions | 62 | €18,167 | €4,320 | -€13,847 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,909 | €10,683 | -€1,226 | -10.3% |
| Other operating charges | 640/8 | €3,332 | €5,473 | +€2,141 | +64.3% |
| Non-recurring operating charges | 66A | €390 | €1,135 | +€745 | +191% |
| Gross operating margin | 9900 | €54,903 | €63,671 | +€8,768 | +16.0% |
| Operating profit (loss) | 9901 | €21,105 | €42,060 | +€20,955 | +99.3% |
| Financial income | 75/76B | €2,500 | €3,000 | +€500 | +20.0% |
| Recurring financial income | 75 | €2,500 | €3,000 | +€500 | +20.0% |
| Financial charges | 65/66B | €1,153 | €7,453 | +€6,300 | +546% |
| Recurring financial charges | 65 | €1,153 | €874 | -€279 | -24.2% |
| Non-recurring financial charges | 66B | - | €6,579 | +€6,579 | |
| Profit (loss) for the period before taxes | 9903 | €22,452 | €37,607 | +€15,155 | +67.5% |
| Income taxes | 67/77 | €5,630 | €13,247 | +€7,617 | +135% |
| Profit (loss) for the period | 9904 | €16,822 | €24,360 | +€7,538 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,822 | €24,360 | +€7,538 | +44.8% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.