EVEA: 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.
EVEA
Largest movements
- Deferred charges and accrued income +€13,379
up €13,379 (+711.1%), from €1,881 to €15,261
- Cash +€4,092
up €4,092 (+113.5%), from €3,604 to €7,697
mainly Depreciation (+€14,483) and Net result for the year (+€12,052)
- Receivables within one year -€2,810
down €2,810 (-11.0%), from €25,534 to €22,724
of which Trade receivables: -€14,988
- Tangible fixed assets -€2,279
down €2,279 (-2.5%), from €90,122 to €87,844
of which Leasing and similar rights: -€10,802
- Financial fixed assets +€1,500
up €1,500 (+5000.0%), from €30 to €1,530
- Reserves +€12,052
up €12,052 (+76.1%), from €15,830 to €27,883
- Trade debts +€10,203
up €10,203 (+44.8%), from €22,761 to €32,964
- Debts after one year -€9,408
down €9,408 (-16.0%), from €58,724 to €49,317
- Current portion of long-term debt +€3,092
up €3,092 (+20.9%), from €14,786 to €17,878
- Other debts -€3,083
down €3,083 (-66.8%), from €4,613 to €1,530
- Gross operating margin +€17,690
up €17,690 (+76.7%), from €23,055 to €40,745
- Taxes +€4,037
up €4,037 (+473.2%), from €853 to €4,890
- Depreciation +€1,724
up €1,724 (+13.5%), from €12,759 to €14,483
- Other operating charges +€415
up €415 (+26.6%), from €1,562 to €1,977
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 | €131,418 | €144,647 | +€13,229 | +10.1% |
| Fixed assets | 21/28 | €90,152 | €89,374 | -€779 | -0.9% |
| Tangible fixed assets | 22/27 | €90,122 | €87,844 | -€2,279 | -2.5% |
| Land and buildings | 22 | €40,581 | €40,581 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,604 | €18,336 | +€9,732 | +113.1% |
| Furniture and vehicles | 24 | €2,820 | €1,612 | -€1,208 | -42.9% |
| Leasing and similar rights | 25 | €38,117 | €27,316 | -€10,802 | -28.3% |
| Financial fixed assets | 28 | €30 | €1,530 | +€1,500 | +5000.0% |
| Current assets | 29/58 | €41,266 | €55,274 | +€14,008 | +33.9% |
| Stocks and contracts in progress | 3 | €10,246 | €9,592 | -€654 | -6.4% |
| Stocks | 30/36 | €10,246 | €9,592 | -€654 | -6.4% |
| Amounts receivable within one year | 40/41 | €25,534 | €22,724 | -€2,810 | -11.0% |
| Trade receivables | 40 | €25,534 | €10,546 | -€14,988 | -58.7% |
| Other amounts receivable | 41 | - | €12,178 | +€12,178 | |
| Cash at bank and in hand | 54/58 | €3,604 | €7,697 | +€4,092 | +113.5% |
| Deferred charges and accrued income | 490/1 | €1,881 | €15,261 | +€13,379 | +711.1% |
| Total equity and liabilities | 10/49 | €131,418 | €144,647 | +€13,229 | +10.1% |
| Equity | 10/15 | €25,830 | €37,883 | +€12,052 | +46.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,830 | €27,883 | +€12,052 | +76.1% |
| Distributable reserves | 133 | €15,830 | €27,883 | +€12,052 | +76.1% |
| Amounts payable | 17/49 | €105,588 | €106,765 | +€1,177 | +1.1% |
| Amounts payable after more than one year | 17 | €58,724 | €49,317 | -€9,408 | -16.0% |
| Financial debts | 170/4 | €58,724 | €49,317 | -€9,408 | -16.0% |
| Amounts payable within one year | 42/48 | €46,864 | €57,448 | +€10,585 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €14,786 | €17,878 | +€3,092 | +20.9% |
| Trade debts | 44 | €22,761 | €32,964 | +€10,203 | +44.8% |
| Suppliers | 440/4 | €22,761 | €32,964 | +€10,203 | +44.8% |
| Taxes, remuneration and social security | 45 | €4,704 | €5,076 | +€372 | +7.9% |
| Taxes | 450/3 | €3,204 | €5,076 | +€1,872 | +58.4% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €4,613 | €1,530 | -€3,083 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,759 | €14,483 | +€1,724 | +13.5% |
| Other operating charges | 640/8 | €1,562 | €1,977 | +€415 | +26.6% |
| Non-recurring operating charges | 66A | - | €801 | +€801 | |
| Gross operating margin | 9900 | €23,055 | €40,745 | +€17,690 | +76.7% |
| Operating profit (loss) | 9901 | €8,734 | €23,483 | +€14,749 | +168.9% |
| Financial income | 75/76B | €64 | €44 | -€20 | -31.0% |
| Recurring financial income | 75 | €64 | €44 | -€20 | -31.0% |
| Financial charges | 65/66B | €6,316 | €6,585 | +€269 | +4.3% |
| Recurring financial charges | 65 | €6,316 | €6,585 | +€269 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €2,482 | €16,942 | +€14,460 | +582.5% |
| Income taxes | 67/77 | €853 | €4,890 | +€4,037 | +473.2% |
| Profit (loss) for the period | 9904 | €1,629 | €12,052 | +€10,423 | +639.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,629 | €12,052 | +€10,423 | +639.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.