EVENOR: 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.
EVENOR
Largest movements
- Tangible fixed assets +€8,341
up €8,341 (+38.1%), from €21,877 to €30,218
of which Furniture and vehicles: +€8,542
- Receivables within one year +€4,218
up €4,218 (+6.8%), from €62,283 to €66,501
of which Other amounts receivable: +€7,907
- Trade debts +€12,077
up €12,077 (+130.9%), from €9,225 to €21,302
- Debts after one year -€8,393
down €8,393 (-56.6%), from €14,832 to €6,439
- Profit (loss) carried forward +€6,794
up €6,794 (+17.4%), from €39,087 to €45,881
- Tax, wage and social debts -€4,683
down €4,683 (-38.7%), from €12,093 to €7,410
of which Remuneration and social security: -€7,363
- Current portion of long-term debt +€4,224
new in 2023: €4,224
- Staff costs -€4,878
down €4,878 (-37.2%), from €13,106 to €8,229
- Gross operating margin -€2,495
down €2,495 (-9.0%), from €27,629 to €25,134
- Financial income +€1,610
up €1,610 (+74.5%), from €2,162 to €3,772
- Depreciation +€1,564
up €1,564 (+25.7%), from €6,083 to €7,647
- Financial charges -€1,271
down €1,271 (-41.5%), from €3,063 to €1,792
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,496 | €101,465 | +€11,968 | +13.4% |
| Fixed assets | 21/28 | €21,877 | €30,218 | +€8,341 | +38.1% |
| Tangible fixed assets | 22/27 | €21,877 | €30,218 | +€8,341 | +38.1% |
| Plant, machinery and equipment | 23 | €7,197 | €7,199 | +€2 | 0.0% |
| Furniture and vehicles | 24 | €14,477 | €23,019 | +€8,542 | +59.0% |
| Other tangible fixed assets | 26 | €203 | €0 | -€203 | -100.0% |
| Current assets | 29/58 | €67,619 | €71,247 | +€3,628 | +5.4% |
| Stocks and contracts in progress | 3 | €2,610 | €2,610 | = | 0.0% |
| Stocks | 30/36 | €2,610 | €2,610 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,283 | €66,501 | +€4,218 | +6.8% |
| Trade receivables | 40 | €4,951 | €1,262 | -€3,689 | -74.5% |
| Other amounts receivable | 41 | €57,333 | €65,239 | +€7,907 | +13.8% |
| Cash at bank and in hand | 54/58 | €2,725 | €2,135 | -€590 | -21.6% |
| Total equity and liabilities | 10/49 | €89,496 | €101,465 | +€11,968 | +13.4% |
| Equity | 10/15 | €53,347 | €60,141 | +€6,794 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €39,087 | €45,881 | +€6,794 | +17.4% |
| Amounts payable | 17/49 | €36,150 | €41,324 | +€5,174 | +14.3% |
| Amounts payable after more than one year | 17 | €14,832 | €6,439 | -€8,393 | -56.6% |
| Financial debts | 170/4 | €14,832 | €6,439 | -€8,393 | -56.6% |
| Amounts payable within one year | 42/48 | €21,318 | €32,935 | +€11,617 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,224 | +€4,224 | |
| Trade debts | 44 | €9,225 | €21,302 | +€12,077 | +130.9% |
| Suppliers | 440/4 | €9,225 | €21,302 | +€12,077 | +130.9% |
| Taxes, remuneration and social security | 45 | €12,093 | €7,410 | -€4,683 | -38.7% |
| Taxes | 450/3 | €4,730 | €7,410 | +€2,679 | +56.6% |
| Remuneration and social security | 454/9 | €7,363 | €0 | -€7,363 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €1,950 | +€1,950 | |
| Non-recurring operating income | 76A | - | €97 | +€97 | |
| Remuneration, social security and pensions | 62 | €13,106 | €8,229 | -€4,878 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,083 | €7,647 | +€1,564 | +25.7% |
| Other operating charges | 640/8 | €2,617 | €2,447 | -€170 | -6.5% |
| Gross operating margin | 9900 | €27,629 | €25,134 | -€2,495 | -9.0% |
| Operating profit (loss) | 9901 | €5,823 | €6,812 | +€989 | +17.0% |
| Financial income | 75/76B | €2,162 | €3,772 | +€1,610 | +74.5% |
| Recurring financial income | 75 | €2,162 | €3,772 | +€1,610 | +74.5% |
| Financial charges | 65/66B | €3,063 | €1,792 | -€1,271 | -41.5% |
| Recurring financial charges | 65 | €3,063 | €1,792 | -€1,271 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €4,922 | €8,791 | +€3,870 | +78.6% |
| Income taxes | 67/77 | €1,453 | €1,997 | +€544 | +37.4% |
| Profit (loss) for the period | 9904 | €3,469 | €6,794 | +€3,326 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,469 | €6,794 | +€3,326 | +95.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.