EVENS PRODUCTS: 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.
EVENS PRODUCTS
Largest movements
- Tangible fixed assets -€42,139
down €42,139 (-32.1%), from €131,153 to €89,015
of which Plant, machinery and equipment: -€32,656
- Trade debts -€139,502
down €139,502 (-27.0%), from €516,405 to €376,903
- Other debts +€130,627
up €130,627 (+135%), from €96,841 to €227,468
- Debts after one year -€82,582
down €82,582 (-28.2%), from €292,991 to €210,409
- Accrued charges and deferred income +€39,379
up €39,379 (+1,099%), from €3,584 to €42,963
- Tax, wage and social debts +€15,388
up €15,388 (+43.2%), from €35,631 to €51,019
of which Taxes: +€19,473
- Gross operating margin -€104,783
down €104,783 (-36.2%), from €289,402 to €184,619
- Staff costs -€75,889
down €75,889 (-42.1%), from €180,193 to €104,303
- Other operating charges -€4,191
down €4,191 (-33.3%), from €12,599 to €8,408
- Financial charges +€3,585
up €3,585 (+12.2%), from €29,385 to €32,970
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 | €1,505,285 | €1,451,732 | -€53,552 | -3.6% |
| Fixed assets | 21/28 | €137,889 | €94,970 | -€42,919 | -31.1% |
| Intangible fixed assets | 21 | €780 | €0 | -€780 | -100% |
| Tangible fixed assets | 22/27 | €131,153 | €89,015 | -€42,139 | -32.1% |
| Plant, machinery and equipment | 23 | €69,783 | €37,127 | -€32,656 | -46.8% |
| Furniture and vehicles | 24 | €5,906 | €3,508 | -€2,399 | -40.6% |
| Other tangible fixed assets | 26 | €55,464 | €48,380 | -€7,084 | -12.8% |
| Financial fixed assets | 28 | €5,955 | €5,955 | = | 0.0% |
| Current assets | 29/58 | €1,367,396 | €1,356,763 | -€10,633 | -0.8% |
| Stocks and contracts in progress | 3 | €768,261 | €768,678 | +€417 | +0.1% |
| Stocks | 30/36 | €768,261 | €768,678 | +€417 | +0.1% |
| Amounts receivable within one year | 40/41 | €598,992 | €587,696 | -€11,295 | -1.9% |
| Trade receivables | 40 | €396,500 | €435,030 | +€38,530 | +9.7% |
| Other amounts receivable | 41 | €202,491 | €152,666 | -€49,825 | -24.6% |
| Cash at bank and in hand | 54/58 | €143 | €388 | +€245 | +172% |
| Total equity and liabilities | 10/49 | €1,505,285 | €1,451,732 | -€53,552 | -3.6% |
| Equity | 10/15 | €168,341 | €160,389 | -€7,952 | -4.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €143,341 | €135,389 | -€7,952 | -5.5% |
| Distributable reserves | 133 | €143,341 | €135,389 | -€7,952 | -5.5% |
| Amounts payable | 17/49 | €1,336,943 | €1,291,343 | -€45,600 | -3.4% |
| Amounts payable after more than one year | 17 | €292,991 | €210,409 | -€82,582 | -28.2% |
| Financial debts | 170/4 | €292,991 | €210,409 | -€82,582 | -28.2% |
| Amounts payable within one year | 42/48 | €1,040,369 | €1,037,971 | -€2,397 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €91,492 | €82,582 | -€8,910 | -9.7% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €516,405 | €376,903 | -€139,502 | -27.0% |
| Suppliers | 440/4 | €516,405 | €376,903 | -€139,502 | -27.0% |
| Taxes, remuneration and social security | 45 | €35,631 | €51,019 | +€15,388 | +43.2% |
| Taxes | 450/3 | €685 | €20,159 | +€19,473 | +2,841% |
| Remuneration and social security | 454/9 | €34,945 | €30,860 | -€4,085 | -11.7% |
| Other amounts payable | 47/48 | €96,841 | €227,468 | +€130,627 | +135% |
| Accrued charges and deferred income | 492/3 | €3,584 | €42,963 | +€39,379 | +1,099% |
| Remuneration, social security and pensions | 62 | €180,193 | €104,303 | -€75,889 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,016 | €47,225 | +€210 | +0.4% |
| Other operating charges | 640/8 | €12,599 | €8,408 | -€4,191 | -33.3% |
| Gross operating margin | 9900 | €289,402 | €184,619 | -€104,783 | -36.2% |
| Operating profit (loss) | 9901 | €49,595 | €24,683 | -€24,912 | -50.2% |
| Financial income | 75/76B | €4 | €392 | +€388 | +9,576% |
| Recurring financial income | 75 | €4 | €392 | +€388 | +9,576% |
| Financial charges | 65/66B | €29,385 | €32,970 | +€3,585 | +12.2% |
| Recurring financial charges | 65 | €29,385 | €32,970 | +€3,585 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €20,214 | -€7,895 | -€28,109 | |
| Income taxes | 67/77 | €241 | €57 | -€184 | -76.4% |
| Profit (loss) for the period | 9904 | €19,973 | -€7,952 | -€27,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,973 | -€7,952 | -€27,925 |
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 22 October 2026 via checked.be.