EVESST: what changed
Two fiscal 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.
EVESST
Largest movements
- Deferred charges and accrued income +€4,100
up €4,100 (+39.6%), from €10,360 to €14,460
- Tangible fixed assets -€1,723
down €1,723 (-3.6%), from €47,843 to €46,119
- Cash +€797
up €797 (+1558.5%), from €51 to €848
mainly Other debts (+€5,298) and Depreciation (+€1,723)
- Other debts +€5,298
up €5,298 (+19.6%), from €27,026 to €32,325
- Debts after one year -€2,350
down €2,350 (-5.9%), from €39,558 to €37,209
- Other operating charges -€118
down €118 (-16.9%), from €696 to €578
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.
Cash bridge derived
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 | €58,254 | €61,428 | +€3,174 | +5.4% |
| Fixed assets | 21/28 | €47,843 | €46,119 | -€1,723 | -3.6% |
| Tangible fixed assets | 22/27 | €47,843 | €46,119 | -€1,723 | -3.6% |
| Land and buildings | 22 | €47,843 | €46,119 | -€1,723 | -3.6% |
| Current assets | 29/58 | €10,411 | €15,308 | +€4,897 | +47.0% |
| Cash at bank and in hand | 54/58 | €51 | €848 | +€797 | +1558.5% |
| Deferred charges and accrued income | 490/1 | €10,360 | €14,460 | +€4,100 | +39.6% |
| Total equity and liabilities | 10/49 | €58,254 | €61,428 | +€3,174 | +5.4% |
| Equity | 10/15 | -€10,736 | -€10,455 | +€280 | +2.6% |
| Contributions | 10/11 | €21,851 | €21,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,587 | -€32,307 | +€280 | +0.9% |
| Amounts payable | 17/49 | €68,989 | €71,883 | +€2,894 | +4.2% |
| Amounts payable after more than one year | 17 | €39,558 | €37,209 | -€2,350 | -5.9% |
| Financial debts | 170/4 | €39,558 | €37,209 | -€2,350 | -5.9% |
| Amounts payable within one year | 42/48 | €29,431 | €34,675 | +€5,244 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €2,350 | €2,350 | = | 0.0% |
| Trade debts | 44 | €55 | - | -€55 | |
| Suppliers | 440/4 | €55 | - | -€55 | |
| Other amounts payable | 47/48 | €27,026 | €32,325 | +€5,298 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €1,723 | = | 0.0% |
| Other operating charges | 640/8 | €696 | €578 | -€118 | -16.9% |
| Gross operating margin | 9900 | €3,339 | €3,321 | -€18 | -0.5% |
| Operating profit (loss) | 9901 | €919 | €1,019 | +€100 | +10.9% |
| Financial charges | 65/66B | €716 | €739 | +€23 | +3.2% |
| Recurring financial charges | 65 | €716 | €739 | +€23 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €203 | €280 | +€77 | +37.9% |
| Profit (loss) for the period | 9904 | €203 | €280 | +€77 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €203 | €280 | +€77 | +37.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.