EVG CONSTRUCT: 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.
EVG CONSTRUCT
Largest movements
- Cash +€13,029
up €13,029 (+26.1%), from €49,947 to €62,976
mainly Net result for the year (+€15,737) and Depreciation (+€13,366)
- Receivables within one year -€6,090
down €6,090 (-78.5%), from €7,754 to €1,664
of which Trade receivables: -€6,797
- Tangible fixed assets +€1,384
up €1,384 (+6.1%), from €22,673 to €24,057
of which Plant, machinery and equipment: +€12,499
- Reserves +€15,737
up €15,737 (+43.3%), from €36,324 to €52,061
- Tax, wage and social debts -€3,901
down €3,901 (-46.1%), from €8,469 to €4,568
- Current portion of long-term debt -€2,148
no longer reported in 2025 (was €2,148)
- Gross operating margin +€3,151
up €3,151 (+9.6%), from €32,759 to €35,910
- Depreciation +€1,790
up €1,790 (+15.5%), from €11,576 to €13,366
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 | €80,552 | €88,888 | +€8,336 | +10.3% |
| Fixed assets | 21/28 | €22,673 | €24,057 | +€1,384 | +6.1% |
| Tangible fixed assets | 22/27 | €22,673 | €24,057 | +€1,384 | +6.1% |
| Plant, machinery and equipment | 23 | €1,026 | €13,525 | +€12,499 | +1,218% |
| Furniture and vehicles | 24 | €13,949 | €4,614 | -€9,335 | -66.9% |
| Other tangible fixed assets | 26 | €7,698 | €5,918 | -€1,780 | -23.1% |
| Current assets | 29/58 | €57,879 | €64,831 | +€6,952 | +12.0% |
| Amounts receivable within one year | 40/41 | €7,754 | €1,664 | -€6,090 | -78.5% |
| Trade receivables | 40 | €6,797 | - | -€6,797 | |
| Other amounts receivable | 41 | €957 | €1,664 | +€707 | +73.9% |
| Cash at bank and in hand | 54/58 | €49,947 | €62,976 | +€13,029 | +26.1% |
| Deferred charges and accrued income | 490/1 | €178 | €191 | +€13 | +7.3% |
| Total equity and liabilities | 10/49 | €80,552 | €88,888 | +€8,336 | +10.3% |
| Equity | 10/15 | €41,324 | €57,061 | +€15,737 | +38.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,324 | €52,061 | +€15,737 | +43.3% |
| Distributable reserves | 133 | €36,324 | €52,061 | +€15,737 | +43.3% |
| Amounts payable | 17/49 | €39,228 | €31,827 | -€7,401 | -18.9% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Other amounts payable | 178/9 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,978 | €9,988 | -€6,990 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €2,148 | - | -€2,148 | |
| Trade debts | 44 | €2,018 | €1,803 | -€215 | -10.7% |
| Suppliers | 440/4 | €2,018 | €1,803 | -€215 | -10.7% |
| Taxes, remuneration and social security | 45 | €8,469 | €4,568 | -€3,901 | -46.1% |
| Taxes | 450/3 | €8,469 | €4,568 | -€3,901 | -46.1% |
| Other amounts payable | 47/48 | €4,343 | €3,617 | -€726 | -16.7% |
| Accrued charges and deferred income | 492/3 | €1,250 | €839 | -€411 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,576 | €13,366 | +€1,790 | +15.5% |
| Other operating charges | 640/8 | €1,015 | €1,065 | +€50 | +4.9% |
| Non-recurring operating charges | 66A | €381 | - | -€381 | |
| Gross operating margin | 9900 | €32,759 | €35,910 | +€3,151 | +9.6% |
| Operating profit (loss) | 9901 | €19,787 | €21,479 | +€1,692 | +8.6% |
| Financial charges | 65/66B | €1,211 | €988 | -€223 | -18.4% |
| Recurring financial charges | 65 | €1,211 | €988 | -€223 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €18,576 | €20,491 | +€1,915 | +10.3% |
| Income taxes | 67/77 | €4,567 | €4,754 | +€187 | +4.1% |
| Profit (loss) for the period | 9904 | €14,009 | €15,737 | +€1,728 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,009 | €15,737 | +€1,728 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.