Evi & Alex: 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.
Evi & Alex
Largest movements
- Receivables within one year +€2,612
up €2,612 (+9.7%), from €26,856 to €29,468
of which Other amounts receivable: +€1,387
- Tangible fixed assets -€2,142
down €2,142 (-50.0%), from €4,285 to €2,142
- Trade debts -€9,372
down €9,372 (-82.6%), from €11,348 to €1,975
- Tax, wage and social debts +€4,284
up €4,284 (+94.9%), from €4,514 to €8,798
of which Taxes: +€4,621
- Current portion of long-term debt +€4,128
new in 2024: €4,128
- Profit (loss) carried forward +€1,398
up €1,398 (+450.1%), from €311 to €1,709
- Purchases and services +€32,531
up €32,531 (+39.6%), from €82,178 to €114,708
- Turnover +€23,450
up €23,450 (+24.0%), from €97,617 to €121,066
- Gross operating margin -€9,894
down €9,894 (-60.9%), from €16,253 to €6,358
- Taxes -€2,949
down €2,949 (-70.6%), from €4,177 to €1,227
- Depreciation +€1,539
up €1,539 (+255.1%), from €603 to €2,142
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 | €31,172 | €31,611 | +€439 | +1.4% |
| Fixed assets | 21/28 | €4,285 | €2,142 | -€2,142 | -50.0% |
| Tangible fixed assets | 22/27 | €4,285 | €2,142 | -€2,142 | -50.0% |
| Plant, machinery and equipment | 23 | €4,285 | €2,142 | -€2,142 | -50.0% |
| Current assets | 29/58 | €26,887 | €29,468 | +€2,581 | +9.6% |
| Amounts receivable within one year | 40/41 | €26,856 | €29,468 | +€2,612 | +9.7% |
| Trade receivables | 40 | €11,067 | €12,292 | +€1,225 | +11.1% |
| Other amounts receivable | 41 | €15,789 | €17,176 | +€1,387 | +8.8% |
| Cash at bank and in hand | 54/58 | €32 | - | -€32 | |
| Total equity and liabilities | 10/49 | €31,172 | €31,611 | +€439 | +1.4% |
| Equity | 10/15 | €15,311 | €16,709 | +€1,398 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311 | €1,709 | +€1,398 | +450.1% |
| Amounts payable | 17/49 | €15,861 | €14,902 | -€960 | -6.1% |
| Amounts payable within one year | 42/48 | €15,861 | €14,902 | -€960 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,128 | +€4,128 | |
| Trade debts | 44 | €11,348 | €1,975 | -€9,372 | -82.6% |
| Suppliers | 440/4 | €11,348 | €1,975 | -€9,372 | -82.6% |
| Taxes, remuneration and social security | 45 | €4,514 | €8,798 | +€4,284 | +94.9% |
| Taxes | 450/3 | €4,177 | €8,798 | +€4,621 | +110.6% |
| Remuneration and social security | 454/9 | €337 | - | -€337 | |
| Turnover | 70 | €97,617 | €121,066 | +€23,450 | +24.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,178 | €114,708 | +€32,531 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €603 | €2,142 | +€1,539 | +255.1% |
| Other operating charges | 640/8 | €1,094 | €1,263 | +€169 | +15.4% |
| Gross operating margin | 9900 | €16,253 | €6,358 | -€9,894 | -60.9% |
| Operating profit (loss) | 9901 | €14,555 | €2,953 | -€11,602 | -79.7% |
| Financial charges | 65/66B | €68 | €327 | +€260 | +384.6% |
| Recurring financial charges | 65 | €68 | €327 | +€260 | +384.6% |
| Profit (loss) for the period before taxes | 9903 | €14,488 | €2,626 | -€11,862 | -81.9% |
| Income taxes | 67/77 | €4,177 | €1,227 | -€2,949 | -70.6% |
| Profit (loss) for the period | 9904 | €10,311 | €1,398 | -€8,912 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,311 | €1,398 | -€8,912 | -86.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.