EVI ASSUR: 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 ASSUR
Largest movements
- Receivables within one year +€4,404
up €4,404 (+9.8%), from €45,042 to €49,446
of which Trade receivables: +€3,368
- Tangible fixed assets -€2,322
no longer reported in 2024 (was €2,322)
- Profit (loss) carried forward +€3,891
up €3,891 (+30.7%), from -€12,676 to -€8,785
- Current portion of long-term debt -€2,623
down €2,623 (-38.1%), from €6,885 to €4,262
- Tax, wage and social debts +€1,443
up €1,443 (+56.5%), from €2,556 to €3,999
- Trade debts -€719
down €719 (-19.8%), from €3,639 to €2,920
- Turnover +€11,172
up €11,172 (+30.9%), from €36,132 to €47,304
- Purchases and services +€8,363
up €8,363 (+26.6%), from €31,427 to €39,790
- Financial charges -€5,636
down €5,636 (-73.1%), from €7,712 to €2,076
of which Non-recurring financial charges: -€5,636
- Gross operating margin +€5,291
up €5,291 (+109.6%), from €4,826 to €10,117
- Taxes +€3,175
up €3,175, from -€2,837 to €338
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 | €49,777 | €51,825 | +€2,048 | +4.1% |
| Fixed assets | 21/28 | €4,411 | €2,089 | -€2,322 | -52.6% |
| Tangible fixed assets | 22/27 | €2,322 | - | -€2,322 | |
| Furniture and vehicles | 24 | €2,322 | - | -€2,322 | |
| Financial fixed assets | 28 | €2,089 | €2,089 | = | 0.0% |
| Current assets | 29/58 | €45,366 | €49,736 | +€4,370 | +9.6% |
| Amounts receivable within one year | 40/41 | €45,042 | €49,446 | +€4,404 | +9.8% |
| Trade receivables | 40 | €5,844 | €9,212 | +€3,368 | +57.6% |
| Other amounts receivable | 41 | €39,198 | €40,234 | +€1,036 | +2.6% |
| Cash at bank and in hand | 54/58 | €177 | €254 | +€77 | +43.5% |
| Deferred charges and accrued income | 490/1 | €147 | €36 | -€111 | -75.5% |
| Total equity and liabilities | 10/49 | €49,777 | €51,825 | +€2,048 | +4.1% |
| Equity | 10/15 | €29,592 | €33,483 | +€3,891 | +13.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €17,479 | €17,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,676 | -€8,785 | +€3,891 | +30.7% |
| Amounts payable | 17/49 | €20,185 | €18,342 | -€1,843 | -9.1% |
| Amounts payable after more than one year | 17 | €199 | - | -€199 | |
| Financial debts | 170/4 | €199 | - | -€199 | |
| Amounts payable within one year | 42/48 | €19,986 | €18,342 | -€1,644 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €6,885 | €4,262 | -€2,623 | -38.1% |
| Trade debts | 44 | €3,639 | €2,920 | -€719 | -19.8% |
| Suppliers | 440/4 | €3,639 | €2,920 | -€719 | -19.8% |
| Taxes, remuneration and social security | 45 | €2,556 | €3,999 | +€1,443 | +56.5% |
| Taxes | 450/3 | €2,556 | €3,999 | +€1,443 | +56.5% |
| Other amounts payable | 47/48 | €6,906 | €7,161 | +€255 | +3.7% |
| Turnover | 70 | €36,132 | €47,304 | +€11,172 | +30.9% |
| Non-recurring operating income | 76A | €121 | €2,603 | +€2,482 | +2051.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,427 | €39,790 | +€8,363 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,322 | €2,322 | = | 0.0% |
| Other operating charges | 640/8 | €1,248 | €1,490 | +€242 | +19.4% |
| Gross operating margin | 9900 | €4,826 | €10,117 | +€5,291 | +109.6% |
| Operating profit (loss) | 9901 | €1,256 | €6,305 | +€5,049 | +402.0% |
| Financial charges | 65/66B | €7,712 | €2,076 | -€5,636 | -73.1% |
| Recurring financial charges | 65 | €144 | €144 | = | 0.0% |
| Non-recurring financial charges | 66B | €7,568 | €1,932 | -€5,636 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,456 | €4,229 | +€10,685 | |
| Income taxes | 67/77 | -€2,837 | €338 | +€3,175 | |
| Profit (loss) for the period | 9904 | -€3,619 | €3,891 | +€7,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,619 | €3,891 | +€7,510 |
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.