EVI 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.
EVI CONSTRUCT
Largest movements
- Receivables within one year -€309,969
down €309,969 (-79.7%), from €388,905 to €78,936
of which Trade receivables: -€311,609
- Cash +€13,633
up €13,633 (+384%), from €3,548 to €17,180
mainly Receivables within one year (+€309,969) and Depreciation (+€13,685)
- Tangible fixed assets -€12,387
down €12,387 (-61.5%), from €20,148 to €7,761
of which Furniture and vehicles: -€12,031
- Trade debts -€320,568
down €320,568 (-92.5%), from €346,700 to €26,132
- Profit (loss) carried forward +€9,711
up €9,711 (+38.9%), from €24,987 to €34,698
- Tax, wage and social debts +€8,698
up €8,698 (+93.4%), from €9,312 to €18,010
of which Taxes: +€6,998
- Gross operating margin +€7,153
up €7,153 (+26.9%), from €26,554 to €33,707
- Taxes +€1,536
up €1,536 (+28.1%), from €5,462 to €6,998
- Depreciation +€745
up €745 (+5.8%), from €12,940 to €13,685
- Financial charges -€696
down €696 (-29.4%), from €2,364 to €1,669
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.
Derived cash bridge
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 | €415,715 | €107,380 | -€308,335 | -74.2% |
| Fixed assets | 21/28 | €20,148 | €7,761 | -€12,387 | -61.5% |
| Tangible fixed assets | 22/27 | €20,148 | €7,761 | -€12,387 | -61.5% |
| Plant, machinery and equipment | 23 | €3,345 | €2,990 | -€355 | -10.6% |
| Furniture and vehicles | 24 | €16,803 | €4,771 | -€12,031 | -71.6% |
| Current assets | 29/58 | €395,568 | €99,619 | -€295,948 | -74.8% |
| Amounts receivable within one year | 40/41 | €388,905 | €78,936 | -€309,969 | -79.7% |
| Trade receivables | 40 | €364,112 | €52,503 | -€311,609 | -85.6% |
| Other amounts receivable | 41 | €24,792 | €26,433 | +€1,640 | +6.6% |
| Cash at bank and in hand | 54/58 | €3,548 | €17,180 | +€13,633 | +384% |
| Deferred charges and accrued income | 490/1 | €3,115 | €3,503 | +€388 | +12.5% |
| Total equity and liabilities | 10/49 | €415,715 | €107,380 | -€308,335 | -74.2% |
| Equity | 10/15 | €45,447 | €55,158 | +€9,711 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,987 | €34,698 | +€9,711 | +38.9% |
| Amounts payable | 17/49 | €370,268 | €52,223 | -€318,046 | -85.9% |
| Amounts payable after more than one year | 17 | €3,940 | - | -€3,940 | |
| Financial debts | 170/4 | €3,940 | - | -€3,940 | |
| Amounts payable within one year | 42/48 | €366,328 | €52,223 | -€314,106 | -85.7% |
| Current portion of amounts payable after more than one year | 42 | €8,346 | €6,095 | -€2,252 | -27.0% |
| Trade debts | 44 | €346,700 | €26,132 | -€320,568 | -92.5% |
| Suppliers | 440/4 | €346,700 | €26,132 | -€320,568 | -92.5% |
| Taxes, remuneration and social security | 45 | €9,312 | €18,010 | +€8,698 | +93.4% |
| Taxes | 450/3 | €5,462 | €12,460 | +€6,998 | +128% |
| Remuneration and social security | 454/9 | €3,850 | €5,550 | +€1,700 | +44.2% |
| Other amounts payable | 47/48 | €1,970 | €1,986 | +€16 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,940 | €13,685 | +€745 | +5.8% |
| Other operating charges | 640/8 | €1,702 | €1,645 | -€57 | -3.3% |
| Gross operating margin | 9900 | €26,554 | €33,707 | +€7,153 | +26.9% |
| Operating profit (loss) | 9901 | €11,912 | €18,377 | +€6,465 | +54.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +90.9% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +90.9% |
| Financial charges | 65/66B | €2,364 | €1,669 | -€696 | -29.4% |
| Recurring financial charges | 65 | €2,364 | €1,669 | -€696 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €9,547 | €16,709 | +€7,161 | +75.0% |
| Income taxes | 67/77 | €5,462 | €6,998 | +€1,536 | +28.1% |
| Profit (loss) for the period | 9904 | €4,085 | €9,711 | +€5,626 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €4,085 | €9,711 | +€5,626 | +138% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.