EVI-PROJECT: 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.
EVI-PROJECT
Largest movements
- Receivables within one year -€4,193
down €4,193 (-91.9%), from €4,563 to €371
of which Trade receivables: -€4,000
- Cash -€3,730
down €3,730 (-8.2%), from €45,462 to €41,732
mainly Net result for the year (-€7,986) and Investment in fixed assets (net) (-€1,115)
- Profit (loss) carried forward -€7,986
down €7,986 (-172.0%), from -€4,643 to -€12,629
- Trade debts +€688
up €688 (+185.4%), from €371 to €1,059
- Other debts -€680
down €680 (-25.5%), from €2,672 to €1,992
- Gross operating margin -€3,085
down €3,085 (-89.5%), from -€3,447 to -€6,532
- Depreciation +€287
up €287 (+32.2%), from €891 to €1,178
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.
Cash bridge derived
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 | €52,601 | €44,623 | -€7,978 | -15.2% |
| Fixed assets | 21/28 | €2,343 | €2,280 | -€63 | -2.7% |
| Tangible fixed assets | 22/27 | €2,343 | €2,280 | -€63 | -2.7% |
| Plant, machinery and equipment | 23 | €2,343 | €2,280 | -€63 | -2.7% |
| Current assets | 29/58 | €50,258 | €42,343 | -€7,915 | -15.7% |
| Amounts receivable within one year | 40/41 | €4,563 | €371 | -€4,193 | -91.9% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | €563 | €371 | -€193 | -34.2% |
| Cash at bank and in hand | 54/58 | €45,462 | €41,732 | -€3,730 | -8.2% |
| Deferred charges and accrued income | 490/1 | €233 | €241 | +€8 | +3.3% |
| Total equity and liabilities | 10/49 | €52,601 | €44,623 | -€7,978 | -15.2% |
| Equity | 10/15 | €49,558 | €41,573 | -€7,986 | -16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,201 | €49,201 | = | 0.0% |
| Distributable reserves | 133 | €49,201 | €49,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,643 | -€12,629 | -€7,986 | -172.0% |
| Amounts payable | 17/49 | €3,043 | €3,051 | +€8 | +0.3% |
| Amounts payable within one year | 42/48 | €3,043 | €3,051 | +€8 | +0.3% |
| Trade debts | 44 | €371 | €1,059 | +€688 | +185.4% |
| Suppliers | 440/4 | €371 | €1,059 | +€688 | +185.4% |
| Other amounts payable | 47/48 | €2,672 | €1,992 | -€680 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €1,178 | +€287 | +32.2% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | -€3,447 | -€6,532 | -€3,085 | -89.5% |
| Operating profit (loss) | 9901 | -€4,453 | -€7,836 | -€3,384 | -76.0% |
| Financial charges | 65/66B | €190 | €149 | -€41 | -21.4% |
| Recurring financial charges | 65 | €190 | €149 | -€41 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,643 | -€7,986 | -€3,343 | -72.0% |
| Profit (loss) for the period | 9904 | -€4,643 | -€7,986 | -€3,343 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,643 | -€7,986 | -€3,343 | -72.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.