EVI SAILS: 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 SAILS
Largest movements
- Receivables within one year +€19,808
up €19,808 (+973.8%), from €2,034 to €21,842
- Tangible fixed assets -€18,216
down €18,216 (-29.8%), from €61,048 to €42,832
of which Furniture and vehicles: -€14,292
- Cash +€13,810
up €13,810 (+10.3%), from €134,234 to €148,044
mainly Net result for the year (+€30,581) and Depreciation (+€18,216)
- Reserves +€30,543
up €30,543 (+12.8%), from €238,773 to €269,316
- Other debts -€15,335
down €15,335 (-51.1%), from €30,009 to €14,674
- Current portion of long-term debt -€5,683
no longer reported in 2024 (was €5,683)
- Tax, wage and social debts +€3,215
up €3,215 (+15.9%), from €20,204 to €23,419
- Gross operating margin +€5,467
up €5,467 (+9.8%), from €55,938 to €61,405
- Financial income +€662
up €662 (+206.2%), from €321 to €983
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 | €297,625 | €313,063 | +€15,438 | +5.2% |
| Fixed assets | 21/28 | €61,048 | €42,832 | -€18,216 | -29.8% |
| Tangible fixed assets | 22/27 | €61,048 | €42,832 | -€18,216 | -29.8% |
| Furniture and vehicles | 24 | €34,501 | €20,209 | -€14,292 | -41.4% |
| Other tangible fixed assets | 26 | €26,547 | €22,623 | -€3,924 | -14.8% |
| Current assets | 29/58 | €236,577 | €270,231 | +€33,654 | +14.2% |
| Amounts receivable within one year | 40/41 | €2,034 | €21,842 | +€19,808 | +973.8% |
| Trade receivables | 40 | €2,034 | €21,842 | +€19,808 | +973.8% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €134,234 | €148,044 | +€13,810 | +10.3% |
| Deferred charges and accrued income | 490/1 | €309 | €345 | +€36 | +11.7% |
| Total equity and liabilities | 10/49 | €297,625 | €313,063 | +€15,438 | +5.2% |
| Equity | 10/15 | €238,735 | €269,316 | +€30,581 | +12.8% |
| Reserves | 13 | €238,773 | €269,316 | +€30,543 | +12.8% |
| Distributable reserves | 133 | €238,773 | €269,316 | +€30,543 | +12.8% |
| Profit (loss) carried forward | 14 | -€38 | - | +€38 | |
| Amounts payable | 17/49 | €58,890 | €43,747 | -€15,143 | -25.7% |
| Amounts payable within one year | 42/48 | €58,890 | €41,527 | -€17,363 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €5,683 | - | -€5,683 | |
| Trade debts | 44 | €2,994 | €3,434 | +€440 | +14.7% |
| Suppliers | 440/4 | €2,994 | €3,434 | +€440 | +14.7% |
| Taxes, remuneration and social security | 45 | €20,204 | €23,419 | +€3,215 | +15.9% |
| Taxes | 450/3 | €20,204 | €23,419 | +€3,215 | +15.9% |
| Other amounts payable | 47/48 | €30,009 | €14,674 | -€15,335 | -51.1% |
| Accrued charges and deferred income | 492/3 | - | €2,220 | +€2,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,499 | €18,216 | -€283 | -1.5% |
| Other operating charges | 640/8 | €877 | €540 | -€337 | -38.4% |
| Gross operating margin | 9900 | €55,938 | €61,405 | +€5,467 | +9.8% |
| Operating profit (loss) | 9901 | €36,562 | €42,649 | +€6,087 | +16.6% |
| Financial income | 75/76B | €321 | €983 | +€662 | +206.2% |
| Recurring financial income | 75 | €321 | €983 | +€662 | +206.2% |
| Financial charges | 65/66B | €151 | €163 | +€12 | +7.9% |
| Recurring financial charges | 65 | €151 | €163 | +€12 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €36,732 | €43,469 | +€6,737 | +18.3% |
| Income taxes | 67/77 | €13,470 | €12,888 | -€582 | -4.3% |
| Profit (loss) for the period | 9904 | €23,262 | €30,581 | +€7,319 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,262 | €30,581 | +€7,319 | +31.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.