EVIA GROUP: what changed
EVIA GROUP
Largest movements
- Receivables within one year +€25,976
up €25,976 (+169%), from €15,369 to €41,345
- Tangible fixed assets -€10,869
down €10,869 (-3.1%), from €345,145 to €334,276
- Cash -€10,231
down €10,231 (-44.0%), from €23,230 to €12,999
mainly Receivables within one year (-€25,976) and Tax, wage and social debts (-€15,564)
- Short-term financial debts +€35,000
new in 2025: €35,000
- Tax, wage and social debts -€15,564
down €15,564 (-67.6%), from €23,023 to €7,460
- Other debts -€8,051
down €8,051 (-11.0%), from €72,950 to €64,899
- Reserves -€4,320
down €4,320 (-1.5%), from €279,381 to €275,061
- Gross operating margin -€32,468
down €32,468 (-80.6%), from €40,272 to €7,804
- Taxes -€7,461
no longer reported in 2025 (was €7,461)
- Financial charges -€5,694
down €5,694 (-88.8%), from €6,409 to €716
- Financial income +€470
up €470 (+70.5%), from €667 to €1,137
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,744 | €388,620 | +€4,876 | +1.3% |
| Fixed assets | 21/28 | €345,145 | €334,276 | -€10,869 | -3.1% |
| Tangible fixed assets | 22/27 | €345,145 | €334,276 | -€10,869 | -3.1% |
| Land and buildings | 22 | €345,145 | €334,276 | -€10,869 | -3.1% |
| Current assets | 29/58 | €38,600 | €54,344 | +€15,745 | +40.8% |
| Amounts receivable within one year | 40/41 | €15,369 | €41,345 | +€25,976 | +169% |
| Other amounts receivable | 41 | €15,369 | €41,345 | +€25,976 | +169% |
| Cash at bank and in hand | 54/58 | €23,230 | €12,999 | -€10,231 | -44.0% |
| Total equity and liabilities | 10/49 | €383,744 | €388,620 | +€4,876 | +1.3% |
| Equity | 10/15 | €285,581 | €281,261 | -€4,320 | -1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €279,381 | €275,061 | -€4,320 | -1.5% |
| Distributable reserves | 133 | €279,381 | €275,061 | -€4,320 | -1.5% |
| Amounts payable | 17/49 | €98,163 | €107,359 | +€9,196 | +9.4% |
| Amounts payable within one year | 42/48 | €95,974 | €107,359 | +€11,385 | +11.9% |
| Financial debts | 43 | - | €35,000 | +€35,000 | |
| Credit institutions | 430/8 | - | €35,000 | +€35,000 | |
| Taxes, remuneration and social security | 45 | €23,023 | €7,460 | -€15,564 | -67.6% |
| Taxes | 450/3 | €23,023 | €7,460 | -€15,564 | -67.6% |
| Other amounts payable | 47/48 | €72,950 | €64,899 | -€8,051 | -11.0% |
| Accrued charges and deferred income | 492/3 | €2,189 | - | -€2,189 | |
| Non-recurring operating income | 76A | €41,393 | - | -€41,393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,869 | €10,869 | = | 0.0% |
| Other operating charges | 640/8 | €1,632 | €1,677 | +€45 | +2.7% |
| Gross operating margin | 9900 | €40,272 | €7,804 | -€32,468 | -80.6% |
| Operating profit (loss) | 9901 | €27,772 | -€4,741 | -€32,513 | |
| Financial income | 75/76B | €667 | €1,137 | +€470 | +70.5% |
| Recurring financial income | 75 | €667 | €1,137 | +€470 | +70.5% |
| Financial charges | 65/66B | €6,409 | €716 | -€5,694 | -88.8% |
| Recurring financial charges | 65 | €6,409 | €716 | -€5,694 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €22,029 | -€4,320 | -€26,349 | |
| Income taxes | 67/77 | €7,461 | - | -€7,461 | |
| Profit (loss) for the period | 9904 | €14,568 | -€4,320 | -€18,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,568 | -€4,320 | -€18,888 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.