Eviar: 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.
Eviar
Largest movements
- Receivables within one year -€175,568
down €175,568 (-70.1%), from €250,525 to €74,957
of which Trade receivables: -€176,806
- Cash +€22,799
up €22,799 (+1263.2%), from €1,805 to €24,604
mainly Receivables within one year (+€175,568) and Tax, wage and social debts (+€10,004)
- Stocks and contracts +€20,381
up €20,381 (+53.8%), from €37,881 to €58,262
- Trade debts -€73,842
down €73,842 (-33.3%), from €221,562 to €147,720
- Advances received -€62,758
no longer reported in 2025 (was €62,758)
- Tax, wage and social debts +€10,004
new in 2025: €10,004
of which Remuneration and social security: +€9,152
- Profit (loss) carried forward -€3,096
down €3,096 (-292.8%), from -€1,057 to -€4,153
- Staff costs +€42,736
new in 2025: €42,736
- Gross operating margin +€41,884
up €41,884, from -€450 to €41,434
- Financial charges +€874
up €874 (+394.5%), from €222 to €1,096
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 | €290,920 | €158,571 | -€132,349 | -45.5% |
| Fixed assets | 21/28 | €709 | €390 | -€319 | -45.0% |
| Tangible fixed assets | 22/27 | €709 | €390 | -€319 | -45.0% |
| Furniture and vehicles | 24 | €709 | €390 | -€319 | -45.0% |
| Current assets | 29/58 | €290,211 | €158,181 | -€132,030 | -45.5% |
| Stocks and contracts in progress | 3 | €37,881 | €58,262 | +€20,381 | +53.8% |
| Stocks | 30/36 | €37,881 | €58,262 | +€20,381 | +53.8% |
| Amounts receivable within one year | 40/41 | €250,525 | €74,957 | -€175,568 | -70.1% |
| Trade receivables | 40 | €249,129 | €72,323 | -€176,806 | -71.0% |
| Other amounts receivable | 41 | €1,397 | €2,634 | +€1,237 | +88.6% |
| Cash at bank and in hand | 54/58 | €1,805 | €24,604 | +€22,799 | +1263.2% |
| Deferred charges and accrued income | 490/1 | - | €358 | +€358 | |
| Total equity and liabilities | 10/49 | €290,920 | €158,571 | -€132,349 | -45.5% |
| Equity | 10/15 | €3,943 | €847 | -€3,096 | -78.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,057 | -€4,153 | -€3,096 | -292.8% |
| Amounts payable | 17/49 | €286,977 | €157,724 | -€129,253 | -45.0% |
| Amounts payable within one year | 42/48 | €284,321 | €157,724 | -€126,597 | -44.5% |
| Trade debts | 44 | €221,562 | €147,720 | -€73,842 | -33.3% |
| Suppliers | 440/4 | €221,562 | €147,720 | -€73,842 | -33.3% |
| Advances received on contracts in progress | 46 | €62,758 | - | -€62,758 | |
| Taxes, remuneration and social security | 45 | - | €10,004 | +€10,004 | |
| Taxes | 450/3 | - | €851 | +€851 | |
| Remuneration and social security | 454/9 | - | €9,152 | +€9,152 | |
| Accrued charges and deferred income | 492/3 | €2,656 | - | -€2,656 | |
| Remuneration, social security and pensions | 62 | - | €42,736 | +€42,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €319 | +€71 | +28.9% |
| Other operating charges | 640/8 | €139 | €427 | +€288 | +207.6% |
| Gross operating margin | 9900 | -€450 | €41,434 | +€41,884 | |
| Operating profit (loss) | 9901 | -€836 | -€2,047 | -€1,212 | -145.0% |
| Financial income | 75/76B | €0 | €47 | +€47 | +47140.0% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +47140.0% |
| Financial charges | 65/66B | €222 | €1,096 | +€874 | +394.5% |
| Recurring financial charges | 65 | €222 | €1,096 | +€874 | +394.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,057 | -€3,096 | -€2,039 | -192.8% |
| Profit (loss) for the period | 9904 | -€1,057 | -€3,096 | -€2,039 | -192.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,057 | -€3,096 | -€2,039 | -192.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.