EVIGA: 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.
EVIGA
Largest movements
- Cash -€19,867
down €19,867 (-78.1%), from €25,444 to €5,578
mainly Net result for the year (-€13,154) and Investment in fixed assets (net) (-€8,838)
- Tangible fixed assets +€4,313
up €4,313 (+41.3%), from €10,432 to €14,745
of which Furniture and vehicles: +€4,912
- Receivables within one year +€3,543
up €3,543 (+218.4%), from €1,622 to €5,166
of which Trade receivables: +€3,653
- Stocks and contracts +€1,225
up €1,225 (+46.4%), from €2,642 to €3,866
- Deferred charges and accrued income +€875
up €875 (+125.9%), from €696 to €1,571
- Profit (loss) carried forward -€13,154
down €13,154 (-37.8%), from €34,802 to €21,648
- Tax, wage and social debts +€2,217
up €2,217, from €0 to €2,217
of which Remuneration and social security: +€2,200
- Trade debts +€850
up €850 (+56.9%), from €1,493 to €2,343
- Gross operating margin -€9,720
down €9,720, from €2,809 to -€6,911
- Depreciation +€1,406
up €1,406 (+45.9%), from €3,062 to €4,467
- Other operating charges +€1,347
up €1,347 (+53029.1%), from €3 to €1,349
- Financial charges +€188
up €188 (+78.6%), from €239 to €426
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 | €40,836 | €30,983 | -€9,853 | -24.1% |
| Fixed assets | 21/28 | €10,432 | €14,803 | +€4,370 | +41.9% |
| Tangible fixed assets | 22/27 | €10,432 | €14,745 | +€4,313 | +41.3% |
| Furniture and vehicles | 24 | €8,635 | €13,548 | +€4,912 | +56.9% |
| Other tangible fixed assets | 26 | €1,797 | €1,198 | -€599 | -33.3% |
| Financial fixed assets | 28 | - | €57 | +€57 | |
| Current assets | 29/58 | €30,404 | €16,180 | -€14,223 | -46.8% |
| Stocks and contracts in progress | 3 | €2,642 | €3,866 | +€1,225 | +46.4% |
| Stocks | 30/36 | €2,642 | €3,866 | +€1,225 | +46.4% |
| Amounts receivable within one year | 40/41 | €1,622 | €5,166 | +€3,543 | +218.4% |
| Trade receivables | 40 | €1,304 | €4,957 | +€3,653 | +280.1% |
| Other amounts receivable | 41 | €318 | €209 | -€109 | -34.3% |
| Cash at bank and in hand | 54/58 | €25,444 | €5,578 | -€19,867 | -78.1% |
| Deferred charges and accrued income | 490/1 | €696 | €1,571 | +€875 | +125.9% |
| Total equity and liabilities | 10/49 | €40,836 | €30,983 | -€9,853 | -24.1% |
| Equity | 10/15 | €38,802 | €25,648 | -€13,154 | -33.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,802 | €21,648 | -€13,154 | -37.8% |
| Amounts payable | 17/49 | €2,034 | €5,336 | +€3,301 | +162.3% |
| Amounts payable within one year | 42/48 | €1,650 | €4,936 | +€3,286 | +199.2% |
| Trade debts | 44 | €1,493 | €2,343 | +€850 | +56.9% |
| Suppliers | 440/4 | €1,493 | €2,343 | +€850 | +56.9% |
| Taxes, remuneration and social security | 45 | €0 | €2,217 | +€2,217 | |
| Taxes | 450/3 | €0 | €17 | +€17 | |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €157 | €376 | +€219 | +139.2% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,062 | €4,467 | +€1,406 | +45.9% |
| Other operating charges | 640/8 | €3 | €1,349 | +€1,347 | +53029.1% |
| Gross operating margin | 9900 | €2,809 | -€6,911 | -€9,720 | |
| Operating profit (loss) | 9901 | -€256 | -€12,728 | -€12,472 | -4879.2% |
| Financial income | 75/76B | €32 | €0 | -€32 | -99.4% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -99.4% |
| Financial charges | 65/66B | €239 | €426 | +€188 | +78.6% |
| Recurring financial charges | 65 | €239 | €426 | +€188 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | -€462 | -€13,154 | -€12,692 | -2746.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€462 | -€13,154 | -€12,692 | -2746.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€462 | -€13,154 | -€12,692 | -2746.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.