EVIGT: 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.
EVIGT
Largest movements
- Tangible fixed assets +€228,999
up €228,999 (+527.3%), from €43,425 to €272,424
of which Land and buildings: +€245,092
- Receivables within one year -€10,521
down €10,521 (-24.5%), from €42,872 to €32,351
of which Trade receivables: -€12,218
- Cash +€4,356
new in 2025: €4,356
mainly Debts after one year (+€203,593) and Depreciation (+€25,976)
- Debts after one year +€203,593
up €203,593 (+961.1%), from €21,183 to €224,775
- Current portion of long-term debt +€7,218
up €7,218 (+62.1%), from €11,629 to €18,848
- Tax, wage and social debts +€4,726
up €4,726 (+328.2%), from €1,440 to €6,166
of which Remuneration and social security: +€3,976
- Trade debts +€4,154
up €4,154 (+114.1%), from €3,641 to €7,795
- Financial charges +€9,863
up €9,863 (+494.1%), from €1,996 to €11,860
- Depreciation +€5,413
up €5,413 (+26.3%), from €20,563 to €25,976
- Gross operating margin +€4,077
up €4,077 (+11.3%), from €36,037 to €40,114
- Taxes -€3,102
down €3,102 (-94.1%), from €3,295 to €194
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 | €91,246 | €311,936 | +€220,689 | +241.9% |
| Fixed assets | 21/28 | €44,700 | €273,449 | +€228,749 | +511.7% |
| Intangible fixed assets | 21 | €875 | €625 | -€250 | -28.6% |
| Tangible fixed assets | 22/27 | €43,425 | €272,424 | +€228,999 | +527.3% |
| Land and buildings | 22 | - | €245,092 | +€245,092 | |
| Plant, machinery and equipment | 23 | €5,551 | €3,435 | -€2,116 | -38.1% |
| Furniture and vehicles | 24 | €421 | €128 | -€293 | -69.5% |
| Leasing and similar rights | 25 | €37,453 | €23,768 | -€13,685 | -36.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €46,546 | €38,487 | -€8,059 | -17.3% |
| Stocks and contracts in progress | 3 | €3,293 | €1,531 | -€1,762 | -53.5% |
| Stocks | 30/36 | €2,167 | €1,531 | -€636 | -29.3% |
| Contracts in progress | 37 | €1,127 | €0 | -€1,127 | -100.0% |
| Amounts receivable within one year | 40/41 | €42,872 | €32,351 | -€10,521 | -24.5% |
| Trade receivables | 40 | €37,408 | €25,190 | -€12,218 | -32.7% |
| Other amounts receivable | 41 | €5,464 | €7,161 | +€1,697 | +31.1% |
| Cash at bank and in hand | 54/58 | - | €4,356 | +€4,356 | |
| Deferred charges and accrued income | 490/1 | €381 | €249 | -€132 | -34.6% |
| Total equity and liabilities | 10/49 | €91,246 | €311,936 | +€220,689 | +241.9% |
| Equity | 10/15 | €47,458 | €47,692 | +€234 | +0.5% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €24,458 | €24,692 | +€234 | +1.0% |
| Distributable reserves | 133 | €24,458 | €24,692 | +€234 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,788 | €264,244 | +€220,455 | +503.5% |
| Amounts payable after more than one year | 17 | €21,183 | €224,775 | +€203,593 | +961.1% |
| Financial debts | 170/4 | €21,183 | €224,775 | +€203,593 | +961.1% |
| Amounts payable within one year | 42/48 | €21,356 | €38,068 | +€16,713 | +78.3% |
| Current portion of amounts payable after more than one year | 42 | €11,629 | €18,848 | +€7,218 | +62.1% |
| Financial debts | 43 | €1,027 | €0 | -€1,027 | -100.0% |
| Credit institutions | 430/8 | €1,027 | €0 | -€1,027 | -100.0% |
| Trade debts | 44 | €3,641 | €7,795 | +€4,154 | +114.1% |
| Suppliers | 440/4 | €3,641 | €7,795 | +€4,154 | +114.1% |
| Taxes, remuneration and social security | 45 | €1,440 | €6,166 | +€4,726 | +328.2% |
| Taxes | 450/3 | €1,440 | €2,189 | +€749 | +52.1% |
| Remuneration and social security | 454/9 | - | €3,976 | +€3,976 | |
| Other amounts payable | 47/48 | €3,618 | €5,260 | +€1,642 | +45.4% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,400 | +€150 | +12.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,563 | €25,976 | +€5,413 | +26.3% |
| Other operating charges | 640/8 | €1,947 | €1,771 | -€176 | -9.0% |
| Gross operating margin | 9900 | €36,037 | €40,114 | +€4,077 | +11.3% |
| Operating profit (loss) | 9901 | €13,528 | €12,368 | -€1,160 | -8.6% |
| Financial income | 75/76B | €35 | €86 | +€52 | +148.8% |
| Recurring financial income | 75 | €35 | €86 | +€52 | +148.8% |
| Financial charges | 65/66B | €1,996 | €11,860 | +€9,863 | +494.1% |
| Recurring financial charges | 65 | €1,996 | €11,860 | +€9,863 | +494.1% |
| Profit (loss) for the period before taxes | 9903 | €11,566 | €595 | -€10,971 | -94.9% |
| Income taxes | 67/77 | €3,295 | €194 | -€3,102 | -94.1% |
| Profit (loss) for the period | 9904 | €8,271 | €401 | -€7,870 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,271 | €401 | -€7,870 | -95.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.