evillas: 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.
What changed
evillas
NACE 68.110, Buying and selling of own real estate
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€178,855
2024 · €176,190+€2,665
Equity
€6.9m
2024 · €6.7m+€178,855
Cash
€857,363
2024 · €1.1m-€209,341
Balance sheet total
€42.3m
2024 · €31.4m+€10.9m
Largest movements
Assets
- Stocks and contracts +€11.2m
up €11.2m (+39.7%), from €28.3m to €39.5m
Equity and liabilities
- Other debts +€7.5m
up €7.5m (+93.7%), from €8.0m to €15.5m
- Advances received +€4.3m
up €4.3m (+33.2%), from €13.1m to €17.4m
- Trade debts -€1.1m
down €1.1m (-33.4%), from €3.3m to €2.2m
Income statement
- Turnover -€8.1m
down €8.1m (-21.1%), from €38.5m to €30.4m
- Goods and materials +€5.9m
up €5.9m (+19.3%), from €30.7m to €36.7m
- Services and other goods +€512,295
up €512,295 (+21.2%), from €2.4m to €2.9m
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.
Result 2024
€176,190
Turnover
-€8.1m
Other operating income
+€10,475
Goods and materials
-€5.9m
Services and other goods
-€512,295
Staff costs
+€47,073
Depreciation
-€6,940
Write-downs
+€10,637
Other operating charges
+€20,598
Other operating items
+€14.6m
Financial income
+€12,234
Financial charges
-€33,971
Taxes
-€38,492
Result 2025
€178,855
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.
From operations
-€160,449
Investment
-€49,092
Financing
+€200
Cash 2024
€1.1m
From operations (derived)
-€160,449
Net result for the year
+€178,855
Depreciation
+€109,554
Stocks and contracts
-€11.2m
Receivables within one year
+€95,612
Smaller working-capital items
-€1,425
Trade debts
-€1.1m
Tax, wage and social debts
-€66,296
Advances received
+€4.3m
Other debts
+€7.5m
Investment (derived)
-€49,092
Investment in fixed assets (net)
-€49,092
Financing
+€200
Debts after one year
+€200
Cash 2025
€857,363
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,441,845 | €42,305,711 | +€10.9m | +34.6% |
| Fixed assets | 21/28 | €485,198 | €424,736 | -€60,462 | -12.5% |
| Tangible fixed assets | 22/27 | €327,762 | €274,200 | -€53,562 | -16.3% |
| Plant, machinery and equipment | 23 | €26,654 | €43,039 | +€16,384 | +61.5% |
| Furniture and vehicles | 24 | €242,410 | €184,976 | -€57,434 | -23.7% |
| Other tangible fixed assets | 26 | €58,698 | €46,186 | -€12,512 | -21.3% |
| Financial fixed assets | 28 | €157,436 | €150,536 | -€6,900 | -4.4% |
| Other financial fixed assets | 284/8 | €157,436 | €150,536 | -€6,900 | -4.4% |
| Amounts receivable and cash guarantees | 285/8 | €157,436 | €150,536 | -€6,900 | -4.4% |
| Current assets | 29/58 | €30,956,647 | €41,880,974 | +€10.9m | +35.3% |
| Stocks and contracts in progress | 3 | €28,285,446 | €39,503,515 | +€11.2m | +39.7% |
| Contracts in progress | 37 | €28,285,446 | €39,503,515 | +€11.2m | +39.7% |
| Amounts receivable within one year | 40/41 | €1,559,851 | €1,464,240 | -€95,612 | -6.1% |
| Trade receivables | 40 | €1,439,036 | €1,342,303 | -€96,733 | -6.7% |
| Other amounts receivable | 41 | €120,815 | €121,937 | +€1,121 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,066,704 | €857,363 | -€209,341 | -19.6% |
| Deferred charges and accrued income | 490/1 | €44,646 | €55,857 | +€11,211 | +25.1% |
| Total equity and liabilities | 10/49 | €31,441,845 | €42,305,711 | +€10.9m | +34.6% |
| Equity | 10/15 | €6,677,269 | €6,856,125 | +€178,855 | +2.7% |
| Contributions | 10/11 | €2,811,600 | €2,811,600 | = | 0.0% |
| Capital | 10 | €2,811,600 | €2,811,600 | = | 0.0% |
| Issued capital | 100 | €2,811,600 | €2,811,600 | = | 0.0% |
| Reserves | 13 | €1,404,345 | €1,463,597 | +€59,252 | +4.2% |
| Non-distributable reserves | 130/1 | €163,475 | €222,727 | +€59,252 | +36.2% |
| Legal reserve | 130 | €163,475 | €222,727 | +€59,252 | +36.2% |
| Tax-exempt reserves | 132 | €1,006,190 | - | -€1.0m | |
| Distributable reserves | 133 | €234,680 | €1,240,870 | +€1.0m | +428.7% |
| Profit (loss) carried forward | 14 | €2,461,324 | €2,580,927 | +€119,603 | +4.9% |
| Amounts payable | 17/49 | €24,764,576 | €35,449,586 | +€10.7m | +43.1% |
| Amounts payable after more than one year | 17 | €7,200 | €7,400 | +€200 | +2.8% |
| Other amounts payable | 178/9 | €7,200 | €7,400 | +€200 | +2.8% |
| Amounts payable within one year | 42/48 | €24,616,186 | €35,291,211 | +€10.7m | +43.4% |
| Trade debts | 44 | €3,311,978 | €2,206,638 | -€1.1m | -33.4% |
| Suppliers | 440/4 | €3,311,978 | €2,206,638 | -€1.1m | -33.4% |
| Advances received on contracts in progress | 46 | €13,082,283 | €17,428,942 | +€4.3m | +33.2% |
| Taxes, remuneration and social security | 45 | €216,926 | €150,630 | -€66,296 | -30.6% |
| Taxes | 450/3 | €125,204 | €63,854 | -€61,350 | -49.0% |
| Remuneration and social security | 454/9 | €91,722 | €86,777 | -€4,946 | -5.4% |
| Other amounts payable | 47/48 | €8,005,000 | €15,505,000 | +€7.5m | +93.7% |
| Accrued charges and deferred income | 492/3 | €141,190 | €150,975 | +€9,786 | +6.9% |
| Operating income | 70/76A | €35,227,779 | €41,697,872 | +€6.5m | +18.4% |
| Turnover | 70 | €38,538,240 | €30,416,900 | -€8.1m | -21.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€3,476,496 | €11,207,432 | +€14.7m | |
| Other operating income | 74 | €40,292 | €50,767 | +€10,475 | +26.0% |
| Non-recurring operating income | 76A | €125,743 | €22,773 | -€102,971 | -81.9% |
| Operating charges | 60/66A | €34,529,014 | €40,936,213 | +€6.4m | +18.6% |
| Goods for resale, raw materials and consumables | 60 | €30,741,160 | €36,682,280 | +€5.9m | +19.3% |
| Purchases | 600/8 | €30,741,160 | €36,682,280 | +€5.9m | +19.3% |
| Services and other goods | 61 | €2,418,109 | €2,930,405 | +€512,295 | +21.2% |
| Remuneration, social security and pensions | 62 | €1,180,048 | €1,132,975 | -€47,073 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,613 | €109,554 | +€6,940 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€10,637 | -€10,637 | |
| Other operating charges | 640/8 | €79,460 | €58,862 | -€20,598 | -25.9% |
| Non-recurring operating charges | 66A | €7,624 | €32,774 | +€25,150 | +329.9% |
| Operating profit (loss) | 9901 | €698,765 | €761,659 | +€62,895 | +9.0% |
| Financial income | 75/76B | €82,237 | €94,471 | +€12,234 | +14.9% |
| Recurring financial income | 75 | €82,237 | €94,471 | +€12,234 | +14.9% |
| Income from current assets | 751 | €160 | €619 | +€459 | +286.5% |
| Other financial income | 752/9 | €82,077 | €93,852 | +€11,775 | +14.3% |
| Financial charges | 65/66B | €573,806 | €607,777 | +€33,971 | +5.9% |
| Recurring financial charges | 65 | €573,806 | €607,777 | +€33,971 | +5.9% |
| Debt charges | 650 | €324,406 | €414,083 | +€89,678 | +27.6% |
| Other financial charges | 652/9 | €249,400 | €193,694 | -€55,706 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €207,196 | €248,353 | +€41,157 | +19.9% |
| Income taxes | 67/77 | €31,006 | €69,498 | +€38,492 | +124.1% |
| Taxes | 670/3 | €121,662 | €70,000 | -€51,662 | -42.5% |
| Tax adjustments and reversals of tax provisions | 77 | €90,656 | €502 | -€90,154 | -99.4% |
| Profit (loss) for the period | 9904 | €176,190 | €178,855 | +€2,665 | +1.5% |
| Transfer from tax-exempt reserves | 789 | - | €1,006,190 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €176,190 | €1,185,045 | +€1.0m | +572.6% |
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.