EVIN: 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.
EVIN
Largest movements
- Receivables within one year -€39,254
down €39,254 (-59.6%), from €65,907 to €26,652
of which Other amounts receivable: -€34,649
- Cash +€3,459
up €3,459 (+24.6%), from €14,074 to €17,533
mainly Receivables within one year (+€39,254) and Tax, wage and social debts (+€257)
- Profit (loss) carried forward -€36,053
down €36,053 (-77.1%), from €46,752 to €10,699
- Gross operating margin -€4,979
down €4,979 (-18.7%), from €26,629 to €21,650
- Staff costs +€4,321
up €4,321 (+8.6%), from €50,347 to €54,668
- Other operating charges +€2,750
new in 2024: €2,750
- Taxes +€285
new in 2024: €285
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,982 | €47,186 | -€35,795 | -43.1% |
| Fixed assets | 21/28 | €186 | €186 | = | 0.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €82,796 | €47,000 | -€35,795 | -43.2% |
| Stocks and contracts in progress | 3 | €2,815 | €2,815 | = | 0.0% |
| Stocks | 30/36 | €2,815 | €2,815 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,907 | €26,652 | -€39,254 | -59.6% |
| Trade receivables | 40 | €4,605 | - | -€4,605 | |
| Other amounts receivable | 41 | €61,301 | €26,652 | -€34,649 | -56.5% |
| Cash at bank and in hand | 54/58 | €14,074 | €17,533 | +€3,459 | +24.6% |
| Total equity and liabilities | 10/49 | €82,982 | €47,186 | -€35,795 | -43.1% |
| Equity | 10/15 | €82,982 | €46,929 | -€36,053 | -43.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,638 | €17,638 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,778 | €15,778 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,752 | €10,699 | -€36,053 | -77.1% |
| Amounts payable | 17/49 | - | €257 | +€257 | |
| Amounts payable within one year | 42/48 | - | €257 | +€257 | |
| Taxes, remuneration and social security | 45 | - | €257 | +€257 | |
| Taxes | 450/3 | - | €257 | +€257 | |
| Remuneration, social security and pensions | 62 | €50,347 | €54,668 | +€4,321 | +8.6% |
| Other operating charges | 640/8 | - | €2,750 | +€2,750 | |
| Gross operating margin | 9900 | €26,629 | €21,650 | -€4,979 | -18.7% |
| Operating profit (loss) | 9901 | -€23,718 | -€35,768 | -€12,050 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,718 | -€35,768 | -€12,050 | -50.8% |
| Income taxes | 67/77 | - | €285 | +€285 | |
| Profit (loss) for the period | 9904 | -€23,718 | -€36,053 | -€12,335 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,718 | -€36,053 | -€12,335 | -52.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.