Evinrude: 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.
Evinrude
Largest movements
- Cash -€111,768
down €111,768 (-64.7%), from €172,659 to €60,891
mainly Contributions, distributions and other (-€142,127) and Tax, wage and social debts (-€20,597)
- Tangible fixed assets +€13,025
up €13,025 (+284.3%), from €4,582 to €17,606
of which Furniture and vehicles: +€13,841
- Reserves -€76,127
down €76,127 (-53.6%), from €142,127 to €66,000
- Tax, wage and social debts -€20,597
down €20,597 (-63.4%), from €32,486 to €11,889
- Trade debts -€1,986
no longer reported in 2024 (was €1,986)
- Gross operating margin +€23,537
up €23,537 (+33.7%), from €69,775 to €93,311
- Taxes +€9,781
up €9,781 (+69.0%), from €14,168 to €23,949
- Depreciation +€2,008
up €2,008 (+168.2%), from €1,194 to €3,202
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 | €177,241 | €78,498 | -€98,743 | -55.7% |
| Fixed assets | 21/28 | €4,582 | €17,606 | +€13,025 | +284.3% |
| Tangible fixed assets | 22/27 | €4,582 | €17,606 | +€13,025 | +284.3% |
| Furniture and vehicles | 24 | €832 | €14,673 | +€13,841 | +1662.6% |
| Other tangible fixed assets | 26 | €3,750 | €2,933 | -€816 | -21.8% |
| Current assets | 29/58 | €172,659 | €60,891 | -€111,768 | -64.7% |
| Cash at bank and in hand | 54/58 | €172,659 | €60,891 | -€111,768 | -64.7% |
| Total equity and liabilities | 10/49 | €177,241 | €78,498 | -€98,743 | -55.7% |
| Equity | 10/15 | €142,541 | €66,459 | -€76,082 | -53.4% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €142,127 | €66,000 | -€76,127 | -53.6% |
| Distributable reserves | 133 | €142,127 | €66,000 | -€76,127 | -53.6% |
| Profit (loss) carried forward | 14 | €412 | €457 | +€46 | +11.1% |
| Amounts payable | 17/49 | €34,700 | €12,038 | -€22,662 | -65.3% |
| Amounts payable within one year | 42/48 | €34,700 | €12,038 | -€22,662 | -65.3% |
| Trade debts | 44 | €1,986 | - | -€1,986 | |
| Suppliers | 440/4 | €1,986 | - | -€1,986 | |
| Taxes, remuneration and social security | 45 | €32,486 | €11,889 | -€20,597 | -63.4% |
| Taxes | 450/3 | €32,486 | €11,889 | -€20,597 | -63.4% |
| Other amounts payable | 47/48 | €227 | €149 | -€79 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €3,202 | +€2,008 | +168.2% |
| Gross operating margin | 9900 | €69,775 | €93,311 | +€23,537 | +33.7% |
| Operating profit (loss) | 9901 | €68,581 | €90,109 | +€21,529 | +31.4% |
| Financial charges | 65/66B | €1 | €115 | +€114 | +11478.8% |
| Recurring financial charges | 65 | €1 | €115 | +€114 | +11478.8% |
| Profit (loss) for the period before taxes | 9903 | €68,580 | €89,995 | +€21,415 | +31.2% |
| Income taxes | 67/77 | €14,168 | €23,949 | +€9,781 | +69.0% |
| Profit (loss) for the period | 9904 | €54,412 | €66,046 | +€11,634 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,412 | €66,046 | +€11,634 | +21.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.