EVIOTIS: 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.
EVIOTIS
Largest movements
- Receivables within one year -€12,774
down €12,774 (-48.4%), from €26,411 to €13,637
of which Trade receivables: -€16,033
- Tangible fixed assets -€7,003
down €7,003 (-19.6%), from €35,742 to €28,739
of which Furniture and vehicles: -€6,049
- Cash +€6,920
up €6,920 (+284.5%), from €2,432 to €9,353
mainly Receivables within one year (+€12,774) and Trade debts (+€9,204)
- Deferred charges and accrued income -€5,770
no longer reported in 2024 (was €5,770)
- Stocks and contracts +€1,470
up €1,470 (+14.3%), from €10,315 to €11,785
- Profit (loss) carried forward -€33,559
down €33,559 (-74.0%), from -€45,365 to -€78,924
- Trade debts +€9,204
up €9,204 (+9.5%), from €96,556 to €105,760
- Other debts +€8,146
up €8,146 (+38.3%), from €21,267 to €29,413
- Tax, wage and social debts -€948
down €948 (-9.3%), from €10,147 to €9,199
of which Remuneration and social security: -€576
- Gross operating margin +€18,865
up €18,865 (+97.0%), from -€19,452 to -€587
- Staff costs +€4,610
up €4,610 (+23.5%), from €19,631 to €24,241
- Depreciation +€2,961
up €2,961 (+73.2%), from €4,042 to €7,003
- Taxes -€503
no longer reported in 2024 (was €503)
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
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 | €84,705 | €67,548 | -€17,157 | -20.3% |
| Fixed assets | 21/28 | €35,742 | €28,739 | -€7,003 | -19.6% |
| Tangible fixed assets | 22/27 | €35,742 | €28,739 | -€7,003 | -19.6% |
| Furniture and vehicles | 24 | €26,791 | €20,742 | -€6,049 | -22.6% |
| Other tangible fixed assets | 26 | €8,951 | €7,997 | -€954 | -10.7% |
| Current assets | 29/58 | €48,963 | €38,809 | -€10,154 | -20.7% |
| Stocks and contracts in progress | 3 | €10,315 | €11,785 | +€1,470 | +14.3% |
| Stocks | 30/36 | €10,315 | €11,785 | +€1,470 | +14.3% |
| Amounts receivable within one year | 40/41 | €26,411 | €13,637 | -€12,774 | -48.4% |
| Trade receivables | 40 | €16,914 | €881 | -€16,033 | -94.8% |
| Other amounts receivable | 41 | €9,497 | €12,756 | +€3,259 | +34.3% |
| Current investments | 50/53 | €4,034 | €4,034 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,432 | €9,353 | +€6,920 | +284.5% |
| Deferred charges and accrued income | 490/1 | €5,770 | - | -€5,770 | |
| Total equity and liabilities | 10/49 | €84,705 | €67,548 | -€17,157 | -20.3% |
| Equity | 10/15 | -€43,265 | -€76,824 | -€33,559 | -77.6% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,365 | -€78,924 | -€33,559 | -74.0% |
| Amounts payable | 17/49 | €127,970 | €144,372 | +€16,403 | +12.8% |
| Amounts payable within one year | 42/48 | €127,970 | €144,372 | +€16,403 | +12.8% |
| Trade debts | 44 | €96,556 | €105,760 | +€9,204 | +9.5% |
| Suppliers | 440/4 | €96,556 | €105,760 | +€9,204 | +9.5% |
| Taxes, remuneration and social security | 45 | €10,147 | €9,199 | -€948 | -9.3% |
| Taxes | 450/3 | €950 | €578 | -€372 | -39.1% |
| Remuneration and social security | 454/9 | €9,197 | €8,621 | -€576 | -6.3% |
| Other amounts payable | 47/48 | €21,267 | €29,413 | +€8,146 | +38.3% |
| Remuneration, social security and pensions | 62 | €19,631 | €24,241 | +€4,610 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,042 | €7,003 | +€2,961 | +73.2% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | -€19,452 | -€587 | +€18,865 | +97.0% |
| Operating profit (loss) | 9901 | -€43,857 | -€32,219 | +€11,638 | +26.5% |
| Financial income | 75/76B | €159 | - | -€159 | |
| Recurring financial income | 75 | €159 | - | -€159 | |
| Financial charges | 65/66B | €1,164 | €1,340 | +€176 | +15.1% |
| Recurring financial charges | 65 | €1,164 | €1,340 | +€176 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€44,862 | -€33,559 | +€11,303 | +25.2% |
| Income taxes | 67/77 | €503 | - | -€503 | |
| Profit (loss) for the period | 9904 | -€45,365 | -€33,559 | +€11,806 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,365 | -€33,559 | +€11,806 | +26.0% |
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 1 October 2026 via checked.be.