EVIRA: 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.
EVIRA
Largest movements
- Cash +€17,013
up €17,013 (+18.6%), from €91,227 to €108,241
mainly Net result for the year (+€101,425) and Depreciation (+€9,673)
- Tangible fixed assets -€9,673
down €9,673 (-6.4%), from €150,379 to €140,707
of which Furniture and vehicles: -€7,807
- Receivables within one year +€4,106
up €4,106 (+619.3%), from €663 to €4,769
of which Other amounts receivable: +€3,335
- Reserves +€101,425
up €101,425 (+114.5%), from €88,611 to €190,036
- Debts after one year -€63,191
down €63,191 (-62.8%), from €100,650 to €37,460
- Tax, wage and social debts -€20,819
down €20,819 (-52.6%), from €39,591 to €18,772
of which Remuneration and social security: -€25,396
- Current portion of long-term debt -€3,571
down €3,571 (-29.7%), from €12,005 to €8,435
- Staff costs -€52,408
down €52,408 (-48.0%), from €109,112 to €56,704
- Taxes +€22,633
up €22,633 (+99.7%), from €22,690 to €45,323
- Other operating charges -€11,073
down €11,073 (-86.6%), from €12,785 to €1,713
- Gross operating margin +€5,316
up €5,316 (+2.5%), from €212,851 to €218,167
- Depreciation -€2,576
down €2,576 (-21.0%), from €12,248 to €9,673
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 | €245,539 | €256,206 | +€10,666 | +4.3% |
| Fixed assets | 21/28 | €151,729 | €142,057 | -€9,673 | -6.4% |
| Tangible fixed assets | 22/27 | €150,379 | €140,707 | -€9,673 | -6.4% |
| Land and buildings | 22 | €130,566 | €130,566 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,916 | €4,050 | -€1,866 | -31.5% |
| Furniture and vehicles | 24 | €13,897 | €6,091 | -€7,807 | -56.2% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €93,810 | €114,149 | +€20,339 | +21.7% |
| Amounts receivable within one year | 40/41 | €663 | €4,769 | +€4,106 | +619.3% |
| Trade receivables | 40 | €663 | €1,434 | +€771 | +116.3% |
| Other amounts receivable | 41 | - | €3,335 | +€3,335 | |
| Cash at bank and in hand | 54/58 | €91,227 | €108,241 | +€17,013 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,920 | €1,139 | -€781 | -40.7% |
| Total equity and liabilities | 10/49 | €245,539 | €256,206 | +€10,666 | +4.3% |
| Equity | 10/15 | €88,611 | €190,036 | +€101,425 | +114.5% |
| Reserves | 13 | €88,611 | €190,036 | +€101,425 | +114.5% |
| Distributable reserves | 133 | €88,611 | €190,036 | +€101,425 | +114.5% |
| Amounts payable | 17/49 | €156,929 | €66,170 | -€90,759 | -57.8% |
| Amounts payable after more than one year | 17 | €100,650 | €37,460 | -€63,191 | -62.8% |
| Financial debts | 170/4 | €100,650 | €37,460 | -€63,191 | -62.8% |
| Amounts payable within one year | 42/48 | €54,809 | €28,432 | -€26,377 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | €12,005 | €8,435 | -€3,571 | -29.7% |
| Trade debts | 44 | €3,213 | €1,226 | -€1,987 | -61.8% |
| Suppliers | 440/4 | €3,213 | €1,226 | -€1,987 | -61.8% |
| Taxes, remuneration and social security | 45 | €39,591 | €18,772 | -€20,819 | -52.6% |
| Taxes | 450/3 | €10,746 | €15,323 | +€4,577 | +42.6% |
| Remuneration and social security | 454/9 | €28,844 | €3,448 | -€25,396 | -88.0% |
| Accrued charges and deferred income | 492/3 | €1,470 | €278 | -€1,191 | -81.1% |
| Non-recurring operating income | 76A | - | €15 | +€15 | |
| Remuneration, social security and pensions | 62 | €109,112 | €56,704 | -€52,408 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,248 | €9,673 | -€2,576 | -21.0% |
| Other operating charges | 640/8 | €12,785 | €1,713 | -€11,073 | -86.6% |
| Gross operating margin | 9900 | €212,851 | €218,167 | +€5,316 | +2.5% |
| Operating profit (loss) | 9901 | €78,706 | €150,078 | +€71,372 | +90.7% |
| Financial income | 75/76B | €60 | €536 | +€476 | +793.1% |
| Recurring financial income | 75 | €60 | €536 | +€476 | +793.1% |
| Non-recurring financial income | 76B | €60 | - | -€60 | |
| Financial charges | 65/66B | €4,712 | €3,866 | -€847 | -18.0% |
| Recurring financial charges | 65 | €4,712 | €3,866 | -€847 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €74,053 | €146,748 | +€72,695 | +98.2% |
| Income taxes | 67/77 | €22,690 | €45,323 | +€22,633 | +99.7% |
| Profit (loss) for the period | 9904 | €51,363 | €101,425 | +€50,062 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,363 | €101,425 | +€50,062 | +97.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.