EVIS BELGIUM: 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.
EVIS BELGIUM
Largest movements
- Tangible fixed assets -€10,081
down €10,081 (-30.5%), from €33,034 to €22,954
- Cash +€5,364
up €5,364 (+15.7%), from €34,066 to €39,429
mainly Other debts (+€10,776) and Depreciation (+€10,636)
- Trade debts -€12,370
down €12,370 (-79.0%), from €15,656 to €3,286
- Other debts +€10,776
up €10,776 (+25.2%), from €42,703 to €53,480
- Debts after one year -€3,972
down €3,972 (-55.9%), from €7,103 to €3,131
- Profit (loss) carried forward +€2,793
up €2,793 (+21.1%), from €13,235 to €16,028
- Tax, wage and social debts -€1,220
no longer reported in 2025 (was €1,220)
- Other operating charges +€6,263
up €6,263 (+53.8%), from €11,645 to €17,908
- Gross operating margin +€2,492
up €2,492 (+7.7%), from €32,333 to €34,824
- Taxes -€2,392
down €2,392, from €1,631 to -€761
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.
Derived cash bridge
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 | €100,878 | €96,384 | -€4,494 | -4.5% |
| Fixed assets | 21/28 | €34,146 | €23,510 | -€10,636 | -31.1% |
| Intangible fixed assets | 21 | €1,112 | €556 | -€556 | -50.0% |
| Tangible fixed assets | 22/27 | €33,034 | €22,954 | -€10,081 | -30.5% |
| Plant, machinery and equipment | 23 | €15,644 | €11,251 | -€4,393 | -28.1% |
| Furniture and vehicles | 24 | €8,214 | €5,967 | -€2,247 | -27.4% |
| Leasing and similar rights | 25 | €9,176 | €5,735 | -€3,441 | -37.5% |
| Current assets | 29/58 | €66,732 | €72,874 | +€6,142 | +9.2% |
| Stocks and contracts in progress | 3 | €3,111 | €2,981 | -€130 | -4.2% |
| Stocks | 30/36 | €3,111 | €2,981 | -€130 | -4.2% |
| Amounts receivable within one year | 40/41 | €29,556 | €30,464 | +€908 | +3.1% |
| Other amounts receivable | 41 | €29,556 | €30,464 | +€908 | +3.1% |
| Cash at bank and in hand | 54/58 | €34,066 | €39,429 | +€5,364 | +15.7% |
| Total equity and liabilities | 10/49 | €100,878 | €96,384 | -€4,494 | -4.5% |
| Equity | 10/15 | €33,695 | €36,488 | +€2,793 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,235 | €16,028 | +€2,793 | +21.1% |
| Amounts payable | 17/49 | €67,183 | €59,896 | -€7,287 | -10.8% |
| Amounts payable after more than one year | 17 | €7,103 | €3,131 | -€3,972 | -55.9% |
| Financial debts | 170/4 | €7,103 | €3,131 | -€3,972 | -55.9% |
| Amounts payable within one year | 42/48 | €60,081 | €56,765 | -€3,315 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €502 | - | -€502 | |
| Trade debts | 44 | €15,656 | €3,286 | -€12,370 | -79.0% |
| Suppliers | 440/4 | €15,656 | €3,286 | -€12,370 | -79.0% |
| Taxes, remuneration and social security | 45 | €1,220 | - | -€1,220 | |
| Taxes | 450/3 | €1,220 | - | -€1,220 | |
| Other amounts payable | 47/48 | €42,703 | €53,480 | +€10,776 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,826 | €10,636 | -€190 | -1.8% |
| Other operating charges | 640/8 | €11,645 | €17,908 | +€6,263 | +53.8% |
| Non-recurring operating charges | 66A | €63 | €194 | +€130 | +207% |
| Gross operating margin | 9900 | €32,333 | €34,824 | +€2,492 | +7.7% |
| Operating profit (loss) | 9901 | €9,798 | €6,086 | -€3,712 | -37.9% |
| Financial income | 75/76B | €210 | €88 | -€121 | -57.9% |
| Recurring financial income | 75 | €210 | €88 | -€121 | -57.9% |
| Financial charges | 65/66B | €4,438 | €4,143 | -€295 | -6.6% |
| Recurring financial charges | 65 | €4,438 | €4,143 | -€295 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €5,570 | €2,032 | -€3,538 | -63.5% |
| Income taxes | 67/77 | €1,631 | -€761 | -€2,392 | |
| Profit (loss) for the period | 9904 | €3,939 | €2,793 | -€1,146 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,939 | €2,793 | -€1,146 | -29.1% |
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 30 October 2026 via checked.be.