EVISA: 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.
EVISA
Largest movements
- Cash -€53,471
down €53,471 (-95.0%), from €56,299 to €2,829
mainly Other debts (-€44,623) and Debts after one year (-€17,500)
- Receivables after one year -€30,000
down €30,000 (-5.9%), from €512,000 to €482,000
- Other debts -€44,623
down €44,623 (-7.7%), from €576,714 to €532,091
- Debts after one year -€17,500
no longer reported in 2025 (was €17,500)
- Current portion of long-term debt -€12,500
down €12,500 (-41.7%), from €30,000 to €17,500
- Profit (loss) carried forward -€10,088
down €10,088 (-9.3%), from -€107,964 to -€118,051
- Write-downs -€128,000
no longer reported in 2025 (was €128,000)
- Financial charges -€108,603
down €108,603 (-99.2%), from €109,521 to €917
of which Non-recurring financial charges: -€108,194
- Gross operating margin -€69,182
down €69,182, from €68,536 to -€646
- Financial income -€14,673
no longer reported in 2025 (was €14,673)
- Depreciation -€4,305
down €4,305 (-46.3%), from €9,305 to €5,000
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 | €769,229 | €680,816 | -€88,414 | -11.5% |
| Fixed assets | 21/28 | €200,930 | €195,930 | -€5,000 | -2.5% |
| Tangible fixed assets | 22/27 | €200,930 | €195,930 | -€5,000 | -2.5% |
| Land and buildings | 22 | €194,801 | €194,418 | -€383 | -0.2% |
| Furniture and vehicles | 24 | €3,905 | €1,512 | -€2,394 | -61.3% |
| Other tangible fixed assets | 26 | €2,224 | - | -€2,224 | |
| Current assets | 29/58 | €568,299 | €484,886 | -€83,413 | -14.7% |
| Amounts receivable after more than one year | 29 | €512,000 | €482,000 | -€30,000 | -5.9% |
| Trade receivables | 290 | €512,000 | €482,000 | -€30,000 | -5.9% |
| Amounts receivable within one year | 40/41 | - | €57 | +€57 | |
| Other amounts receivable | 41 | - | €57 | +€57 | |
| Cash at bank and in hand | 54/58 | €56,299 | €2,829 | -€53,471 | -95.0% |
| Total equity and liabilities | 10/49 | €769,229 | €680,816 | -€88,414 | -11.5% |
| Equity | 10/15 | €140,418 | €130,331 | -€10,088 | -7.2% |
| Contributions | 10/11 | €222,100 | €222,100 | = | 0.0% |
| Reserves | 13 | €26,282 | €26,282 | = | 0.0% |
| Distributable reserves | 133 | €26,282 | €26,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,964 | -€118,051 | -€10,088 | -9.3% |
| Amounts payable | 17/49 | €628,811 | €550,485 | -€78,326 | -12.5% |
| Amounts payable after more than one year | 17 | €17,500 | - | -€17,500 | |
| Financial debts | 170/4 | €17,500 | - | -€17,500 | |
| Amounts payable within one year | 42/48 | €611,311 | €550,485 | -€60,826 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €17,500 | -€12,500 | -41.7% |
| Trade debts | 44 | €2,428 | €500 | -€1,928 | -79.4% |
| Suppliers | 440/4 | €2,428 | €500 | -€1,928 | -79.4% |
| Taxes, remuneration and social security | 45 | €2,169 | €393 | -€1,775 | -81.9% |
| Taxes | 450/3 | €2,169 | €393 | -€1,775 | -81.9% |
| Other amounts payable | 47/48 | €576,714 | €532,091 | -€44,623 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,305 | €5,000 | -€4,305 | -46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €128,000 | - | -€128,000 | |
| Other operating charges | 640/8 | €2,794 | €3,298 | +€504 | +18.0% |
| Gross operating margin | 9900 | €68,536 | -€646 | -€69,182 | |
| Operating profit (loss) | 9901 | -€71,563 | -€8,944 | +€62,619 | +87.5% |
| Financial income | 75/76B | €14,673 | - | -€14,673 | |
| Recurring financial income | 75 | €14,673 | - | -€14,673 | |
| Financial charges | 65/66B | €109,521 | €917 | -€108,603 | -99.2% |
| Recurring financial charges | 65 | €1,326 | €917 | -€409 | -30.8% |
| Non-recurring financial charges | 66B | €108,194 | - | -€108,194 | |
| Profit (loss) for the period before taxes | 9903 | -€166,410 | -€9,862 | +€156,549 | +94.1% |
| Income taxes | 67/77 | €168 | €226 | +€58 | +34.7% |
| Profit (loss) for the period | 9904 | -€166,578 | -€10,088 | +€156,490 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€166,578 | -€10,088 | +€156,490 | +93.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.