EVISO: 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.
EVISO
Largest movements
- Receivables within one year +€113,960
up €113,960 (+19.1%), from €595,570 to €709,530
of which Trade receivables: +€106,459
- Tax, wage and social debts +€82,337
up €82,337 (+49.7%), from €165,826 to €248,163
of which Remuneration and social security: +€84,867
- Trade debts +€23,601
up €23,601 (+23.5%), from €100,486 to €124,087
- Purchases and services +€404,571
new in 2024: €404,571
- Gross operating margin +€194,530
up €194,530 (+18.5%), from €1.1m to €1.2m
- Staff costs +€181,153
up €181,153 (+19.2%), from €945,859 to €1.1m
- Taxes -€28,114
down €28,114 (-52.2%), from €53,848 to €25,734
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 | €619,359 | €729,307 | +€109,948 | +17.8% |
| Fixed assets | 21/28 | €19,826 | €15,854 | -€3,972 | -20.0% |
| Intangible fixed assets | 21 | €208 | €208 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,795 | €4,823 | -€3,972 | -45.2% |
| Plant, machinery and equipment | 23 | €8,609 | €4,823 | -€3,785 | -44.0% |
| Furniture and vehicles | 24 | €186 | - | -€186 | |
| Financial fixed assets | 28 | €10,823 | €10,823 | = | 0.0% |
| Current assets | 29/58 | €599,533 | €713,453 | +€113,919 | +19.0% |
| Amounts receivable within one year | 40/41 | €595,570 | €709,530 | +€113,960 | +19.1% |
| Trade receivables | 40 | €199,767 | €306,226 | +€106,459 | +53.3% |
| Other amounts receivable | 41 | €395,803 | €403,304 | +€7,501 | +1.9% |
| Cash at bank and in hand | 54/58 | €432 | €83 | -€349 | -80.8% |
| Deferred charges and accrued income | 490/1 | €3,532 | €3,840 | +€308 | +8.7% |
| Total equity and liabilities | 10/49 | €619,359 | €729,307 | +€109,948 | +17.8% |
| Equity | 10/15 | €352,920 | €357,057 | +€4,137 | +1.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €171,339 | €171,339 | = | 0.0% |
| Non-distributable reserves | 130/1 | €171,339 | €171,339 | = | 0.0% |
| Legal reserve | 130 | €171,339 | €171,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,080 | €124,218 | +€4,137 | +3.4% |
| Amounts payable | 17/49 | €266,440 | €372,250 | +€105,810 | +39.7% |
| Amounts payable within one year | 42/48 | €266,440 | €372,250 | +€105,810 | +39.7% |
| Trade debts | 44 | €100,486 | €124,087 | +€23,601 | +23.5% |
| Suppliers | 440/4 | €100,486 | €124,087 | +€23,601 | +23.5% |
| Taxes, remuneration and social security | 45 | €165,826 | €248,163 | +€82,337 | +49.7% |
| Taxes | 450/3 | €2,902 | €373 | -€2,530 | -87.2% |
| Remuneration and social security | 454/9 | €162,924 | €247,791 | +€84,867 | +52.1% |
| Other amounts payable | 47/48 | €128 | - | -€128 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €404,571 | +€404,571 | |
| Remuneration, social security and pensions | 62 | €945,859 | €1,127,012 | +€181,153 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,491 | €7,666 | +€175 | +2.3% |
| Other operating charges | 640/8 | €1,252 | €387 | -€865 | -69.1% |
| Gross operating margin | 9900 | €1,053,978 | €1,248,508 | +€194,530 | +18.5% |
| Operating profit (loss) | 9901 | €99,376 | €113,443 | +€14,067 | +14.2% |
| Financial income | 75/76B | €10,181 | €16,531 | +€6,350 | +62.4% |
| Recurring financial income | 75 | €10,181 | €16,531 | +€6,350 | +62.4% |
| Financial charges | 65/66B | €143 | €103 | -€40 | -28.1% |
| Recurring financial charges | 65 | €143 | €103 | -€40 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €109,414 | €129,872 | +€20,457 | +18.7% |
| Income taxes | 67/77 | €53,848 | €25,734 | -€28,114 | -52.2% |
| Profit (loss) for the period | 9904 | €55,566 | €104,137 | +€48,571 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,566 | €104,137 | +€48,571 | +87.4% |
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 3 October 2026 via checked.be.