EVISP: 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.
EVISP
Largest movements
- Receivables within one year +€168,818
up €168,818 (+52.0%), from €324,785 to €493,603
of which Trade receivables: +€155,437
- Financial fixed assets -€18,054
down €18,054 (-76.5%), from €23,588 to €5,534
- Stocks and contracts -€16,667
down €16,667 (-23.9%), from €69,668 to €53,002
- Cash -€9,293
down €9,293 (-31.3%), from €29,723 to €20,430
mainly Receivables within one year (-€168,818) and Investment in fixed assets (net) (-€26,502)
- Tangible fixed assets +€8,784
up €8,784 (+8.8%), from €99,618 to €108,403
of which Furniture and vehicles: +€9,312
- Current portion of long-term debt +€60,006
up €60,006 (+35.1%), from €170,737 to €230,743
- Trade debts +€54,033
up €54,033 (+28.9%), from €187,170 to €241,202
- Reserves +€16,091
up €16,091 (+17.6%), from €91,493 to €107,584
- Other debts -€13,935
down €13,935 (-50.1%), from €27,807 to €13,872
- Debts after one year +€8,938
up €8,938 (+16.0%), from €55,968 to €64,907
- Staff costs -€38,417
down €38,417 (-14.8%), from €259,798 to €221,381
- Gross operating margin -€14,767
down €14,767 (-4.8%), from €310,735 to €295,969
- Financial charges +€8,171
up €8,171 (+109.5%), from €7,460 to €15,631
- Taxes +€4,293
up €4,293 (+202.4%), from €2,121 to €6,413
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 | €556,603 | €684,111 | +€127,508 | +22.9% |
| Fixed assets | 21/28 | €123,206 | €113,936 | -€9,270 | -7.5% |
| Tangible fixed assets | 22/27 | €99,618 | €108,403 | +€8,784 | +8.8% |
| Plant, machinery and equipment | 23 | €4,069 | €3,542 | -€527 | -13.0% |
| Furniture and vehicles | 24 | €95,549 | €104,860 | +€9,312 | +9.7% |
| Financial fixed assets | 28 | €23,588 | €5,534 | -€18,054 | -76.5% |
| Current assets | 29/58 | €433,397 | €570,174 | +€136,777 | +31.6% |
| Stocks and contracts in progress | 3 | €69,668 | €53,002 | -€16,667 | -23.9% |
| Stocks | 30/36 | €69,668 | €53,002 | -€16,667 | -23.9% |
| Amounts receivable within one year | 40/41 | €324,785 | €493,603 | +€168,818 | +52.0% |
| Trade receivables | 40 | €312,538 | €467,974 | +€155,437 | +49.7% |
| Other amounts receivable | 41 | €12,247 | €25,629 | +€13,382 | +109.3% |
| Cash at bank and in hand | 54/58 | €29,723 | €20,430 | -€9,293 | -31.3% |
| Deferred charges and accrued income | 490/1 | €9,221 | €3,140 | -€6,081 | -66.0% |
| Total equity and liabilities | 10/49 | €556,603 | €684,111 | +€127,508 | +22.9% |
| Equity | 10/15 | €103,893 | €119,984 | +€16,091 | +15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,493 | €107,584 | +€16,091 | +17.6% |
| Distributable reserves | 133 | €91,493 | €107,584 | +€16,091 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €452,710 | €564,126 | +€111,416 | +24.6% |
| Amounts payable after more than one year | 17 | €55,968 | €64,907 | +€8,938 | +16.0% |
| Financial debts | 170/4 | €55,968 | €64,907 | +€8,938 | +16.0% |
| Amounts payable within one year | 42/48 | €396,742 | €499,220 | +€102,478 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €170,737 | €230,743 | +€60,006 | +35.1% |
| Trade debts | 44 | €187,170 | €241,202 | +€54,033 | +28.9% |
| Suppliers | 440/4 | €187,170 | €241,202 | +€54,033 | +28.9% |
| Taxes, remuneration and social security | 45 | €11,029 | €13,403 | +€2,374 | +21.5% |
| Taxes | 450/3 | - | €2,651 | +€2,651 | |
| Remuneration and social security | 454/9 | €11,029 | €10,752 | -€277 | -2.5% |
| Other amounts payable | 47/48 | €27,807 | €13,872 | -€13,935 | -50.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €259,798 | €221,381 | -€38,417 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,750 | €35,772 | -€2,978 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €168 | €717 | +€550 | +327.9% |
| Other operating charges | 640/8 | €2,505 | - | -€2,505 | |
| Gross operating margin | 9900 | €310,735 | €295,969 | -€14,767 | -4.8% |
| Operating profit (loss) | 9901 | €9,515 | €38,099 | +€28,584 | +300.4% |
| Financial income | 75/76B | €185 | €37 | -€148 | -80.1% |
| Recurring financial income | 75 | €185 | €37 | -€148 | -80.1% |
| Financial charges | 65/66B | €7,460 | €15,631 | +€8,171 | +109.5% |
| Recurring financial charges | 65 | €7,460 | €15,631 | +€8,171 | +109.5% |
| Profit (loss) for the period before taxes | 9903 | €2,240 | €22,505 | +€20,265 | +904.7% |
| Income taxes | 67/77 | €2,121 | €6,413 | +€4,293 | +202.4% |
| Profit (loss) for the period | 9904 | €119 | €16,091 | +€15,972 | +13374.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119 | €16,091 | +€15,972 | +13374.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.