EVISSA SUN: 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.
EVISSA SUN
Largest movements
- Receivables within one year -€8,463
down €8,463 (-21.1%), from €40,058 to €31,595
- Tangible fixed assets -€3,349
down €3,349 (-28.5%), from €11,740 to €8,391
- Cash -€2,644
no longer reported in 2025 (was €2,644)
mainly Net result for the year (-€25,641) and Short-term financial debts (-€1,084)
- Profit (loss) carried forward -€25,641
down €25,641, from €9,305 to -€16,336
- Trade debts +€8,212
up €8,212 (+97.5%), from €8,423 to €16,635
- Tax, wage and social debts +€5,036
up €5,036 (+161%), from €3,124 to €8,160
of which Taxes: +€3,438
- Short-term financial debts -€1,084
down €1,084 (-27.6%), from €3,930 to €2,846
- Other debts -€980
no longer reported in 2025 (was €980)
- Gross operating margin -€36,384
down €36,384 (-95.8%), from €37,964 to €1,580
- Staff costs +€13,149
up €13,149 (+629%), from €2,090 to €15,239
- Other operating charges -€2,531
down €2,531 (-43.4%), from €5,833 to €3,302
- Depreciation -€1,781
down €1,781 (-34.7%), from €5,130 to €3,349
- Taxes +€1,348
up €1,348 (+55.8%), from €2,416 to €3,764
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 | €56,103 | €41,646 | -€14,457 | -25.8% |
| Fixed assets | 21/28 | €13,401 | €10,051 | -€3,349 | -25.0% |
| Tangible fixed assets | 22/27 | €11,740 | €8,391 | -€3,349 | -28.5% |
| Plant, machinery and equipment | 23 | €11,740 | €8,391 | -€3,349 | -28.5% |
| Financial fixed assets | 28 | €1,661 | €1,661 | = | 0.0% |
| Current assets | 29/58 | €42,702 | €31,595 | -€11,107 | -26.0% |
| Amounts receivable within one year | 40/41 | €40,058 | €31,595 | -€8,463 | -21.1% |
| Other amounts receivable | 41 | €40,058 | €31,595 | -€8,463 | -21.1% |
| Cash at bank and in hand | 54/58 | €2,644 | - | -€2,644 | |
| Total equity and liabilities | 10/49 | €56,103 | €41,646 | -€14,457 | -25.8% |
| Equity | 10/15 | €39,647 | €14,006 | -€25,641 | -64.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,742 | €11,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,742 | €2,742 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,742 | €2,742 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,305 | -€16,336 | -€25,641 | |
| Amounts payable | 17/49 | €16,456 | €27,640 | +€11,184 | +68.0% |
| Amounts payable within one year | 42/48 | €16,456 | €27,640 | +€11,184 | +68.0% |
| Financial debts | 43 | €3,930 | €2,846 | -€1,084 | -27.6% |
| Credit institutions | 430/8 | €3,930 | €2,846 | -€1,084 | -27.6% |
| Trade debts | 44 | €8,423 | €16,635 | +€8,212 | +97.5% |
| Suppliers | 440/4 | €8,423 | €16,635 | +€8,212 | +97.5% |
| Taxes, remuneration and social security | 45 | €3,124 | €8,160 | +€5,036 | +161% |
| Taxes | 450/3 | €2,239 | €5,677 | +€3,438 | +154% |
| Remuneration and social security | 454/9 | €885 | €2,483 | +€1,598 | +181% |
| Other amounts payable | 47/48 | €980 | - | -€980 | |
| Non-recurring operating income | 76A | €662 | - | -€662 | |
| Remuneration, social security and pensions | 62 | €2,090 | €15,239 | +€13,149 | +629% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,130 | €3,349 | -€1,781 | -34.7% |
| Other operating charges | 640/8 | €5,833 | €3,302 | -€2,531 | -43.4% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €37,964 | €1,580 | -€36,384 | -95.8% |
| Operating profit (loss) | 9901 | €24,911 | -€20,310 | -€45,221 | |
| Financial charges | 65/66B | €1,819 | €1,567 | -€252 | -13.9% |
| Recurring financial charges | 65 | €1,819 | €1,567 | -€252 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €23,092 | -€21,877 | -€44,969 | |
| Income taxes | 67/77 | €2,416 | €3,764 | +€1,348 | +55.8% |
| Profit (loss) for the period | 9904 | €20,675 | -€25,641 | -€46,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,675 | -€25,641 | -€46,316 |
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 23 October 2026 via checked.be.