EVISTA: 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.
EVISTA
Largest movements
- Stocks and contracts +€15,903
up €15,903 (+8.3%), from €191,723 to €207,626
- Profit (loss) carried forward +€61,151
up €61,151 (+378.1%), from €16,173 to €77,324
- Other debts -€39,919
down €39,919 (-22.5%), from €177,308 to €137,389
- Tax, wage and social debts -€3,759
down €3,759 (-89.8%), from €4,186 to €427
- Gross operating margin +€56,230
up €56,230 (+272.5%), from €20,634 to €76,865
- Taxes +€11,241
up €11,241 (+268.6%), from €4,186 to €15,427
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 | €202,846 | €221,986 | +€19,140 | +9.4% |
| Current assets | 29/58 | €202,846 | €221,986 | +€19,140 | +9.4% |
| Stocks and contracts in progress | 3 | €191,723 | €207,626 | +€15,903 | +8.3% |
| Stocks | 30/36 | €191,723 | €207,626 | +€15,903 | +8.3% |
| Amounts receivable within one year | 40/41 | €2,227 | €3,483 | +€1,257 | +56.4% |
| Trade receivables | 40 | €2,073 | €740 | -€1,333 | -64.3% |
| Other amounts receivable | 41 | €154 | €2,744 | +€2,590 | +1684.3% |
| Cash at bank and in hand | 54/58 | €8,896 | €10,876 | +€1,980 | +22.3% |
| Total equity and liabilities | 10/49 | €202,846 | €221,986 | +€19,140 | +9.4% |
| Equity | 10/15 | €18,673 | €79,824 | +€61,151 | +327.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,173 | €77,324 | +€61,151 | +378.1% |
| Amounts payable | 17/49 | €184,173 | €142,162 | -€42,011 | -22.8% |
| Amounts payable within one year | 42/48 | €184,173 | €142,162 | -€42,011 | -22.8% |
| Trade debts | 44 | €2,680 | €4,346 | +€1,666 | +62.2% |
| Suppliers | 440/4 | €2,680 | €4,346 | +€1,666 | +62.2% |
| Taxes, remuneration and social security | 45 | €4,186 | €427 | -€3,759 | -89.8% |
| Taxes | 450/3 | €4,186 | €427 | -€3,759 | -89.8% |
| Other amounts payable | 47/48 | €177,308 | €137,389 | -€39,919 | -22.5% |
| Other operating charges | 640/8 | €168 | €120 | -€48 | -28.6% |
| Gross operating margin | 9900 | €20,634 | €76,865 | +€56,230 | +272.5% |
| Operating profit (loss) | 9901 | €20,466 | €76,745 | +€56,278 | +275.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €108 | €167 | +€60 | +55.4% |
| Recurring financial charges | 65 | €108 | €167 | +€60 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €20,359 | €76,578 | +€56,219 | +276.1% |
| Income taxes | 67/77 | €4,186 | €15,427 | +€11,241 | +268.6% |
| Profit (loss) for the period | 9904 | €16,173 | €61,151 | +€44,978 | +278.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,173 | €61,151 | +€44,978 | +278.1% |
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 11 October 2026 via checked.be.