Evita: 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.
Evita
Largest movements
- Receivables within one year -€24,560
down €24,560 (-84.5%), from €29,059 to €4,498
of which Trade receivables: -€22,203
- Cash +€5,761
up €5,761 (+115%), from €5,024 to €10,785
mainly Receivables within one year (+€24,560) and Net result for the year (+€23,352)
- Tangible fixed assets -€2,574
down €2,574 (-49.4%), from €5,212 to €2,638
of which Plant, machinery and equipment: -€2,293
- Deferred charges and accrued income +€1,566
up €1,566 (+645%), from €243 to €1,809
- Stocks and contracts +€758
up €758 (+7.6%), from €9,942 to €10,699
- Trade debts -€39,452
down €39,452 (-94.3%), from €41,858 to €2,406
- Profit (loss) carried forward +€23,352
up €23,352 (+16.1%), from -€145,382 to -€122,030
- Other debts +€6,184
up €6,184 (+5.7%), from €107,936 to €114,121
- Tax, wage and social debts -€5,087
down €5,087 (-33.5%), from €15,201 to €10,114
of which Remuneration and social security: -€3,652
- Current portion of long-term debt -€4,353
down €4,353 (-34.8%), from €12,520 to €8,167
- Staff costs -€12,066
down €12,066, from €1,043 to -€11,023
- Gross operating margin +€7,218
up €7,218 (+59.6%), from €12,116 to €19,333
- Other operating charges +€1,400
up €1,400 (+346%), from €405 to €1,806
- Financial charges +€1,322
up €1,322 (+330%), from €401 to €1,723
- Depreciation +€584
up €584 (+21.8%), from €2,681 to €3,265
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 | €52,273 | €32,532 | -€19,740 | -37.8% |
| Fixed assets | 21/28 | €7,952 | €4,687 | -€3,265 | -41.1% |
| Intangible fixed assets | 21 | €2,740 | €2,049 | -€691 | -25.2% |
| Tangible fixed assets | 22/27 | €5,212 | €2,638 | -€2,574 | -49.4% |
| Plant, machinery and equipment | 23 | €4,454 | €2,161 | -€2,293 | -51.5% |
| Furniture and vehicles | 24 | €758 | €477 | -€281 | -37.0% |
| Current assets | 29/58 | €44,320 | €27,845 | -€16,475 | -37.2% |
| Stocks and contracts in progress | 3 | €9,942 | €10,699 | +€758 | +7.6% |
| Stocks | 30/36 | €9,942 | €10,699 | +€758 | +7.6% |
| Amounts receivable within one year | 40/41 | €29,059 | €4,498 | -€24,560 | -84.5% |
| Trade receivables | 40 | €26,702 | €4,498 | -€22,203 | -83.2% |
| Other amounts receivable | 41 | €2,357 | €0 | -€2,357 | -100% |
| Current investments | 50/53 | €53 | €53 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,024 | €10,785 | +€5,761 | +115% |
| Deferred charges and accrued income | 490/1 | €243 | €1,809 | +€1,566 | +645% |
| Total equity and liabilities | 10/49 | €52,273 | €32,532 | -€19,740 | -37.8% |
| Equity | 10/15 | -€126,782 | -€103,430 | +€23,352 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,382 | -€122,030 | +€23,352 | +16.1% |
| Amounts payable | 17/49 | €179,054 | €135,962 | -€43,092 | -24.1% |
| Amounts payable within one year | 42/48 | €179,054 | €134,808 | -€44,247 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €12,520 | €8,167 | -€4,353 | -34.8% |
| Trade debts | 44 | €41,858 | €2,406 | -€39,452 | -94.3% |
| Suppliers | 440/4 | €41,858 | €2,406 | -€39,452 | -94.3% |
| Advances received on contracts in progress | 46 | €1,539 | €0 | -€1,539 | -100% |
| Taxes, remuneration and social security | 45 | €15,201 | €10,114 | -€5,087 | -33.5% |
| Taxes | 450/3 | €7,478 | €6,043 | -€1,436 | -19.2% |
| Remuneration and social security | 454/9 | €7,723 | €4,071 | -€3,652 | -47.3% |
| Other amounts payable | 47/48 | €107,936 | €114,121 | +€6,184 | +5.7% |
| Accrued charges and deferred income | 492/3 | - | €1,155 | +€1,155 | |
| Remuneration, social security and pensions | 62 | €1,043 | -€11,023 | -€12,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,681 | €3,265 | +€584 | +21.8% |
| Other operating charges | 640/8 | €405 | €1,806 | +€1,400 | +346% |
| Gross operating margin | 9900 | €12,116 | €19,333 | +€7,218 | +59.6% |
| Operating profit (loss) | 9901 | €7,987 | €25,286 | +€17,299 | +217% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €401 | €1,723 | +€1,322 | +330% |
| Recurring financial charges | 65 | €401 | €1,723 | +€1,322 | +330% |
| Profit (loss) for the period before taxes | 9903 | €7,586 | €23,563 | +€15,977 | +211% |
| Income taxes | 67/77 | - | €211 | +€211 | |
| Profit (loss) for the period | 9904 | €7,586 | €23,352 | +€15,766 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €7,586 | €23,352 | +€15,766 | +208% |
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 22 October 2026 via checked.be.