Evitam: 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.
Evitam
Largest movements
- Receivables within one year -€13,166
down €13,166 (-78.4%), from €16,788 to €3,622
of which Trade receivables: -€15,592
- Cash +€8,470
up €8,470 (+72.6%), from €11,672 to €20,141
mainly Receivables within one year (+€13,166) and Net result for the year (+€9,505)
- Deferred charges and accrued income +€1,164
up €1,164 (+54.1%), from €2,150 to €3,313
- Tangible fixed assets +€621
up €621 (+60.0%), from €1,036 to €1,657
of which Plant, machinery and equipment: +€1,447
- Trade debts -€4,989
down €4,989 (-49.9%), from €9,989 to €5,000
- Other debts -€4,799
no longer reported in 2025 (was €4,799)
- Reserves +€4,706
up €4,706 (+44.0%), from €10,700 to €15,406
- Advances received +€1,020
new in 2025: €1,020
- Accrued charges and deferred income +€600
new in 2025: €600
- Gross operating margin +€30,168
up €30,168 (+391%), from €7,713 to €37,881
- Staff costs +€21,638
new in 2025: €21,638
- Taxes +€2,228
up €2,228 (+117%), from €1,913 to €4,141
- Other operating charges -€538
down €538 (-24.9%), from €2,156 to €1,618
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 | €34,645 | €31,734 | -€2,911 | -8.4% |
| Fixed assets | 21/28 | €1,036 | €1,657 | +€621 | +60.0% |
| Tangible fixed assets | 22/27 | €1,036 | €1,657 | +€621 | +60.0% |
| Plant, machinery and equipment | 23 | €31 | €1,478 | +€1,447 | +4,716% |
| Furniture and vehicles | 24 | €1,005 | €179 | -€826 | -82.2% |
| Current assets | 29/58 | €33,609 | €30,077 | -€3,533 | -10.5% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,788 | €3,622 | -€13,166 | -78.4% |
| Trade receivables | 40 | €16,788 | €1,196 | -€15,592 | -92.9% |
| Other amounts receivable | 41 | - | €2,426 | +€2,426 | |
| Cash at bank and in hand | 54/58 | €11,672 | €20,141 | +€8,470 | +72.6% |
| Deferred charges and accrued income | 490/1 | €2,150 | €3,313 | +€1,164 | +54.1% |
| Total equity and liabilities | 10/49 | €34,645 | €31,734 | -€2,911 | -8.4% |
| Equity | 10/15 | €16,900 | €21,606 | +€4,706 | +27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,700 | €15,406 | +€4,706 | +44.0% |
| Distributable reserves | 133 | €10,700 | €15,406 | +€4,706 | +44.0% |
| Amounts payable | 17/49 | €17,745 | €10,128 | -€7,618 | -42.9% |
| Amounts payable within one year | 42/48 | €17,745 | €9,528 | -€8,218 | -46.3% |
| Trade debts | 44 | €9,989 | €5,000 | -€4,989 | -49.9% |
| Suppliers | 440/4 | €9,989 | €5,000 | -€4,989 | -49.9% |
| Advances received on contracts in progress | 46 | - | €1,020 | +€1,020 | |
| Taxes, remuneration and social security | 45 | €2,958 | €3,508 | +€550 | +18.6% |
| Taxes | 450/3 | €2,958 | €367 | -€2,591 | -87.6% |
| Remuneration and social security | 454/9 | - | €3,141 | +€3,141 | |
| Other amounts payable | 47/48 | €4,799 | - | -€4,799 | |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Non-recurring operating income | 76A | €9 | - | -€9 | |
| Remuneration, social security and pensions | 62 | - | €21,638 | +€21,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €999 | +€259 | +35.0% |
| Other operating charges | 640/8 | €2,156 | €1,618 | -€538 | -24.9% |
| Gross operating margin | 9900 | €7,713 | €37,881 | +€30,168 | +391% |
| Operating profit (loss) | 9901 | €4,817 | €13,626 | +€8,809 | +183% |
| Financial income | 75/76B | €0 | €87 | +€87 | +28,003% |
| Recurring financial income | 75 | €0 | €87 | +€87 | +28,003% |
| Financial charges | 65/66B | €89 | €67 | -€22 | -24.4% |
| Recurring financial charges | 65 | €89 | €67 | -€22 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €4,728 | €13,646 | +€8,918 | +189% |
| Income taxes | 67/77 | €1,913 | €4,141 | +€2,228 | +117% |
| Profit (loss) for the period | 9904 | €2,816 | €9,505 | +€6,690 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €2,816 | €9,505 | +€6,690 | +238% |
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 18 October 2026 via checked.be.