Evitso: 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.
Evitso
Largest movements
- Tangible fixed assets -€10,838
down €10,838 (-7.0%), from €155,578 to €144,740
of which Land and buildings: -€9,980
- Cash +€7,533
up €7,533 (+26.2%), from €28,706 to €36,238
mainly Other debts (+€19,550) and Trade debts (+€16,724)
- Receivables within one year -€4,228
down €4,228 (-24.8%), from €17,026 to €12,798
of which Other amounts receivable: -€2,989
- Stocks and contracts -€2,434
down €2,434 (-6.9%), from €35,319 to €32,885
- Other debts +€19,550
up €19,550 (+92.9%), from €21,045 to €40,595
- Debts after one year -€19,493
down €19,493 (-46.8%), from €41,628 to €22,135
- Reserves -€17,285
down €17,285 (-19.2%), from €90,190 to €72,905
- Trade debts +€16,724
up €16,724 (+432%), from €3,872 to €20,595
- Tax, wage and social debts -€9,373
down €9,373 (-55.9%), from €16,756 to €7,383
of which Taxes: -€9,573
- Gross operating margin +€13,138
up €13,138 (+42.0%), from €31,315 to €44,453
- Taxes +€5,419
up €5,419 (+172%), from €3,144 to €8,563
- Financial charges -€2,492
down €2,492 (-34.4%), from €7,253 to €4,761
of which Financial charges: -€2,492
- Staff costs -€654
down €654 (-92.6%), from €707 to €53
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 | €240,655 | €229,218 | -€11,438 | -4.8% |
| Fixed assets | 21/28 | €156,388 | €144,740 | -€11,648 | -7.4% |
| Tangible fixed assets | 22/27 | €155,578 | €144,740 | -€10,838 | -7.0% |
| Land and buildings | 22 | €153,940 | €143,960 | -€9,980 | -6.5% |
| Furniture and vehicles | 24 | €1,638 | €780 | -€858 | -52.4% |
| Financial fixed assets | 28 | €810 | €0 | -€810 | -100% |
| Current assets | 29/58 | €84,267 | €84,477 | +€210 | +0.2% |
| Stocks and contracts in progress | 3 | €35,319 | €32,885 | -€2,434 | -6.9% |
| Stocks | 30/36 | €35,319 | €32,885 | -€2,434 | -6.9% |
| Amounts receivable within one year | 40/41 | €17,026 | €12,798 | -€4,228 | -24.8% |
| Trade receivables | 40 | €14,036 | €12,798 | -€1,239 | -8.8% |
| Other amounts receivable | 41 | €2,989 | €0 | -€2,989 | -100% |
| Cash at bank and in hand | 54/58 | €28,706 | €36,238 | +€7,533 | +26.2% |
| Deferred charges and accrued income | 490/1 | €3,217 | €2,557 | -€661 | -20.5% |
| Total equity and liabilities | 10/49 | €240,655 | €229,218 | -€11,438 | -4.8% |
| Equity | 10/15 | €135,901 | €118,616 | -€17,285 | -12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,190 | €72,905 | -€17,285 | -19.2% |
| Distributable reserves | 133 | €90,190 | €72,905 | -€17,285 | -19.2% |
| Profit (loss) carried forward | 14 | €39,511 | €39,511 | = | 0.0% |
| Amounts payable | 17/49 | €104,754 | €110,601 | +€5,847 | +5.6% |
| Amounts payable after more than one year | 17 | €41,628 | €22,135 | -€19,493 | -46.8% |
| Financial debts | 170/4 | €41,628 | €22,135 | -€19,493 | -46.8% |
| Amounts payable within one year | 42/48 | €63,126 | €88,466 | +€25,340 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €18,516 | €19,458 | +€942 | +5.1% |
| Financial debts | 43 | €2,857 | €434 | -€2,423 | -84.8% |
| Credit institutions | 430/8 | €2,857 | €434 | -€2,423 | -84.8% |
| Trade debts | 44 | €3,872 | €20,595 | +€16,724 | +432% |
| Suppliers | 440/4 | €3,872 | €20,595 | +€16,724 | +432% |
| Advances received on contracts in progress | 46 | €80 | €0 | -€80 | -100% |
| Taxes, remuneration and social security | 45 | €16,756 | €7,383 | -€9,373 | -55.9% |
| Taxes | 450/3 | €13,956 | €4,383 | -€9,573 | -68.6% |
| Remuneration and social security | 454/9 | €2,800 | €3,000 | +€200 | +7.1% |
| Other amounts payable | 47/48 | €21,045 | €40,595 | +€19,550 | +92.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €707 | €53 | -€654 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,471 | €14,274 | -€197 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €2,976 | €3,013 | +€37 | +1.2% |
| Non-recurring operating charges | 66A | €0 | €810 | +€810 | |
| Gross operating margin | 9900 | €31,315 | €44,453 | +€13,138 | +42.0% |
| Operating profit (loss) | 9901 | €13,161 | €25,914 | +€12,753 | +96.9% |
| Financial income | 75/76B | €187 | €125 | -€62 | -33.1% |
| Recurring financial income | 75 | €187 | €125 | -€62 | -33.1% |
| Financial charges | 65/66B | €7,253 | €4,761 | -€2,492 | -34.4% |
| Recurring financial charges | 65 | €7,253 | €4,761 | -€2,492 | -34.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €6,095 | €21,278 | +€15,183 | +249% |
| Income taxes | 67/77 | €3,144 | €8,563 | +€5,419 | +172% |
| Profit (loss) for the period | 9904 | €2,951 | €12,715 | +€9,764 | +331% |
| Profit (loss) for the period to be appropriated | 9905 | €2,951 | €12,715 | +€9,764 | +331% |
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 28 October 2026 via checked.be.