EVITT: what changed
Two fiscal 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.
EVITT
Largest movements
- Cash +€14,625
up €14,625 (+450.0%), from €3,250 to €17,875
mainly Net result for the year (+€14,640) and Depreciation (+€7,633)
- Tangible fixed assets -€7,633
down €7,633 (-69.7%), from €10,946 to €3,313
of which Furniture and vehicles: -€6,631
- Receivables within one year -€746
down €746 (-1.6%), from €46,615 to €45,870
of which Trade receivables: -€10,868
- Reserves +€14,500
up €14,500 (+39.9%), from €36,360 to €50,860
- Tax, wage and social debts -€5,388
down €5,388 (-58.0%), from €9,288 to €3,900
of which Taxes: -€2,888
- Trade debts -€3,006
down €3,006 (-53.4%), from €5,626 to €2,620
- Gross operating margin +€11,642
up €11,642 (+50.0%), from €23,272 to €34,914
- Depreciation -€4,459
down €4,459 (-36.9%), from €12,092 to €7,633
- Other operating charges +€3,819
up €3,819 (+237.1%), from €1,611 to €5,430
- Taxes +€3,242
up €3,242 (+57.2%), from €5,663 to €8,906
- Financial income +€559
up €559 (+33.7%), from €1,661 to €2,220
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 | €60,812 | €67,057 | +€6,246 | +10.3% |
| Fixed assets | 21/28 | €10,946 | €3,313 | -€7,633 | -69.7% |
| Tangible fixed assets | 22/27 | €10,946 | €3,313 | -€7,633 | -69.7% |
| Plant, machinery and equipment | 23 | €1,135 | €133 | -€1,002 | -88.3% |
| Furniture and vehicles | 24 | €9,811 | €3,180 | -€6,631 | -67.6% |
| Current assets | 29/58 | €49,866 | €63,744 | +€13,879 | +27.8% |
| Amounts receivable within one year | 40/41 | €46,615 | €45,870 | -€746 | -1.6% |
| Trade receivables | 40 | €14,446 | €3,578 | -€10,868 | -75.2% |
| Other amounts receivable | 41 | €32,169 | €42,291 | +€10,122 | +31.5% |
| Cash at bank and in hand | 54/58 | €3,250 | €17,875 | +€14,625 | +450.0% |
| Total equity and liabilities | 10/49 | €60,812 | €67,057 | +€6,246 | +10.3% |
| Equity | 10/15 | €45,898 | €60,538 | +€14,640 | +31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,360 | €50,860 | +€14,500 | +39.9% |
| Distributable reserves | 133 | €36,360 | €50,860 | +€14,500 | +39.9% |
| Profit (loss) carried forward | 14 | €3,338 | €3,478 | +€140 | +4.2% |
| Amounts payable | 17/49 | €14,914 | €6,520 | -€8,394 | -56.3% |
| Amounts payable within one year | 42/48 | €14,914 | €6,520 | -€8,394 | -56.3% |
| Trade debts | 44 | €5,626 | €2,620 | -€3,006 | -53.4% |
| Suppliers | 440/4 | €5,626 | €2,620 | -€3,006 | -53.4% |
| Taxes, remuneration and social security | 45 | €9,288 | €3,900 | -€5,388 | -58.0% |
| Taxes | 450/3 | €6,788 | €3,900 | -€2,888 | -42.5% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,092 | €7,633 | -€4,459 | -36.9% |
| Other operating charges | 640/8 | €1,611 | €5,430 | +€3,819 | +237.1% |
| Gross operating margin | 9900 | €23,272 | €34,914 | +€11,642 | +50.0% |
| Operating profit (loss) | 9901 | €9,570 | €21,852 | +€12,282 | +128.3% |
| Financial income | 75/76B | €1,661 | €2,220 | +€559 | +33.7% |
| Recurring financial income | 75 | €1,661 | €2,220 | +€559 | +33.7% |
| Financial charges | 65/66B | €1,061 | €526 | -€534 | -50.4% |
| Recurring financial charges | 65 | €1,061 | €526 | -€534 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €10,170 | €23,546 | +€13,375 | +131.5% |
| Income taxes | 67/77 | €5,663 | €8,906 | +€3,242 | +57.2% |
| Profit (loss) for the period | 9904 | €4,507 | €14,640 | +€10,133 | +224.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,507 | €14,640 | +€10,133 | +224.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.