EVKA SERVICES: 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.
EVKA SERVICES
Largest movements
- Receivables within one year +€15,942
up €15,942 (+11.0%), from €145,104 to €161,046
- Cash +€7,811
up €7,811 (+270.7%), from €2,886 to €10,697
mainly Net result for the year (+€32,164) and Depreciation (+€4,229)
- Tangible fixed assets -€4,228
down €4,228 (-50.1%), from €8,439 to €4,211
of which Leasing and similar rights: -€3,176
- Profit (loss) carried forward +€32,164
up €32,164 (+28.9%), from €111,125 to €143,289
- Current portion of long-term debt -€8,665
down €8,665 (-63.5%), from €13,644 to €4,979
- Debts after one year -€5,752
down €5,752 (-72.3%), from €7,958 to €2,206
- Tax, wage and social debts +€1,778
up €1,778 (+84.2%), from €2,112 to €3,890
- Purchases and services -€146,072
down €146,072 (-32.1%), from €454,698 to €308,626
- Turnover -€135,400
down €135,400 (-26.4%), from €512,598 to €377,198
- Gross operating margin +€10,672
up €10,672 (+18.4%), from €57,900 to €68,572
- Taxes +€6,500
new in 2025: €6,500
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 | €156,429 | €175,954 | +€19,525 | +12.5% |
| Fixed assets | 21/28 | €8,439 | €4,211 | -€4,228 | -50.1% |
| Tangible fixed assets | 22/27 | €8,439 | €4,211 | -€4,228 | -50.1% |
| Furniture and vehicles | 24 | €5,263 | €4,211 | -€1,052 | -20.0% |
| Leasing and similar rights | 25 | €3,176 | - | -€3,176 | |
| Current assets | 29/58 | €147,990 | €171,743 | +€23,753 | +16.1% |
| Amounts receivable within one year | 40/41 | €145,104 | €161,046 | +€15,942 | +11.0% |
| Trade receivables | 40 | €145,104 | €161,046 | +€15,942 | +11.0% |
| Cash at bank and in hand | 54/58 | €2,886 | €10,697 | +€7,811 | +270.7% |
| Total equity and liabilities | 10/49 | €156,429 | €175,954 | +€19,525 | +12.5% |
| Equity | 10/15 | €132,715 | €164,879 | +€32,164 | +24.2% |
| Contributions | 10/11 | €15,700 | €15,700 | = | 0.0% |
| Capital | 10 | €15,700 | €15,700 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,900 | €2,900 | = | 0.0% |
| Reserves | 13 | €5,890 | €5,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,890 | €5,890 | = | 0.0% |
| Legal reserve | 130 | €5,890 | €5,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,125 | €143,289 | +€32,164 | +28.9% |
| Amounts payable | 17/49 | €23,714 | €11,075 | -€12,639 | -53.3% |
| Amounts payable after more than one year | 17 | €7,958 | €2,206 | -€5,752 | -72.3% |
| Financial debts | 170/4 | €7,958 | €2,206 | -€5,752 | -72.3% |
| Amounts payable within one year | 42/48 | €15,756 | €8,869 | -€6,887 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €13,644 | €4,979 | -€8,665 | -63.5% |
| Taxes, remuneration and social security | 45 | €2,112 | €3,890 | +€1,778 | +84.2% |
| Remuneration and social security | 454/9 | €2,112 | €3,890 | +€1,778 | +84.2% |
| Turnover | 70 | €512,598 | €377,198 | -€135,400 | -26.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €454,698 | €308,626 | -€146,072 | -32.1% |
| Remuneration, social security and pensions | 62 | €19,789 | €24,089 | +€4,300 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €4,229 | -€6 | -0.1% |
| Other operating charges | 640/8 | €202 | - | -€202 | |
| Gross operating margin | 9900 | €57,900 | €68,572 | +€10,672 | +18.4% |
| Operating profit (loss) | 9901 | €33,674 | €40,254 | +€6,580 | +19.5% |
| Financial charges | 65/66B | €3,403 | €1,590 | -€1,813 | -53.3% |
| Recurring financial charges | 65 | €3,403 | €1,590 | -€1,813 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €30,271 | €38,664 | +€8,393 | +27.7% |
| Income taxes | 67/77 | - | €6,500 | +€6,500 | |
| Profit (loss) for the period | 9904 | €30,271 | €32,164 | +€1,893 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,271 | €32,164 | +€1,893 | +6.3% |
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 3 October 2026 via checked.be.