EVL: 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.
EVL
Largest movements
- Receivables within one year -€201,315
down €201,315 (-52.1%), from €386,368 to €185,053
of which Trade receivables: -€202,291
- Cash +€45,569
up €45,569 (+135.6%), from €33,595 to €79,164
- Stocks and contracts -€20,819
no longer reported in 2024 (was €20,819)
- Tangible fixed assets -€6,665
down €6,665 (-88.6%), from €7,527 to €862
of which Furniture and vehicles: -€7,527
- Trade debts -€304,064
down €304,064 (-90.6%), from €335,697 to €31,633
- Profit (loss) carried forward +€152,885
up €152,885 (+4858.1%), from €3,147 to €156,032
- Current portion of long-term debt -€73,139
down €73,139 (-84.1%), from €86,948 to €13,809
- Advances received +€42,092
new in 2024: €42,092
- Turnover -€741,454
down €741,454 (-51.4%), from €1.4m to €699,721
- Purchases and services -€608,520
down €608,520 (-42.3%), from €1.4m to €829,313
- Gross operating margin +€182,640
up €182,640 (+5465.0%), from €3,342 to €185,982
- Taxes -€24,691
down €24,691, from €23,000 to -€1,691
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,643 | €265,867 | -€182,776 | -40.7% |
| Fixed assets | 21/28 | €7,861 | €1,196 | -€6,665 | -84.8% |
| Tangible fixed assets | 22/27 | €7,527 | €862 | -€6,665 | -88.6% |
| Plant, machinery and equipment | 23 | - | €862 | +€862 | |
| Furniture and vehicles | 24 | €7,527 | - | -€7,527 | |
| Financial fixed assets | 28 | €334 | €334 | -€0 | 0.0% |
| Current assets | 29/58 | €440,782 | €264,672 | -€176,110 | -40.0% |
| Stocks and contracts in progress | 3 | €20,819 | - | -€20,819 | |
| Stocks | 30/36 | €20,819 | - | -€20,819 | |
| Amounts receivable within one year | 40/41 | €386,368 | €185,053 | -€201,315 | -52.1% |
| Trade receivables | 40 | €252,535 | €50,244 | -€202,291 | -80.1% |
| Other amounts receivable | 41 | €133,833 | €134,809 | +€976 | +0.7% |
| Cash at bank and in hand | 54/58 | €33,595 | €79,164 | +€45,569 | +135.6% |
| Deferred charges and accrued income | 490/1 | - | €455 | +€455 | |
| Total equity and liabilities | 10/49 | €448,643 | €265,867 | -€182,776 | -40.7% |
| Equity | 10/15 | €23,607 | €176,492 | +€152,885 | +647.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €3,147 | €156,032 | +€152,885 | +4858.1% |
| Amounts payable | 17/49 | €425,036 | €89,376 | -€335,660 | -79.0% |
| Amounts payable within one year | 42/48 | €425,036 | €89,376 | -€335,660 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €86,948 | €13,809 | -€73,139 | -84.1% |
| Trade debts | 44 | €335,697 | €31,633 | -€304,064 | -90.6% |
| Suppliers | 440/4 | €335,697 | €31,633 | -€304,064 | -90.6% |
| Advances received on contracts in progress | 46 | - | €42,092 | +€42,092 | |
| Taxes, remuneration and social security | 45 | €2,391 | €1,842 | -€549 | -23.0% |
| Taxes | 450/3 | €2,391 | €1,842 | -€549 | -23.0% |
| Turnover | 70 | €1,441,175 | €699,721 | -€741,454 | -51.4% |
| Non-recurring operating income | 76A | - | €315,575 | +€315,575 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,437,833 | €829,313 | -€608,520 | -42.3% |
| Remuneration, social security and pensions | 62 | - | €2,663 | +€2,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €6,665 | +€6,336 | +1925.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €139 | +€139 | |
| Other operating charges | 640/8 | €8,937 | €18,223 | +€9,286 | +103.9% |
| Gross operating margin | 9900 | €3,342 | €185,982 | +€182,640 | +5465.0% |
| Operating profit (loss) | 9901 | -€5,924 | €158,291 | +€164,215 | |
| Financial income | 75/76B | €4,537 | €46 | -€4,491 | -99.0% |
| Recurring financial income | 75 | €4,537 | €46 | -€4,491 | -99.0% |
| Financial charges | 65/66B | €5,696 | €7,143 | +€1,447 | +25.4% |
| Recurring financial charges | 65 | €5,696 | €7,143 | +€1,447 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,083 | €151,194 | +€158,277 | |
| Income taxes | 67/77 | €23,000 | -€1,691 | -€24,691 | |
| Profit (loss) for the period | 9904 | -€30,083 | €152,884 | +€182,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,083 | €152,884 | +€182,967 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.