EVL Logistics & Agency: 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.
EVL Logistics & Agency
Largest movements
- Intangible fixed assets -€13,867
down €13,867 (-16.5%), from €83,931 to €70,064
- Receivables within one year -€10,975
down €10,975 (-34.1%), from €32,148 to €21,174
of which Trade receivables: -€11,264
- Cash -€7,731
down €7,731 (-19.8%), from €39,054 to €31,323
mainly Trade debts (-€58,027) and Debts after one year (-€22,284)
- Trade debts -€58,027
down €58,027 (-100%), from €58,027 to €0
- Profit (loss) carried forward +€46,561
up €46,561 (+15.4%), from -€303,057 to -€256,497
- Debts after one year -€22,284
down €22,284 (-5.8%), from €383,590 to €361,306
- Gross operating margin +€51,699
up €51,699 (+198%), from €26,127 to €77,827
- Other operating charges +€10,220
up €10,220 (+559%), from €1,829 to €12,049
- Staff costs -€1,875
down €1,875 (-100%), from €1,875 to €0
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 | €157,800 | €123,777 | -€34,023 | -21.6% |
| Fixed assets | 21/28 | €86,598 | €71,281 | -€15,317 | -17.7% |
| Intangible fixed assets | 21 | €83,931 | €70,064 | -€13,867 | -16.5% |
| Tangible fixed assets | 22/27 | €2,667 | €1,217 | -€1,450 | -54.4% |
| Furniture and vehicles | 24 | €2,667 | €1,217 | -€1,450 | -54.4% |
| Current assets | 29/58 | €71,202 | €52,496 | -€18,706 | -26.3% |
| Amounts receivable within one year | 40/41 | €32,148 | €21,174 | -€10,975 | -34.1% |
| Trade receivables | 40 | €32,148 | €20,884 | -€11,264 | -35.0% |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €39,054 | €31,323 | -€7,731 | -19.8% |
| Total equity and liabilities | 10/49 | €157,800 | €123,777 | -€34,023 | -21.6% |
| Equity | 10/15 | -€284,457 | -€237,897 | +€46,561 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€303,057 | -€256,497 | +€46,561 | +15.4% |
| Amounts payable | 17/49 | €442,257 | €361,674 | -€80,583 | -18.2% |
| Amounts payable after more than one year | 17 | €383,590 | €361,306 | -€22,284 | -5.8% |
| Financial debts | 170/4 | €383,590 | €361,306 | -€22,284 | -5.8% |
| Amounts payable within one year | 42/48 | €58,668 | €368 | -€58,300 | -99.4% |
| Trade debts | 44 | €58,027 | €0 | -€58,027 | -100% |
| Suppliers | 440/4 | €58,027 | €0 | -€58,027 | -100% |
| Taxes, remuneration and social security | 45 | €641 | €368 | -€273 | -42.6% |
| Taxes | 450/3 | €641 | €368 | -€273 | -42.6% |
| Remuneration, social security and pensions | 62 | €1,875 | €0 | -€1,875 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,817 | €15,317 | -€500 | -3.2% |
| Other operating charges | 640/8 | €1,829 | €12,049 | +€10,220 | +559% |
| Gross operating margin | 9900 | €26,127 | €77,827 | +€51,699 | +198% |
| Operating profit (loss) | 9901 | €6,607 | €50,461 | +€43,854 | +664% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €4,343 | €3,900 | -€443 | -10.2% |
| Recurring financial charges | 65 | €4,343 | €3,900 | -€443 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,274 | €46,561 | +€44,287 | +1,947% |
| Profit (loss) for the period | 9904 | €2,274 | €46,561 | +€44,287 | +1,947% |
| Profit (loss) for the period to be appropriated | 9905 | €2,274 | €46,561 | +€44,287 | +1,947% |
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 30 October 2026 via checked.be.