EVL PRODUCTIONS: what changed
EVL PRODUCTIONS
Largest movements
- Receivables within one year +€226,890
up €226,890 (+70.0%), from €324,039 to €550,929
of which Trade receivables: +€204,513
- Deferred charges and accrued income +€33,373
up €33,373 (+454%), from €7,351 to €40,724
- Tangible fixed assets -€25,599
down €25,599 (-34.2%), from €74,893 to €49,294
of which Furniture and vehicles: -€25,330
- Cash -€10,178
down €10,178 (-6.5%), from €156,917 to €146,739
mainly Receivables within one year (-€226,890) and Deferred charges and accrued income (-€33,373)
- Trade debts +€211,402
up €211,402 (+542%), from €39,027 to €250,429
- Profit (loss) carried forward -€33,219
down €33,219 (-10.3%), from €321,717 to €288,498
- Tax, wage and social debts +€27,994
up €27,994 (+85.6%), from €32,715 to €60,709
of which Remuneration and social security: +€14,442
- Other debts +€10,001
up €10,001 (+22.5%), from €44,409 to €54,410
- Short-term financial debts +€8,308
new in 2025: €8,308
- Gross operating margin -€25,771
down €25,771 (-20.4%), from €126,365 to €100,594
- Taxes +€10,368
up €10,368 (+6,386%), from €162 to €10,530
- Depreciation -€5,333
down €5,333 (-26.1%), from €20,449 to €15,116
- Financial charges +€2,829
up €2,829 (+456%), from €621 to €3,450
- Other operating charges +€2,686
up €2,686 (+73.7%), from €3,648 to €6,334
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €563,288 | €787,773 | +€224,485 | +39.9% |
| Fixed assets | 21/28 | €74,980 | €49,381 | -€25,599 | -34.1% |
| Tangible fixed assets | 22/27 | €74,893 | €49,294 | -€25,599 | -34.2% |
| Plant, machinery and equipment | 23 | €1,013 | €743 | -€270 | -26.6% |
| Furniture and vehicles | 24 | €73,881 | €48,551 | -€25,330 | -34.3% |
| Financial fixed assets | 28 | €87 | €87 | +€0 | +0.3% |
| Current assets | 29/58 | €488,307 | €738,392 | +€250,085 | +51.2% |
| Amounts receivable within one year | 40/41 | €324,039 | €550,929 | +€226,890 | +70.0% |
| Trade receivables | 40 | €246,858 | €451,371 | +€204,513 | +82.8% |
| Other amounts receivable | 41 | €77,181 | €99,558 | +€22,377 | +29.0% |
| Cash at bank and in hand | 54/58 | €156,917 | €146,739 | -€10,178 | -6.5% |
| Deferred charges and accrued income | 490/1 | €7,351 | €40,724 | +€33,373 | +454% |
| Total equity and liabilities | 10/49 | €563,288 | €787,773 | +€224,485 | +39.9% |
| Equity | 10/15 | €447,136 | €413,917 | -€33,219 | -7.4% |
| Contributions | 10/11 | €8,419 | €8,419 | +€0 | 0.0% |
| Reserves | 13 | €117,000 | €117,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €117,000 | €117,000 | = | 0.0% |
| Other | 1319 | €117,000 | €117,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €321,717 | €288,498 | -€33,219 | -10.3% |
| Amounts payable | 17/49 | €116,152 | €373,856 | +€257,704 | +222% |
| Amounts payable within one year | 42/48 | €116,152 | €373,856 | +€257,704 | +222% |
| Financial debts | 43 | - | €8,308 | +€8,308 | |
| Credit institutions | 430/8 | - | €8,308 | +€8,308 | |
| Trade debts | 44 | €39,027 | €250,429 | +€211,402 | +542% |
| Suppliers | 440/4 | €39,027 | €250,429 | +€211,402 | +542% |
| Taxes, remuneration and social security | 45 | €32,715 | €60,709 | +€27,994 | +85.6% |
| Taxes | 450/3 | €32,715 | €46,267 | +€13,552 | +41.4% |
| Remuneration and social security | 454/9 | - | €14,442 | +€14,442 | |
| Other amounts payable | 47/48 | €44,409 | €54,410 | +€10,001 | +22.5% |
| Remuneration, social security and pensions | 62 | €101,556 | €98,957 | -€2,599 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,449 | €15,116 | -€5,333 | -26.1% |
| Other operating charges | 640/8 | €3,648 | €6,334 | +€2,686 | +73.7% |
| Gross operating margin | 9900 | €126,365 | €100,594 | -€25,771 | -20.4% |
| Operating profit (loss) | 9901 | €712 | -€19,813 | -€20,525 | |
| Financial income | 75/76B | €1,037 | €574 | -€463 | -44.6% |
| Recurring financial income | 75 | €1,037 | €574 | -€463 | -44.6% |
| Financial charges | 65/66B | €621 | €3,450 | +€2,829 | +456% |
| Recurring financial charges | 65 | €621 | €3,450 | +€2,829 | +456% |
| Profit (loss) for the period before taxes | 9903 | €1,128 | -€22,689 | -€23,817 | |
| Income taxes | 67/77 | €162 | €10,530 | +€10,368 | +6,386% |
| Profit (loss) for the period | 9904 | €966 | -€33,219 | -€34,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €966 | -€33,219 | -€34,185 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.