EVL SANITAIRE: 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 SANITAIRE
Largest movements
- Cash +€32,283
up €32,283 (+434%), from €7,439 to €39,723
mainly Net result for the year (+€30,580) and Tax, wage and social debts (+€21,759)
- Receivables within one year +€8,468
up €8,468 (+23.6%), from €35,915 to €44,383
of which Other amounts receivable: +€5,475
- Deferred charges and accrued income +€6,742
up €6,742 (+2,672%), from €252 to €6,995
- Tangible fixed assets +€3,257
up €3,257 (+61.8%), from €5,272 to €8,530
of which Plant, machinery and equipment: +€3,404
- Stocks and contracts +€2,838
new in 2025: €2,838
- Reserves +€30,580
new in 2025: €30,580
- Tax, wage and social debts +€21,759
up €21,759 (+536%), from €4,061 to €25,820
- Trade debts +€6,731
up €6,731 (+95.2%), from €7,070 to €13,801
of which Suppliers: +€5,463
- Accrued charges and deferred income -€3,200
no longer reported in 2025 (was €3,200)
- Debts after one year -€2,201
no longer reported in 2025 (was €2,201)
- Gross operating margin +€19,825
up €19,825 (+54.0%), from €36,714 to €56,539
- Financial charges +€8,253
up €8,253 (+784%), from €1,053 to €9,306
- Taxes +€5,394
up €5,394 (+81.6%), from €6,611 to €12,005
- Other operating charges +€1,026
up €1,026 (+73.4%), from €1,397 to €2,424
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 | €48,879 | €102,469 | +€53,590 | +110% |
| Fixed assets | 21/28 | €5,272 | €8,530 | +€3,257 | +61.8% |
| Tangible fixed assets | 22/27 | €5,272 | €8,530 | +€3,257 | +61.8% |
| Plant, machinery and equipment | 23 | - | €3,404 | +€3,404 | |
| Furniture and vehicles | 24 | €5,272 | €5,126 | -€146 | -2.8% |
| Current assets | 29/58 | €43,607 | €93,939 | +€50,332 | +115% |
| Stocks and contracts in progress | 3 | - | €2,838 | +€2,838 | |
| Stocks | 30/36 | - | €2,838 | +€2,838 | |
| Amounts receivable within one year | 40/41 | €35,915 | €44,383 | +€8,468 | +23.6% |
| Trade receivables | 40 | €21,195 | €24,188 | +€2,993 | +14.1% |
| Other amounts receivable | 41 | €14,721 | €20,196 | +€5,475 | +37.2% |
| Cash at bank and in hand | 54/58 | €7,439 | €39,723 | +€32,283 | +434% |
| Deferred charges and accrued income | 490/1 | €252 | €6,995 | +€6,742 | +2,672% |
| Total equity and liabilities | 10/49 | €48,879 | €102,469 | +€53,590 | +110% |
| Equity | 10/15 | €30,067 | €60,647 | +€30,580 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €30,580 | +€30,580 | |
| Distributable reserves | 133 | - | €30,580 | +€30,580 | |
| Profit (loss) carried forward | 14 | €25,067 | €25,067 | = | 0.0% |
| Amounts payable | 17/49 | €18,812 | €41,822 | +€23,010 | +122% |
| Amounts payable after more than one year | 17 | €2,201 | - | -€2,201 | |
| Financial debts | 170/4 | €2,201 | - | -€2,201 | |
| Amounts payable within one year | 42/48 | €13,411 | €41,822 | +€28,410 | +212% |
| Current portion of amounts payable after more than one year | 42 | €2,281 | €2,201 | -€80 | -3.5% |
| Trade debts | 44 | €7,070 | €13,801 | +€6,731 | +95.2% |
| Suppliers | 440/4 | €7,070 | €12,533 | +€5,463 | +77.3% |
| Bills of exchange payable | 441 | - | €1,268 | +€1,268 | |
| Taxes, remuneration and social security | 45 | €4,061 | €25,820 | +€21,759 | +536% |
| Taxes | 450/3 | €4,061 | €25,820 | +€21,759 | +536% |
| Accrued charges and deferred income | 492/3 | €3,200 | - | -€3,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,844 | €2,786 | -€58 | -2.0% |
| Other operating charges | 640/8 | €1,397 | €2,424 | +€1,026 | +73.4% |
| Gross operating margin | 9900 | €36,714 | €56,539 | +€19,825 | +54.0% |
| Operating profit (loss) | 9901 | €32,473 | €51,329 | +€18,856 | +58.1% |
| Financial income | 75/76B | €258 | €561 | +€304 | +118% |
| Recurring financial income | 75 | €258 | €561 | +€304 | +118% |
| Financial charges | 65/66B | €1,053 | €9,306 | +€8,253 | +784% |
| Recurring financial charges | 65 | €1,053 | €9,306 | +€8,253 | +784% |
| Profit (loss) for the period before taxes | 9903 | €31,678 | €42,585 | +€10,907 | +34.4% |
| Income taxes | 67/77 | €6,611 | €12,005 | +€5,394 | +81.6% |
| Profit (loss) for the period | 9904 | €25,067 | €30,580 | +€5,513 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,067 | €30,580 | +€5,513 | +22.0% |
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 22 October 2026 via checked.be.