EVL SERVICE: 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 SERVICE
Largest movements
- Cash +€205,164
up €205,164 (+31.0%), from €662,183 to €867,347
mainly Net result for the year (+€348,671) and Receivables within one year (+€33,900)
- Current investments +€100,000
up €100,000 (+33.3%), from €300,000 to €400,000
- Receivables within one year -€33,900
down €33,900 (-15.7%), from €215,699 to €181,799
of which Other amounts receivable: -€22,421
- Tangible fixed assets -€29,468
down €29,468 (-10.6%), from €276,994 to €247,526
- Stocks and contracts +€27,990
up €27,990 (+52.6%), from €53,185 to €81,175
of which Contracts in progress: +€17,913
- Reserves +€250,000
up €250,000 (+45.3%), from €551,860 to €801,860
- Trade debts -€56,317
down €56,317 (-46.1%), from €122,126 to €65,809
- Profit (loss) carried forward +€48,671
up €48,671 (+5.8%), from €832,419 to €881,090
- Tax, wage and social debts +€29,893
up €29,893 (+277.5%), from €10,774 to €40,667
of which Taxes: +€29,893
- Gross operating margin +€110,766
up €110,766 (+27.6%), from €401,562 to €512,328
- Taxes +€52,778
up €52,778 (+54.0%), from €97,808 to €150,586
- Financial income +€13,170
up €13,170 (+485.3%), from €2,714 to €15,884
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 | €1,531,861 | €1,804,016 | +€272,155 | +17.8% |
| Fixed assets | 21/28 | €277,002 | €247,534 | -€29,468 | -10.6% |
| Tangible fixed assets | 22/27 | €276,994 | €247,526 | -€29,468 | -10.6% |
| Land and buildings | 22 | €224,124 | €211,286 | -€12,838 | -5.7% |
| Plant, machinery and equipment | 23 | €49,038 | €35,360 | -€13,678 | -27.9% |
| Furniture and vehicles | 24 | €3,832 | €880 | -€2,952 | -77.0% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €1,254,859 | €1,556,482 | +€301,623 | +24.0% |
| Stocks and contracts in progress | 3 | €53,185 | €81,175 | +€27,990 | +52.6% |
| Stocks | 30/36 | €29,672 | €39,749 | +€10,077 | +34.0% |
| Contracts in progress | 37 | €23,513 | €41,426 | +€17,913 | +76.2% |
| Amounts receivable within one year | 40/41 | €215,699 | €181,799 | -€33,900 | -15.7% |
| Trade receivables | 40 | €192,910 | €181,431 | -€11,479 | -6.0% |
| Other amounts receivable | 41 | €22,789 | €368 | -€22,421 | -98.4% |
| Current investments | 50/53 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €662,183 | €867,347 | +€205,164 | +31.0% |
| Deferred charges and accrued income | 490/1 | €23,792 | €26,161 | +€2,369 | +10.0% |
| Total equity and liabilities | 10/49 | €1,531,861 | €1,804,016 | +€272,155 | +17.8% |
| Equity | 10/15 | €1,396,679 | €1,695,350 | +€298,671 | +21.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €551,860 | €801,860 | +€250,000 | +45.3% |
| Distributable reserves | 133 | €551,860 | €801,860 | +€250,000 | +45.3% |
| Profit (loss) carried forward | 14 | €832,419 | €881,090 | +€48,671 | +5.8% |
| Amounts payable | 17/49 | €135,182 | €108,666 | -€26,516 | -19.6% |
| Amounts payable within one year | 42/48 | €134,613 | €108,079 | -€26,534 | -19.7% |
| Trade debts | 44 | €122,126 | €65,809 | -€56,317 | -46.1% |
| Suppliers | 440/4 | €122,126 | €65,809 | -€56,317 | -46.1% |
| Taxes, remuneration and social security | 45 | €10,774 | €40,667 | +€29,893 | +277.5% |
| Taxes | 450/3 | €7,274 | €37,167 | +€29,893 | +411.0% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,713 | €1,603 | -€110 | -6.4% |
| Accrued charges and deferred income | 492/3 | €569 | €587 | +€18 | +3.2% |
| Non-recurring operating income | 76A | - | €20,983 | +€20,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,887 | €25,795 | -€3,092 | -10.7% |
| Other operating charges | 640/8 | €3,047 | €3,000 | -€47 | -1.5% |
| Gross operating margin | 9900 | €401,562 | €512,328 | +€110,766 | +27.6% |
| Operating profit (loss) | 9901 | €369,628 | €483,533 | +€113,905 | +30.8% |
| Financial income | 75/76B | €2,714 | €15,884 | +€13,170 | +485.3% |
| Recurring financial income | 75 | €2,714 | €15,884 | +€13,170 | +485.3% |
| Financial charges | 65/66B | €284 | €160 | -€124 | -43.7% |
| Recurring financial charges | 65 | €284 | €160 | -€124 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €372,058 | €499,257 | +€127,199 | +34.2% |
| Income taxes | 67/77 | €97,808 | €150,586 | +€52,778 | +54.0% |
| Profit (loss) for the period | 9904 | €274,250 | €348,671 | +€74,421 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €274,250 | €348,671 | +€74,421 | +27.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.