EVLA: 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.
EVLA
Largest movements
- Tangible fixed assets +€387,796
up €387,796 (+42.0%), from €923,932 to €1.3m
- Receivables within one year +€118,380
up €118,380 (+514.2%), from €23,022 to €141,402
of which Other amounts receivable: +€131,563
- Debts after one year +€377,863
up €377,863 (+60.3%), from €626,349 to €1.0m
- Other debts +€197,391
up €197,391 (+69.1%), from €285,508 to €482,898
- Profit (loss) carried forward -€71,157
down €71,157 (-299.0%), from -€23,798 to -€94,954
- Depreciation +€52,381
up €52,381 (+116.1%), from €45,131 to €97,511
- Gross operating margin -€14,155
down €14,155 (-21.1%), from €67,230 to €53,076
- Financial charges +€13,678
up €13,678 (+130.1%), from €10,510 to €24,188
of which Non-recurring financial charges: +€13,184
- Other operating charges +€1,865
up €1,865 (+279.1%), from €668 to €2,533
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 | €950,039 | €1,458,136 | +€508,096 | +53.5% |
| Fixed assets | 21/28 | €923,932 | €1,311,728 | +€387,796 | +42.0% |
| Tangible fixed assets | 22/27 | €923,932 | €1,311,728 | +€387,796 | +42.0% |
| Land and buildings | 22 | €923,932 | €1,311,728 | +€387,796 | +42.0% |
| Current assets | 29/58 | €26,107 | €146,407 | +€120,300 | +460.8% |
| Amounts receivable within one year | 40/41 | €23,022 | €141,402 | +€118,380 | +514.2% |
| Trade receivables | 40 | €13,184 | - | -€13,184 | |
| Other amounts receivable | 41 | €9,838 | €141,402 | +€131,563 | +1337.2% |
| Cash at bank and in hand | 54/58 | €3,085 | €383 | -€2,702 | -87.6% |
| Deferred charges and accrued income | 490/1 | - | €4,623 | +€4,623 | |
| Total equity and liabilities | 10/49 | €950,039 | €1,458,136 | +€508,096 | +53.5% |
| Equity | 10/15 | -€17,798 | -€88,954 | -€71,157 | -399.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,798 | -€94,954 | -€71,157 | -299.0% |
| Amounts payable | 17/49 | €967,837 | €1,547,090 | +€579,253 | +59.9% |
| Amounts payable after more than one year | 17 | €626,349 | €1,004,212 | +€377,863 | +60.3% |
| Financial debts | 170/4 | €626,349 | €1,004,212 | +€377,863 | +60.3% |
| Amounts payable within one year | 42/48 | €341,488 | €542,878 | +€201,390 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €51,403 | €52,137 | +€734 | +1.4% |
| Trade debts | 44 | €259 | €512 | +€253 | +98.0% |
| Suppliers | 440/4 | €259 | €512 | +€253 | +98.0% |
| Taxes, remuneration and social security | 45 | €4,318 | €7,330 | +€3,012 | +69.8% |
| Taxes | 450/3 | €4,318 | €7,330 | +€3,012 | +69.8% |
| Other amounts payable | 47/48 | €285,508 | €482,898 | +€197,391 | +69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,131 | €97,511 | +€52,381 | +116.1% |
| Other operating charges | 640/8 | €668 | €2,533 | +€1,865 | +279.1% |
| Gross operating margin | 9900 | €67,230 | €53,076 | -€14,155 | -21.1% |
| Operating profit (loss) | 9901 | €21,432 | -€46,968 | -€68,400 | |
| Financial charges | 65/66B | €10,510 | €24,188 | +€13,678 | +130.1% |
| Recurring financial charges | 65 | €10,510 | €11,005 | +€495 | +4.7% |
| Non-recurring financial charges | 66B | - | €13,184 | +€13,184 | |
| Profit (loss) for the period before taxes | 9903 | €10,922 | -€71,157 | -€82,078 | |
| Profit (loss) for the period | 9904 | €10,922 | -€71,157 | -€82,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,922 | -€71,157 | -€82,078 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.