EVLOEV A.: 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.
EVLOEV A.
Largest movements
- Stocks and contracts -€20,069
down €20,069 (-21.2%), from €94,730 to €74,661
- Receivables within one year +€11,862
up €11,862 (+822.8%), from €1,442 to €13,304
of which Trade receivables: +€13,193
- Cash -€9,101
down €9,101 (-92.0%), from €9,889 to €788
mainly Debts after one year (-€26,250) and Receivables within one year (-€11,862)
- Tangible fixed assets -€7,737
down €7,737 (-6.0%), from €128,254 to €120,517
of which Land and buildings: -€7,242
- Current investments -€4,250
down €4,250 (-13.7%), from €30,976 to €26,726
- Debts after one year -€26,250
down €26,250 (-26.5%), from €99,131 to €72,881
- Trade debts -€10,178
down €10,178 (-20.9%), from €48,633 to €38,455
- Other debts +€6,996
up €6,996 (+26.6%), from €26,343 to €33,339
- Turnover +€1.3m
new in 2025: €1.3m
- Purchases and services +€1.3m
new in 2025: €1.3m
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 | €267,985 | €238,324 | -€29,661 | -11.1% |
| Fixed assets | 21/28 | €128,675 | €120,938 | -€7,737 | -6.0% |
| Tangible fixed assets | 22/27 | €128,254 | €120,517 | -€7,737 | -6.0% |
| Land and buildings | 22 | €125,850 | €118,608 | -€7,242 | -5.8% |
| Plant, machinery and equipment | 23 | €2,404 | €1,909 | -€495 | -20.6% |
| Financial fixed assets | 28 | €421 | €421 | -€0 | -0.1% |
| Current assets | 29/58 | €139,310 | €117,386 | -€21,924 | -15.7% |
| Stocks and contracts in progress | 3 | €94,730 | €74,661 | -€20,069 | -21.2% |
| Stocks | 30/36 | €94,730 | €74,661 | -€20,069 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,442 | €13,304 | +€11,862 | +822.8% |
| Trade receivables | 40 | €87 | €13,280 | +€13,193 | +15122.4% |
| Other amounts receivable | 41 | €1,355 | €24 | -€1,331 | -98.2% |
| Current investments | 50/53 | €30,976 | €26,726 | -€4,250 | -13.7% |
| Cash at bank and in hand | 54/58 | €9,889 | €788 | -€9,101 | -92.0% |
| Deferred charges and accrued income | 490/1 | €2,273 | €1,907 | -€366 | -16.1% |
| Total equity and liabilities | 10/49 | €267,985 | €238,324 | -€29,661 | -11.1% |
| Equity | 10/15 | €58,707 | €60,343 | +€1,636 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,307 | €47,943 | +€1,636 | +3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,447 | €46,083 | +€1,636 | +3.7% |
| Amounts payable | 17/49 | €209,278 | €177,981 | -€31,297 | -15.0% |
| Amounts payable after more than one year | 17 | €99,131 | €72,881 | -€26,250 | -26.5% |
| Financial debts | 170/4 | €99,131 | €72,881 | -€26,250 | -26.5% |
| Amounts payable within one year | 42/48 | €104,215 | €100,452 | -€3,763 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €17,250 | €17,250 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €48,633 | €38,455 | -€10,178 | -20.9% |
| Suppliers | 440/4 | €48,633 | €38,455 | -€10,178 | -20.9% |
| Taxes, remuneration and social security | 45 | €11,989 | €11,408 | -€581 | -4.8% |
| Taxes | 450/3 | €5,951 | €2,165 | -€3,786 | -63.6% |
| Remuneration and social security | 454/9 | €6,038 | €9,243 | +€3,205 | +53.1% |
| Other amounts payable | 47/48 | €26,343 | €33,339 | +€6,996 | +26.6% |
| Accrued charges and deferred income | 492/3 | €5,932 | €4,648 | -€1,284 | -21.6% |
| Turnover | 70 | - | €1,334,221 | +€1.3m | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,306,726 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €38,148 | €42,218 | +€4,070 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,737 | €7,737 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,689 | €2,700 | +€1,011 | +59.9% |
| Gross operating margin | 9900 | €65,108 | €61,313 | -€3,795 | -5.8% |
| Operating profit (loss) | 9901 | €17,533 | €8,658 | -€8,875 | -50.6% |
| Financial income | 75/76B | €1,331 | €4,800 | +€3,469 | +260.6% |
| Recurring financial income | 75 | €1,331 | €4,800 | +€3,469 | +260.6% |
| Non-recurring financial income | 76B | - | €4,800 | +€4,800 | |
| Financial charges | 65/66B | €20,811 | €10,061 | -€10,750 | -51.7% |
| Recurring financial charges | 65 | €20,811 | €10,061 | -€10,750 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,946 | €3,397 | +€5,343 | |
| Income taxes | 67/77 | €3,980 | €1,761 | -€2,219 | -55.7% |
| Profit (loss) for the period | 9904 | -€5,926 | €1,636 | +€7,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,926 | €1,636 | +€7,562 |
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.