EVN79: 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.
EVN79
Largest movements
- Cash +€202,482
up €202,482 (+154.5%), from €131,071 to €333,553
mainly Net result for the year (+€232,481) and Trade debts (+€73,292)
- Receivables within one year +€153,836
up €153,836 (+55.3%), from €278,393 to €432,229
of which Trade receivables: +€152,163
- Tangible fixed assets +€21,650
up €21,650 (+29.5%), from €73,333 to €94,983
of which Furniture and vehicles: +€26,163
- Profit (loss) carried forward +€230,559
up €230,559 (+118.7%), from €194,299 to €424,858
- Other debts -€76,792
no longer reported in 2024 (was €76,792)
- Trade debts +€73,292
up €73,292 (+64.7%), from €113,226 to €186,518
- Tax, wage and social debts +€59,310
up €59,310 (+88.6%), from €66,928 to €126,238
of which Taxes: +€46,519
- Debts after one year +€58,089
up €58,089 (+1403.5%), from €4,139 to €62,228
- Turnover +€444,217
up €444,217 (+24.3%), from €1.8m to €2.3m
- Gross operating margin +€402,518
up €402,518 (+386.6%), from €104,126 to €506,644
- Staff costs +€81,765
up €81,765 (+822.2%), from €9,945 to €91,710
- Taxes +€60,159
up €60,159 (+316.6%), from €19,000 to €79,159
- Purchases and services +€57,489
up €57,489 (+3.3%), from €1.7m to €1.8m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €499,278 | €877,246 | +€377,968 | +75.7% |
| Fixed assets | 21/28 | €89,814 | €111,464 | +€21,650 | +24.1% |
| Tangible fixed assets | 22/27 | €73,333 | €94,983 | +€21,650 | +29.5% |
| Plant, machinery and equipment | 23 | €7,818 | €3,305 | -€4,513 | -57.7% |
| Furniture and vehicles | 24 | €65,515 | €91,678 | +€26,163 | +39.9% |
| Financial fixed assets | 28 | €16,481 | €16,481 | = | 0.0% |
| Current assets | 29/58 | €409,464 | €765,782 | +€356,318 | +87.0% |
| Amounts receivable within one year | 40/41 | €278,393 | €432,229 | +€153,836 | +55.3% |
| Trade receivables | 40 | €144,664 | €296,827 | +€152,163 | +105.2% |
| Other amounts receivable | 41 | €133,729 | €135,402 | +€1,673 | +1.3% |
| Cash at bank and in hand | 54/58 | €131,071 | €333,553 | +€202,482 | +154.5% |
| Total equity and liabilities | 10/49 | €499,278 | €877,246 | +€377,968 | +75.7% |
| Equity | 10/15 | €214,759 | €445,318 | +€230,559 | +107.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,299 | €424,858 | +€230,559 | +118.7% |
| Amounts payable | 17/49 | €284,519 | €431,928 | +€147,409 | +51.8% |
| Amounts payable after more than one year | 17 | €4,139 | €62,228 | +€58,089 | +1403.5% |
| Financial debts | 170/4 | €4,139 | €62,228 | +€58,089 | +1403.5% |
| Amounts payable within one year | 42/48 | €262,980 | €352,300 | +€89,320 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | - | €33,510 | +€33,510 | |
| Financial debts | 43 | €6,034 | €6,034 | = | 0.0% |
| Credit institutions | 430/8 | €6,034 | €6,034 | = | 0.0% |
| Trade debts | 44 | €113,226 | €186,518 | +€73,292 | +64.7% |
| Suppliers | 440/4 | €113,226 | €186,518 | +€73,292 | +64.7% |
| Taxes, remuneration and social security | 45 | €66,928 | €126,238 | +€59,310 | +88.6% |
| Taxes | 450/3 | €57,050 | €103,569 | +€46,519 | +81.5% |
| Remuneration and social security | 454/9 | €9,878 | €22,669 | +€12,791 | +129.5% |
| Other amounts payable | 47/48 | €76,792 | - | -€76,792 | |
| Accrued charges and deferred income | 492/3 | €17,400 | €17,400 | = | 0.0% |
| Turnover | 70 | €1,826,197 | €2,270,414 | +€444,217 | +24.3% |
| Non-recurring operating income | 76A | - | €15,790 | +€15,790 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,722,071 | €1,779,560 | +€57,489 | +3.3% |
| Remuneration, social security and pensions | 62 | €9,945 | €91,710 | +€81,765 | +822.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,123 | €39,581 | +€15,458 | +64.1% |
| Other operating charges | 640/8 | €9,708 | €10,701 | +€993 | +10.2% |
| Non-recurring operating charges | 66A | - | €40,178 | +€40,178 | |
| Gross operating margin | 9900 | €104,126 | €506,644 | +€402,518 | +386.6% |
| Operating profit (loss) | 9901 | €60,350 | €324,474 | +€264,124 | +437.7% |
| Financial income | 75/76B | €5,729 | - | -€5,729 | |
| Recurring financial income | 75 | €5,729 | - | -€5,729 | |
| Financial charges | 65/66B | €118 | €12,834 | +€12,716 | +10776.3% |
| Recurring financial charges | 65 | €118 | €12,834 | +€12,716 | +10776.3% |
| Profit (loss) for the period before taxes | 9903 | €65,961 | €311,640 | +€245,679 | +372.5% |
| Income taxes | 67/77 | €19,000 | €79,159 | +€60,159 | +316.6% |
| Profit (loss) for the period | 9904 | €46,961 | €232,481 | +€185,520 | +395.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,961 | €232,481 | +€185,520 | +395.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.