EVO: 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.
EVO
Largest movements
- Tangible fixed assets -€16,576
down €16,576 (-31.1%), from €53,287 to €36,712
of which Furniture and vehicles: -€17,121
- Cash -€5,702
down €5,702 (-92.5%), from €6,165 to €462
mainly Net result for the year (-€22,621) and Receivables within one year (-€3,845)
- Receivables within one year +€3,845
up €3,845 (+468.1%), from €821 to €4,666
of which Other amounts receivable: +€3,145
- Profit (loss) carried forward -€22,621
down €22,621 (-45.0%), from -€50,234 to -€72,855
- Trade debts +€2,309
up €2,309 (+379.7%), from €608 to €2,917
- Debts after one year +€1,839
up €1,839 (+2.0%), from €91,972 to €93,811
- Depreciation +€1,189
up €1,189 (+7.0%), from €16,886 to €18,075
- Gross operating margin +€669
up €669 (+25.8%), from -€2,595 to -€1,926
- Other operating charges -€422
down €422 (-44.8%), from €942 to €520
- Financial charges +€162
up €162 (+8.8%), from €1,840 to €2,002
- Financial income +€100
up €100 (+690.7%), from €14 to €114
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 | €63,189 | €44,201 | -€18,988 | -30.0% |
| Fixed assets | 21/28 | €53,287 | €36,712 | -€16,576 | -31.1% |
| Tangible fixed assets | 22/27 | €53,287 | €36,712 | -€16,576 | -31.1% |
| Plant, machinery and equipment | 23 | €3,510 | €4,055 | +€545 | +15.5% |
| Furniture and vehicles | 24 | €49,778 | €32,657 | -€17,121 | -34.4% |
| Current assets | 29/58 | €9,902 | €7,490 | -€2,412 | -24.4% |
| Amounts receivable within one year | 40/41 | €821 | €4,666 | +€3,845 | +468.1% |
| Trade receivables | 40 | €284 | €984 | +€700 | +246.6% |
| Other amounts receivable | 41 | €537 | €3,682 | +€3,145 | +585.1% |
| Cash at bank and in hand | 54/58 | €6,165 | €462 | -€5,702 | -92.5% |
| Deferred charges and accrued income | 490/1 | €2,916 | €2,361 | -€554 | -19.0% |
| Total equity and liabilities | 10/49 | €63,189 | €44,201 | -€18,988 | -30.0% |
| Equity | 10/15 | -€30,462 | -€53,084 | -€22,621 | -74.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,771 | €14,771 | = | 0.0% |
| Distributable reserves | 133 | €14,771 | €14,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,234 | -€72,855 | -€22,621 | -45.0% |
| Amounts payable | 17/49 | €93,652 | €97,285 | +€3,634 | +3.9% |
| Amounts payable after more than one year | 17 | €91,972 | €93,811 | +€1,839 | +2.0% |
| Financial debts | 170/4 | €91,972 | €93,811 | +€1,839 | +2.0% |
| Amounts payable within one year | 42/48 | €1,592 | €3,385 | +€1,792 | +112.6% |
| Trade debts | 44 | €608 | €2,917 | +€2,309 | +379.7% |
| Suppliers | 440/4 | €608 | €2,917 | +€2,309 | +379.7% |
| Taxes, remuneration and social security | 45 | €984 | €468 | -€517 | -52.5% |
| Taxes | 450/3 | €984 | €468 | -€517 | -52.5% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Non-recurring operating income | 76A | €6,532 | - | -€6,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,886 | €18,075 | +€1,189 | +7.0% |
| Other operating charges | 640/8 | €942 | €520 | -€422 | -44.8% |
| Gross operating margin | 9900 | -€2,595 | -€1,926 | +€669 | +25.8% |
| Operating profit (loss) | 9901 | -€20,423 | -€20,521 | -€98 | -0.5% |
| Financial income | 75/76B | €14 | €114 | +€100 | +690.7% |
| Recurring financial income | 75 | €14 | €114 | +€100 | +690.7% |
| Financial charges | 65/66B | €1,840 | €2,002 | +€162 | +8.8% |
| Recurring financial charges | 65 | €1,840 | €2,002 | +€162 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,248 | -€22,408 | -€160 | -0.7% |
| Income taxes | 67/77 | €244 | €213 | -€30 | -12.4% |
| Profit (loss) for the period | 9904 | -€22,492 | -€22,621 | -€129 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,492 | -€22,621 | -€129 | -0.6% |
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 4 October 2026 via checked.be.