Evo Design: 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.
Evo Design
Largest movements
- Tangible fixed assets +€153,895
up €153,895 (+17.0%), from €906,095 to €1.1m
of which Land and buildings: +€160,245
- Receivables within one year -€85,019
down €85,019 (-59.8%), from €142,104 to €57,086
of which Trade receivables: -€83,693
- Cash -€41,340
down €41,340 (-80.3%), from €51,484 to €10,144
mainly Investment in fixed assets (net) (-€176,233) and Trade debts (-€41,609)
- Stocks and contracts +€29,754
up €29,754 (+13.5%), from €219,785 to €249,539
- Trade debts -€41,609
down €41,609 (-26.8%), from €154,993 to €113,384
- Debts after one year +€37,471
up €37,471 (+4.6%), from €815,492 to €852,963
- Other debts +€31,610
up €31,610 (+26.7%), from €118,416 to €150,025
- Reserves +€26,166
up €26,166 (+757%), from €3,457 to €29,623
of which Distributable reserves: +€26,721
- Gross operating margin +€28,525
up €28,525 (+11.8%), from €240,782 to €269,307
- Staff costs -€23,728
down €23,728 (-11.2%), from €212,229 to €188,500
- Depreciation +€16,821
up €16,821 (+305%), from €5,517 to €22,338
- Financial charges +€13,621
up €13,621 (+150%), from €9,084 to €22,705
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,329,054 | €1,381,858 | +€52,804 | +4.0% |
| Fixed assets | 21/28 | €907,225 | €1,061,120 | +€153,895 | +17.0% |
| Tangible fixed assets | 22/27 | €906,095 | €1,059,990 | +€153,895 | +17.0% |
| Land and buildings | 22 | €889,247 | €1,049,493 | +€160,245 | +18.0% |
| Plant, machinery and equipment | 23 | €2,250 | €1,648 | -€602 | -26.8% |
| Furniture and vehicles | 24 | €5,517 | €0 | -€5,517 | -100% |
| Assets under construction and advance payments | 27 | €9,081 | €8,850 | -€231 | -2.5% |
| Financial fixed assets | 28 | €1,130 | €1,130 | = | 0.0% |
| Current assets | 29/58 | €421,829 | €320,738 | -€101,091 | -24.0% |
| Stocks and contracts in progress | 3 | €219,785 | €249,539 | +€29,754 | +13.5% |
| Stocks | 30/36 | €219,785 | €249,539 | +€29,754 | +13.5% |
| Amounts receivable within one year | 40/41 | €142,104 | €57,086 | -€85,019 | -59.8% |
| Trade receivables | 40 | €140,779 | €57,086 | -€83,693 | -59.5% |
| Other amounts receivable | 41 | €1,325 | €0 | -€1,325 | -100% |
| Cash at bank and in hand | 54/58 | €51,484 | €10,144 | -€41,340 | -80.3% |
| Deferred charges and accrued income | 490/1 | €8,455 | €3,969 | -€4,486 | -53.1% |
| Total equity and liabilities | 10/49 | €1,329,054 | €1,381,858 | +€52,804 | +4.0% |
| Equity | 10/15 | €22,057 | €48,778 | +€26,721 | +121% |
| Contributions | 10/11 | €18,600 | €19,155 | +€555 | +3.0% |
| Reserves | 13 | €3,457 | €29,623 | +€26,166 | +757% |
| Non-distributable reserves | 130/1 | €555 | €0 | -€555 | -100% |
| Reserves not available under the articles | 1311 | €555 | €0 | -€555 | -100% |
| Distributable reserves | 133 | €2,902 | €29,623 | +€26,721 | +921% |
| Amounts payable | 17/49 | €1,306,997 | €1,333,080 | +€26,083 | +2.0% |
| Amounts payable after more than one year | 17 | €815,492 | €852,963 | +€37,471 | +4.6% |
| Financial debts | 170/4 | €815,492 | €852,963 | +€37,471 | +4.6% |
| Amounts payable within one year | 42/48 | €484,941 | €473,963 | -€10,978 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €64,894 | €65,933 | +€1,038 | +1.6% |
| Financial debts | 43 | €128,351 | €125,000 | -€3,351 | -2.6% |
| Credit institutions | 430/8 | €128,351 | €125,000 | -€3,351 | -2.6% |
| Trade debts | 44 | €154,993 | €113,384 | -€41,609 | -26.8% |
| Suppliers | 440/4 | €154,993 | €113,384 | -€41,609 | -26.8% |
| Taxes, remuneration and social security | 45 | €18,287 | €19,621 | +€1,334 | +7.3% |
| Taxes | 450/3 | €297 | €504 | +€207 | +69.7% |
| Remuneration and social security | 454/9 | €17,990 | €19,117 | +€1,127 | +6.3% |
| Other amounts payable | 47/48 | €118,416 | €150,025 | +€31,610 | +26.7% |
| Accrued charges and deferred income | 492/3 | €6,563 | €6,154 | -€409 | -6.2% |
| Remuneration, social security and pensions | 62 | €212,229 | €188,500 | -€23,728 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,517 | €22,338 | +€16,821 | +305% |
| Other operating charges | 640/8 | €10,790 | €8,792 | -€1,997 | -18.5% |
| Non-recurring operating charges | 66A | €2,074 | €0 | -€2,074 | -100% |
| Gross operating margin | 9900 | €240,782 | €269,307 | +€28,525 | +11.8% |
| Operating profit (loss) | 9901 | €10,172 | €49,677 | +€39,505 | +388% |
| Financial income | 75/76B | €1,068 | €174 | -€894 | -83.7% |
| Recurring financial income | 75 | €1,068 | €174 | -€894 | -83.7% |
| Financial charges | 65/66B | €9,084 | €22,705 | +€13,621 | +150% |
| Recurring financial charges | 65 | €9,084 | €22,705 | +€13,621 | +150% |
| Profit (loss) for the period before taxes | 9903 | €2,156 | €27,147 | +€24,991 | +1,159% |
| Income taxes | 67/77 | €297 | €425 | +€129 | +43.3% |
| Profit (loss) for the period | 9904 | €1,859 | €26,721 | +€24,862 | +1,337% |
| Profit (loss) for the period to be appropriated | 9905 | €1,859 | €26,721 | +€24,862 | +1,337% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.