EVO-Sun: what changed
EVO-Sun
Largest movements
- Receivables within one year -€255,237
down €255,237 (-59.8%), from €427,130 to €171,893
of which Trade receivables: -€253,288
- Stocks and contracts +€66,211
up €66,211 (+79.3%), from €83,458 to €149,669
- Cash +€8,723
up €8,723 (+79.3%), from €11,000 to €19,723
mainly Receivables within one year (+€255,237) and Accrued charges and deferred income (+€11,861)
- Trade debts -€132,150
down €132,150 (-57.1%), from €231,559 to €99,409
- Profit (loss) carried forward -€75,778
down €75,778 (-9.5%), from -€799,372 to -€875,149
- Accrued charges and deferred income +€11,861
up €11,861 (+80.3%), from €14,778 to €26,639
- Tax, wage and social debts +€8,234
up €8,234, from €0 to €8,234
of which Remuneration and social security: +€8,234
- Staff costs +€66,637
up €66,637 (+4,039%), from €1,650 to €68,287
- Gross operating margin +€18,628
up €18,628, from -€3,151 to €15,477
- Depreciation +€2,667
up €2,667 (+35.5%), from €7,518 to €10,185
- Financial charges +€741
up €741 (+7.8%), from €9,521 to €10,262
- Other operating charges +€494
up €494 (+24.4%), from €2,026 to €2,521
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €572,065 | €388,797 | -€183,269 | -32.0% |
| Fixed assets | 21/28 | €28,411 | €30,515 | +€2,104 | +7.4% |
| Intangible fixed assets | 21 | €2,770 | €7,654 | +€4,884 | +176% |
| Tangible fixed assets | 22/27 | €14,641 | €11,861 | -€2,780 | -19.0% |
| Plant, machinery and equipment | 23 | €11,793 | €7,864 | -€3,929 | -33.3% |
| Furniture and vehicles | 24 | €2,848 | €3,997 | +€1,149 | +40.3% |
| Financial fixed assets | 28 | €11,000 | €11,000 | = | 0.0% |
| Current assets | 29/58 | €543,654 | €358,281 | -€185,372 | -34.1% |
| Stocks and contracts in progress | 3 | €83,458 | €149,669 | +€66,211 | +79.3% |
| Stocks | 30/36 | €83,458 | €149,669 | +€66,211 | +79.3% |
| Amounts receivable within one year | 40/41 | €427,130 | €171,893 | -€255,237 | -59.8% |
| Trade receivables | 40 | €418,745 | €165,457 | -€253,288 | -60.5% |
| Other amounts receivable | 41 | €8,385 | €6,436 | -€1,950 | -23.3% |
| Cash at bank and in hand | 54/58 | €11,000 | €19,723 | +€8,723 | +79.3% |
| Deferred charges and accrued income | 490/1 | €22,066 | €16,996 | -€5,070 | -23.0% |
| Total equity and liabilities | 10/49 | €572,065 | €388,797 | -€183,269 | -32.0% |
| Equity | 10/15 | €100,628 | €24,851 | -€75,778 | -75.3% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Capital | 10 | €900,000 | €900,000 | = | 0.0% |
| Issued capital | 100 | €900,000 | €900,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€799,372 | -€875,149 | -€75,778 | -9.5% |
| Amounts payable | 17/49 | €471,437 | €363,946 | -€107,491 | -22.8% |
| Amounts payable within one year | 42/48 | €456,659 | €337,307 | -€119,352 | -26.1% |
| Trade debts | 44 | €231,559 | €99,409 | -€132,150 | -57.1% |
| Suppliers | 440/4 | €231,559 | €99,409 | -€132,150 | -57.1% |
| Taxes, remuneration and social security | 45 | €0 | €8,234 | +€8,234 | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | - | €8,234 | +€8,234 | |
| Other amounts payable | 47/48 | €225,100 | €229,664 | +€4,565 | +2.0% |
| Accrued charges and deferred income | 492/3 | €14,778 | €26,639 | +€11,861 | +80.3% |
| Remuneration, social security and pensions | 62 | €1,650 | €68,287 | +€66,637 | +4,039% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,518 | €10,185 | +€2,667 | +35.5% |
| Other operating charges | 640/8 | €2,026 | €2,521 | +€494 | +24.4% |
| Gross operating margin | 9900 | -€3,151 | €15,477 | +€18,628 | |
| Operating profit (loss) | 9901 | -€14,346 | -€65,516 | -€51,170 | -357% |
| Financial income | 75/76B | €86 | €0 | -€86 | -99.5% |
| Recurring financial income | 75 | €86 | €0 | -€86 | -99.5% |
| Financial charges | 65/66B | €9,521 | €10,262 | +€741 | +7.8% |
| Recurring financial charges | 65 | €9,521 | €10,262 | +€741 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,780 | -€75,778 | -€51,998 | -219% |
| Income taxes | 67/77 | €162 | €0 | -€162 | -100.0% |
| Profit (loss) for the period | 9904 | -€23,942 | -€75,778 | -€51,835 | -217% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,942 | -€75,778 | -€51,835 | -217% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.