EVO Technics: 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 Technics
Largest movements
- Receivables after one year +€100,000
up €100,000 (+42.6%), from €235,000 to €335,000
- Receivables within one year +€26,301
up €26,301 (+95.4%), from €27,581 to €53,882
of which Trade receivables: +€32,883
- Tangible fixed assets -€23,537
down €23,537 (-41.3%), from €57,005 to €33,468
of which Furniture and vehicles: -€24,419
- Cash -€4,663
down €4,663 (-13.2%), from €35,210 to €30,548
mainly Receivables after one year (-€100,000) and Receivables within one year (-€26,301)
- Debts after one year +€95,061
up €95,061 (+642.1%), from €14,805 to €109,867
- Gross operating margin -€19,572
down €19,572 (-68.7%), from €28,510 to €8,938
- Taxes -€4,944
down €4,944 (-88.2%), from €5,606 to €662
- Other operating charges +€3,907
up €3,907 (+420.4%), from €929 to €4,836
- Depreciation +€1,909
up €1,909 (+28.9%), from €6,615 to €8,524
- Financial charges +€1,613
up €1,613 (+625.7%), from €258 to €1,871
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 | €362,757 | €460,815 | +€98,058 | +27.0% |
| Fixed assets | 21/28 | €57,005 | €33,468 | -€23,537 | -41.3% |
| Tangible fixed assets | 22/27 | €57,005 | €33,468 | -€23,537 | -41.3% |
| Plant, machinery and equipment | 23 | €1,083 | €1,965 | +€882 | +81.5% |
| Furniture and vehicles | 24 | €55,922 | €31,503 | -€24,419 | -43.7% |
| Current assets | 29/58 | €305,752 | €427,347 | +€121,595 | +39.8% |
| Amounts receivable after more than one year | 29 | €235,000 | €335,000 | +€100,000 | +42.6% |
| Other amounts receivable | 291 | €235,000 | €335,000 | +€100,000 | +42.6% |
| Stocks and contracts in progress | 3 | €6,667 | €6,623 | -€43 | -0.7% |
| Stocks | 30/36 | €6,667 | €6,623 | -€43 | -0.7% |
| Amounts receivable within one year | 40/41 | €27,581 | €53,882 | +€26,301 | +95.4% |
| Trade receivables | 40 | €10,918 | €43,801 | +€32,883 | +301.2% |
| Other amounts receivable | 41 | €16,663 | €10,081 | -€6,582 | -39.5% |
| Cash at bank and in hand | 54/58 | €35,210 | €30,548 | -€4,663 | -13.2% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,295 | = | 0.0% |
| Total equity and liabilities | 10/49 | €362,757 | €460,815 | +€98,058 | +27.0% |
| Equity | 10/15 | €312,489 | €312,587 | +€98 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €306,289 | €306,387 | +€98 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €304,429 | €304,527 | +€98 | 0.0% |
| Amounts payable | 17/49 | €50,267 | €148,228 | +€97,961 | +194.9% |
| Amounts payable after more than one year | 17 | €14,805 | €109,867 | +€95,061 | +642.1% |
| Financial debts | 170/4 | €14,805 | €109,867 | +€95,061 | +642.1% |
| Amounts payable within one year | 42/48 | €35,462 | €37,156 | +€1,694 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €4,801 | €4,939 | +€138 | +2.9% |
| Trade debts | 44 | €3,651 | €5,173 | +€1,522 | +41.7% |
| Suppliers | 440/4 | €3,651 | €5,173 | +€1,522 | +41.7% |
| Taxes, remuneration and social security | 45 | €2,752 | €5,694 | +€2,942 | +106.9% |
| Taxes | 450/3 | €56 | €2,980 | +€2,924 | +5183.0% |
| Remuneration and social security | 454/9 | €2,696 | €2,714 | +€18 | +0.7% |
| Other amounts payable | 47/48 | €24,258 | €21,350 | -€2,908 | -12.0% |
| Accrued charges and deferred income | 492/3 | - | €1,205 | +€1,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,615 | €8,524 | +€1,909 | +28.9% |
| Other operating charges | 640/8 | €929 | €4,836 | +€3,907 | +420.4% |
| Gross operating margin | 9900 | €28,510 | €8,938 | -€19,572 | -68.7% |
| Operating profit (loss) | 9901 | €20,966 | -€4,422 | -€25,388 | |
| Financial income | 75/76B | €5,815 | €7,054 | +€1,239 | +21.3% |
| Recurring financial income | 75 | €5,815 | €7,054 | +€1,239 | +21.3% |
| Financial charges | 65/66B | €258 | €1,871 | +€1,613 | +625.7% |
| Recurring financial charges | 65 | €258 | €1,871 | +€1,613 | +625.7% |
| Profit (loss) for the period before taxes | 9903 | €26,523 | €760 | -€25,762 | -97.1% |
| Income taxes | 67/77 | €5,606 | €662 | -€4,944 | -88.2% |
| Profit (loss) for the period | 9904 | €20,916 | €98 | -€20,819 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,916 | €98 | -€20,819 | -99.5% |
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.