EVOCA BELGIUM: 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.
What changed
EVOCA BELGIUM
NACE 46.649, Wholesale of other machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€113,787
2024 · €185,242-€71,455
Equity
€2.0m
2024 · €1.9m+€113,787
Cash
€495,305
2024 · €1.4m-€928,087
Balance sheet total
€2.7m
2024 · €2.5m+€213,328
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+141%), from €814,548 to €2.0m
of which Other amounts receivable: +€721,486
- Cash -€928,087
down €928,087 (-65.2%), from €1.4m to €495,305
mainly Receivables within one year (-€1.1m) and Investment in fixed assets (net) (-€50,410)
- Stocks and contracts -€55,754
down €55,754 (-23.3%), from €239,173 to €183,419
Equity and liabilities
- Trade debts +€115,302
up €115,302 (+25.0%), from €461,007 to €576,309
- Profit (loss) carried forward +€108,097
up €108,097 (+11.5%), from €943,677 to €1.1m
Income statement
- Goods and materials +€101,143
up €101,143 (+2.9%), from €3.5m to €3.6m
of which Purchases: +€109,149
- Write-downs +€68,335
up €68,335, from -€30,758 to €37,577
- Turnover +€58,642
up €58,642 (+1.2%), from €5.1m to €5.1m
- Services and other goods -€53,551
down €53,551 (-9.6%), from €555,553 to €502,002
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.
Result 2024
€185,242
Turnover
+€58,642
Other operating income
-€9,341
Goods and materials
-€101,143
Services and other goods
+€53,551
Staff costs
-€9,876
Depreciation
-€8,716
Write-downs
-€68,335
Other operating charges
+€8
Other operating items
-€12,248
Financial income
-€4,960
Financial charges
+€2,112
Taxes
+€28,851
Result 2025
€113,787
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€877,677
Investment
-€50,410
Financing
€0
Cash 2024
€1.4m
From operations (derived)
-€877,677
Net result for the year
+€113,787
Depreciation
+€15,940
Stocks and contracts
+€55,754
Receivables within one year
-€1.1m
Deferred charges and accrued income
-€15,639
Trade debts
+€115,302
Tax, wage and social debts
-€15,585
Accrued charges and deferred income
-€176
Investment (derived)
-€50,410
Investment in fixed assets (net)
-€50,410
Cash 2025
€495,305
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,514,152 | €2,727,480 | +€213,328 | +8.5% |
| Fixed assets | 21/28 | €36,669 | €71,139 | +€34,470 | +94.0% |
| Intangible fixed assets | 21 | - | €21,127 | +€21,127 | |
| Tangible fixed assets | 22/27 | €21,301 | €38,012 | +€16,711 | +78.5% |
| Plant, machinery and equipment | 23 | €10,608 | €6,849 | -€3,759 | -35.4% |
| Furniture and vehicles | 24 | €4,503 | €5,040 | +€537 | +11.9% |
| Other tangible fixed assets | 26 | €6,190 | €26,123 | +€19,933 | +322% |
| Financial fixed assets | 28 | €15,368 | €12,000 | -€3,368 | -21.9% |
| Other financial fixed assets | 284/8 | €15,368 | €12,000 | -€3,368 | -21.9% |
| Amounts receivable and cash guarantees | 285/8 | €15,368 | €12,000 | -€3,368 | -21.9% |
| Current assets | 29/58 | €2,477,483 | €2,656,341 | +€178,858 | +7.2% |
| Stocks and contracts in progress | 3 | €239,173 | €183,419 | -€55,754 | -23.3% |
| Stocks | 30/36 | €239,173 | €183,419 | -€55,754 | -23.3% |
| Goods purchased for resale | 34 | €239,173 | €183,419 | -€55,754 | -23.3% |
| Amounts receivable within one year | 40/41 | €814,548 | €1,961,608 | +€1.1m | +141% |
| Trade receivables | 40 | €797,028 | €1,222,602 | +€425,574 | +53.4% |
| Other amounts receivable | 41 | €17,520 | €739,006 | +€721,486 | +4,118% |
| Cash at bank and in hand | 54/58 | €1,423,392 | €495,305 | -€928,087 | -65.2% |
| Deferred charges and accrued income | 490/1 | €370 | €16,009 | +€15,639 | +4,227% |
| Total equity and liabilities | 10/49 | €2,514,152 | €2,727,480 | +€213,328 | +8.5% |
| Equity | 10/15 | €1,864,125 | €1,977,912 | +€113,787 | +6.1% |
| Contributions | 10/11 | €812,000 | €812,000 | = | 0.0% |
| Capital | 10 | €812,000 | €812,000 | = | 0.0% |
| Issued capital | 100 | €1,187,000 | €1,187,000 | = | 0.0% |
| Uncalled capital | 101 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €108,448 | €114,138 | +€5,690 | +5.2% |
| Non-distributable reserves | 130/1 | €77,087 | €82,777 | +€5,690 | +7.4% |
| Legal reserve | 130 | €77,087 | €82,777 | +€5,690 | +7.4% |
| Distributable reserves | 133 | €31,361 | €31,361 | = | 0.0% |
| Profit (loss) carried forward | 14 | €943,677 | €1,051,774 | +€108,097 | +11.5% |
| Amounts payable | 17/49 | €650,027 | €749,568 | +€99,541 | +15.3% |
| Amounts payable within one year | 42/48 | €649,721 | €749,438 | +€99,717 | +15.3% |
| Trade debts | 44 | €461,007 | €576,309 | +€115,302 | +25.0% |
| Suppliers | 440/4 | €461,007 | €576,309 | +€115,302 | +25.0% |
| Taxes, remuneration and social security | 45 | €188,714 | €173,129 | -€15,585 | -8.3% |
| Taxes | 450/3 | €68,462 | €68,723 | +€261 | +0.4% |
| Remuneration and social security | 454/9 | €120,252 | €104,406 | -€15,846 | -13.2% |
| Accrued charges and deferred income | 492/3 | €306 | €130 | -€176 | -57.5% |
| Operating income | 70/76A | €5,125,479 | €5,176,181 | +€50,702 | +1.0% |
| Turnover | 70 | €5,084,551 | €5,143,193 | +€58,642 | +1.2% |
| Other operating income | 74 | €40,928 | €31,587 | -€9,341 | -22.8% |
| Non-recurring operating income | 76A | - | €1,401 | +€1,401 | |
| Operating charges | 60/66A | €4,850,206 | €4,998,366 | +€148,160 | +3.1% |
| Goods for resale, raw materials and consumables | 60 | €3,525,894 | €3,627,037 | +€101,143 | +2.9% |
| Purchases | 600/8 | €3,496,059 | €3,605,208 | +€109,149 | +3.1% |
| Change in stocks: decrease (increase) | 609 | €29,835 | €21,829 | -€8,006 | -26.8% |
| Services and other goods | 61 | €555,553 | €502,002 | -€53,551 | -9.6% |
| Remuneration, social security and pensions | 62 | €790,516 | €800,392 | +€9,876 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,224 | €15,940 | +€8,716 | +121% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,758 | €37,577 | +€68,335 | |
| Other operating charges | 640/8 | €1,777 | €1,769 | -€8 | -0.5% |
| Non-recurring operating charges | 66A | - | €13,649 | +€13,649 | |
| Operating profit (loss) | 9901 | €275,273 | €177,815 | -€97,458 | -35.4% |
| Financial income | 75/76B | €14,034 | €9,074 | -€4,960 | -35.3% |
| Recurring financial income | 75 | €14,034 | €9,074 | -€4,960 | -35.3% |
| Income from current assets | 751 | - | €3,138 | +€3,138 | |
| Other financial income | 752/9 | €14,034 | €5,936 | -€8,098 | -57.7% |
| Financial charges | 65/66B | €21,755 | €19,643 | -€2,112 | -9.7% |
| Recurring financial charges | 65 | €21,755 | €19,643 | -€2,112 | -9.7% |
| Debt charges | 650 | €7,208 | €7,013 | -€195 | -2.7% |
| Other financial charges | 652/9 | €14,547 | €12,630 | -€1,917 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €267,552 | €167,246 | -€100,306 | -37.5% |
| Income taxes | 67/77 | €82,310 | €53,459 | -€28,851 | -35.1% |
| Taxes | 670/3 | €82,535 | €53,459 | -€29,076 | -35.2% |
| Tax adjustments and reversals of tax provisions | 77 | €225 | - | -€225 | |
| Profit (loss) for the period | 9904 | €185,242 | €113,787 | -€71,455 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €185,242 | €113,787 | -€71,455 | -38.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.