EVOILA: 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.
EVOILA
Largest movements
- Current investments -€82,184
no longer reported in 2025 (was €82,184)
- Cash +€47,373
up €47,373 (+288.9%), from €16,396 to €63,769
mainly Current investments (+€82,184) and Other debts (+€43,204)
- Tangible fixed assets +€39,986
up €39,986 (+168.9%), from €23,674 to €63,660
of which Furniture and vehicles: +€41,520
- Receivables within one year +€4,175
up €4,175 (+99.8%), from €4,182 to €8,357
of which Trade receivables: +€2,386
- Other debts +€43,204
up €43,204 (+139.7%), from €30,923 to €74,127
- Profit (loss) carried forward -€31,165
down €31,165 (-84.6%), from €36,828 to €5,663
- Tax, wage and social debts -€9,501
down €9,501 (-62.7%), from €15,150 to €5,648
- Current portion of long-term debt +€6,711
up €6,711 (+124.6%), from €5,386 to €12,096
- Trade debts +€6,181
up €6,181 (+472.1%), from €1,309 to €7,490
- Gross operating margin -€37,163
down €37,163, from €16,307 to -€20,856
- Taxes -€3,289
down €3,289, from €1,830 to -€1,459
- Depreciation +€1,864
up €1,864 (+24.1%), from €7,738 to €9,601
- Financial income +€265
up €265 (+58.7%), from €452 to €717
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 | €127,971 | €137,995 | +€10,024 | +7.8% |
| Fixed assets | 21/28 | €23,674 | €63,661 | +€39,987 | +168.9% |
| Intangible fixed assets | 21 | - | €1 | +€1 | |
| Tangible fixed assets | 22/27 | €23,674 | €63,660 | +€39,986 | +168.9% |
| Plant, machinery and equipment | 23 | €7,181 | €5,648 | -€1,533 | -21.4% |
| Furniture and vehicles | 24 | €16,493 | €58,012 | +€41,520 | +251.7% |
| Current assets | 29/58 | €104,297 | €74,334 | -€29,964 | -28.7% |
| Amounts receivable within one year | 40/41 | €4,182 | €8,357 | +€4,175 | +99.8% |
| Trade receivables | 40 | €3,891 | €6,277 | +€2,386 | +61.3% |
| Other amounts receivable | 41 | €291 | €2,081 | +€1,789 | +614.3% |
| Current investments | 50/53 | €82,184 | - | -€82,184 | |
| Cash at bank and in hand | 54/58 | €16,396 | €63,769 | +€47,373 | +288.9% |
| Deferred charges and accrued income | 490/1 | €1,536 | €2,208 | +€672 | +43.8% |
| Total equity and liabilities | 10/49 | €127,971 | €137,995 | +€10,024 | +7.8% |
| Equity | 10/15 | €67,328 | €36,163 | -€31,165 | -46.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,828 | €5,663 | -€31,165 | -84.6% |
| Amounts payable | 17/49 | €60,643 | €101,831 | +€41,188 | +67.9% |
| Amounts payable after more than one year | 17 | €7,581 | €1,939 | -€5,641 | -74.4% |
| Financial debts | 170/4 | €7,581 | €1,939 | -€5,641 | -74.4% |
| Amounts payable within one year | 42/48 | €53,063 | €99,892 | +€46,830 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €5,386 | €12,096 | +€6,711 | +124.6% |
| Financial debts | 43 | €295 | €530 | +€235 | +79.7% |
| Credit institutions | 430/8 | €295 | €530 | +€235 | +79.7% |
| Trade debts | 44 | €1,309 | €7,490 | +€6,181 | +472.1% |
| Suppliers | 440/4 | €1,309 | €7,490 | +€6,181 | +472.1% |
| Taxes, remuneration and social security | 45 | €15,150 | €5,648 | -€9,501 | -62.7% |
| Taxes | 450/3 | €15,150 | €5,648 | -€9,501 | -62.7% |
| Other amounts payable | 47/48 | €30,923 | €74,127 | +€43,204 | +139.7% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,738 | €9,601 | +€1,864 | +24.1% |
| Other operating charges | 640/8 | €493 | €400 | -€94 | -19.0% |
| Gross operating margin | 9900 | €16,307 | -€20,856 | -€37,163 | |
| Operating profit (loss) | 9901 | €8,076 | -€30,857 | -€38,933 | |
| Financial income | 75/76B | €452 | €717 | +€265 | +58.7% |
| Recurring financial income | 75 | €452 | €717 | +€265 | +58.7% |
| Financial charges | 65/66B | €2,438 | €2,484 | +€46 | +1.9% |
| Recurring financial charges | 65 | €2,438 | €2,484 | +€46 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €6,090 | -€32,624 | -€38,713 | |
| Income taxes | 67/77 | €1,830 | -€1,459 | -€3,289 | |
| Profit (loss) for the period | 9904 | €4,260 | -€31,165 | -€35,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,260 | -€31,165 | -€35,425 |
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 12 October 2026 via checked.be.