EVOMA: 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.
EVOMA
Largest movements
- Stocks and contracts -€139,242
down €139,242 (-53.0%), from €262,502 to €123,260
- Receivables within one year -€22,763
down €22,763 (-15.3%), from €148,443 to €125,680
of which Other amounts receivable: -€51,483
- Other debts -€79,634
down €79,634 (-8.4%), from €946,288 to €866,654
- Profit (loss) carried forward -€57,629
down €57,629 (-8.7%), from €663,044 to €605,414
- Debts after one year -€22,924
down €22,924 (-17.0%), from €134,505 to €111,581
- Gross operating margin -€50,053
down €50,053, from €13 to -€50,040
- Other operating charges +€3,666
up €3,666 (+378.9%), from €968 to €4,633
- Depreciation -€901
down €901 (-65.9%), from €1,368 to €466
- Financial charges -€686
down €686 (-21.6%), from €3,176 to €2,490
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 | €1,959,514 | €1,797,046 | -€162,469 | -8.3% |
| Fixed assets | 21/28 | €1,548,554 | €1,548,088 | -€466 | 0.0% |
| Tangible fixed assets | 22/27 | €466 | - | -€466 | |
| Furniture and vehicles | 24 | €466 | - | -€466 | |
| Financial fixed assets | 28 | €1,548,088 | €1,548,088 | = | 0.0% |
| Current assets | 29/58 | €410,960 | €248,958 | -€162,003 | -39.4% |
| Stocks and contracts in progress | 3 | €262,502 | €123,260 | -€139,242 | -53.0% |
| Stocks | 30/36 | €262,502 | €123,260 | -€139,242 | -53.0% |
| Amounts receivable within one year | 40/41 | €148,443 | €125,680 | -€22,763 | -15.3% |
| Trade receivables | 40 | €13,729 | €42,449 | +€28,720 | +209.2% |
| Other amounts receivable | 41 | €134,714 | €83,231 | -€51,483 | -38.2% |
| Cash at bank and in hand | 54/58 | €15 | €17 | +€2 | +15.4% |
| Total equity and liabilities | 10/49 | €1,959,514 | €1,797,046 | -€162,469 | -8.3% |
| Equity | 10/15 | €848,044 | €790,414 | -€57,629 | -6.8% |
| Contributions | 10/11 | €167,000 | €167,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €663,044 | €605,414 | -€57,629 | -8.7% |
| Amounts payable | 17/49 | €1,111,471 | €1,006,631 | -€104,840 | -9.4% |
| Amounts payable after more than one year | 17 | €134,505 | €111,581 | -€22,924 | -17.0% |
| Financial debts | 170/4 | €134,505 | €111,581 | -€22,924 | -17.0% |
| Amounts payable within one year | 42/48 | €976,966 | €895,050 | -€81,916 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €22,587 | €22,924 | +€337 | +1.5% |
| Financial debts | 43 | €31 | - | -€31 | |
| Credit institutions | 430/8 | €31 | - | -€31 | |
| Trade debts | 44 | €8,060 | €5,472 | -€2,587 | -32.1% |
| Suppliers | 440/4 | €8,060 | €5,472 | -€2,587 | -32.1% |
| Other amounts payable | 47/48 | €946,288 | €866,654 | -€79,634 | -8.4% |
| Remuneration, social security and pensions | 62 | -€73 | - | +€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €466 | -€901 | -65.9% |
| Other operating charges | 640/8 | €968 | €4,633 | +€3,666 | +378.9% |
| Gross operating margin | 9900 | €13 | -€50,040 | -€50,053 | |
| Operating profit (loss) | 9901 | -€2,249 | -€55,139 | -€52,890 | -2351.3% |
| Financial charges | 65/66B | €3,176 | €2,490 | -€686 | -21.6% |
| Recurring financial charges | 65 | €3,176 | €2,490 | -€686 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,426 | -€57,629 | -€52,204 | -962.1% |
| Profit (loss) for the period | 9904 | -€5,426 | -€57,629 | -€52,204 | -962.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,426 | -€57,629 | -€52,204 | -962.1% |
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 10 October 2026 via checked.be.