EVOMAT: 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.
EVOMAT
Largest movements
- Tangible fixed assets -€39,301
down €39,301 (-82.8%), from €47,478 to €8,177
of which Leasing and similar rights: -€37,406
- Receivables within one year +€25,498
up €25,498 (+142.0%), from €17,952 to €43,451
of which Trade receivables: +€36,172
- Cash -€1,741
down €1,741 (-93.9%), from €1,855 to €114
mainly Current portion of long-term debt (-€29,622) and Receivables within one year (-€25,498)
- Intangible fixed assets -€1,615
down €1,615 (-83.8%), from €1,928 to €313
- Other debts +€30,468
up €30,468 (+67.8%), from €44,915 to €75,383
- Current portion of long-term debt -€29,622
down €29,622 (-71.6%), from €41,388 to €11,766
- Trade debts -€13,918
down €13,918 (-58.1%), from €23,942 to €10,024
- Debts after one year -€11,766
no longer reported in 2024 (was €11,766)
- Tax, wage and social debts +€4,741
up €4,741 (+433.8%), from €1,093 to €5,833
of which Taxes: +€5,830
- Purchases and services -€64,500
no longer reported in 2024 (was €64,500)
- Turnover -€46,836
no longer reported in 2024 (was €46,836)
- Gross operating margin +€44,344
up €44,344, from -€14,382 to €29,962
- Depreciation -€11,876
down €11,876 (-31.0%), from €38,293 to €26,417
- Staff costs -€3,273
down €3,273 (-96.1%), from €3,406 to €133
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,471 | €52,071 | -€17,400 | -25.0% |
| Formation expenses | 20 | €257 | €16 | -€241 | -93.6% |
| Fixed assets | 21/28 | €49,406 | €8,490 | -€40,916 | -82.8% |
| Intangible fixed assets | 21 | €1,928 | €313 | -€1,615 | -83.8% |
| Tangible fixed assets | 22/27 | €47,478 | €8,177 | -€39,301 | -82.8% |
| Furniture and vehicles | 24 | €437 | €119 | -€318 | -72.8% |
| Leasing and similar rights | 25 | €45,148 | €7,741 | -€37,406 | -82.9% |
| Other tangible fixed assets | 26 | €1,893 | €317 | -€1,576 | -83.3% |
| Current assets | 29/58 | €19,807 | €43,564 | +€23,757 | +119.9% |
| Amounts receivable within one year | 40/41 | €17,952 | €43,451 | +€25,498 | +142.0% |
| Trade receivables | 40 | €7,279 | €43,451 | +€36,172 | +496.9% |
| Other amounts receivable | 41 | €10,673 | - | -€10,673 | |
| Cash at bank and in hand | 54/58 | €1,855 | €114 | -€1,741 | -93.9% |
| Total equity and liabilities | 10/49 | €69,471 | €52,071 | -€17,400 | -25.0% |
| Equity | 10/15 | -€53,633 | -€51,125 | +€2,508 | +4.7% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,633 | -€141,125 | +€2,508 | +1.7% |
| Amounts payable | 17/49 | €123,104 | €103,196 | -€19,908 | -16.2% |
| Amounts payable after more than one year | 17 | €11,766 | - | -€11,766 | |
| Financial debts | 170/4 | €11,766 | - | -€11,766 | |
| Amounts payable within one year | 42/48 | €111,338 | €103,006 | -€8,332 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €41,388 | €11,766 | -€29,622 | -71.6% |
| Trade debts | 44 | €23,942 | €10,024 | -€13,918 | -58.1% |
| Suppliers | 440/4 | €23,942 | €10,024 | -€13,918 | -58.1% |
| Taxes, remuneration and social security | 45 | €1,093 | €5,833 | +€4,741 | +433.8% |
| Taxes | 450/3 | €3 | €5,833 | +€5,830 | +194344.7% |
| Remuneration and social security | 454/9 | €1,090 | - | -€1,090 | |
| Other amounts payable | 47/48 | €44,915 | €75,383 | +€30,468 | +67.8% |
| Accrued charges and deferred income | 492/3 | - | €190 | +€190 | |
| Turnover | 70 | €46,836 | - | -€46,836 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64,500 | - | -€64,500 | |
| Remuneration, social security and pensions | 62 | €3,406 | €133 | -€3,273 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,293 | €26,417 | -€11,876 | -31.0% |
| Other operating charges | 640/8 | €149 | €406 | +€258 | +173.2% |
| Gross operating margin | 9900 | -€14,382 | €29,962 | +€44,344 | |
| Operating profit (loss) | 9901 | -€56,230 | €3,005 | +€59,235 | |
| Financial income | 75/76B | - | €1,163 | +€1,163 | |
| Recurring financial income | 75 | - | €1,163 | +€1,163 | |
| Financial charges | 65/66B | €3,783 | €1,660 | -€2,124 | -56.1% |
| Recurring financial charges | 65 | €3,783 | €1,660 | -€2,124 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,014 | €2,508 | +€62,522 | |
| Profit (loss) for the period | 9904 | -€60,014 | €2,508 | +€62,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,014 | €2,508 | +€62,522 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.