EVOR: 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.
EVOR
Largest movements
- Cash -€18,168
down €18,168 (-39.0%), from €46,577 to €28,409
mainly Trade debts (-€19,993) and Receivables within one year (-€14,669)
- Receivables within one year +€14,669
up €14,669 (+118.1%), from €12,420 to €27,089
of which Trade receivables: +€14,372
- Tangible fixed assets -€5,629
down €5,629 (-11.4%), from €49,398 to €43,769
of which Furniture and vehicles: -€4,738
- Trade debts -€19,993
down €19,993 (-29.9%), from €66,773 to €46,780
- Tax, wage and social debts +€3,199
up €3,199 (+8.2%), from €38,955 to €42,153
of which Taxes: +€1,799
- Current portion of long-term debt +€3,158
new in 2025: €3,158
- Profit (loss) carried forward +€2,508
up €2,508 (+12.4%), from €20,144 to €22,652
- Advances received +€2,287
up €2,287 (+135.3%), from €1,690 to €3,977
- Staff costs +€165,304
up €165,304 (+85.6%), from €193,167 to €358,471
- Gross operating margin +€148,269
up €148,269 (+65.1%), from €227,893 to €376,162
- Taxes -€5,098
down €5,098 (-71.0%), from €7,177 to €2,079
- Depreciation +€4,428
up €4,428 (+113.8%), from €3,890 to €8,318
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 | €138,242 | €128,720 | -€9,522 | -6.9% |
| Fixed assets | 21/28 | €68,441 | €62,312 | -€6,129 | -9.0% |
| Intangible fixed assets | 21 | €4,638 | €4,138 | -€500 | -10.8% |
| Tangible fixed assets | 22/27 | €49,398 | €43,769 | -€5,629 | -11.4% |
| Land and buildings | 22 | €5,275 | €4,711 | -€564 | -10.7% |
| Plant, machinery and equipment | 23 | €22,405 | €22,077 | -€327 | -1.5% |
| Furniture and vehicles | 24 | €21,718 | €16,980 | -€4,738 | -21.8% |
| Financial fixed assets | 28 | €14,405 | €14,405 | = | 0.0% |
| Current assets | 29/58 | €69,801 | €66,408 | -€3,392 | -4.9% |
| Stocks and contracts in progress | 3 | €10,268 | €10,483 | +€215 | +2.1% |
| Stocks | 30/36 | €10,268 | €10,483 | +€215 | +2.1% |
| Amounts receivable within one year | 40/41 | €12,420 | €27,089 | +€14,669 | +118.1% |
| Trade receivables | 40 | €12,269 | €26,641 | +€14,372 | +117.1% |
| Other amounts receivable | 41 | €151 | €448 | +€297 | +196.4% |
| Cash at bank and in hand | 54/58 | €46,577 | €28,409 | -€18,168 | -39.0% |
| Deferred charges and accrued income | 490/1 | €536 | €428 | -€108 | -20.2% |
| Total equity and liabilities | 10/49 | €138,242 | €128,720 | -€9,522 | -6.9% |
| Equity | 10/15 | €30,144 | €32,652 | +€2,508 | +8.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,144 | €22,652 | +€2,508 | +12.4% |
| Amounts payable | 17/49 | €108,098 | €96,068 | -€12,029 | -11.1% |
| Amounts payable within one year | 42/48 | €107,418 | €96,068 | -€11,349 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,158 | +€3,158 | |
| Trade debts | 44 | €66,773 | €46,780 | -€19,993 | -29.9% |
| Suppliers | 440/4 | €66,773 | €46,780 | -€19,993 | -29.9% |
| Advances received on contracts in progress | 46 | €1,690 | €3,977 | +€2,287 | +135.3% |
| Taxes, remuneration and social security | 45 | €38,955 | €42,153 | +€3,199 | +8.2% |
| Taxes | 450/3 | €24,516 | €26,315 | +€1,799 | +7.3% |
| Remuneration and social security | 454/9 | €14,438 | €15,838 | +€1,400 | +9.7% |
| Accrued charges and deferred income | 492/3 | €680 | €0 | -€680 | -100.0% |
| Remuneration, social security and pensions | 62 | €193,167 | €358,471 | +€165,304 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,890 | €8,318 | +€4,428 | +113.8% |
| Other operating charges | 640/8 | €1,823 | €1,750 | -€74 | -4.0% |
| Gross operating margin | 9900 | €227,893 | €376,162 | +€148,269 | +65.1% |
| Operating profit (loss) | 9901 | €29,013 | €7,623 | -€21,390 | -73.7% |
| Financial income | 75/76B | €124 | €194 | +€70 | +56.6% |
| Recurring financial income | 75 | €124 | €194 | +€70 | +56.6% |
| Financial charges | 65/66B | €1,815 | €3,231 | +€1,415 | +78.0% |
| Recurring financial charges | 65 | €1,815 | €3,231 | +€1,415 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | €27,321 | €4,586 | -€22,735 | -83.2% |
| Income taxes | 67/77 | €7,177 | €2,079 | -€5,098 | -71.0% |
| Profit (loss) for the period | 9904 | €20,144 | €2,508 | -€17,637 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,144 | €2,508 | -€17,637 | -87.6% |
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 3 October 2026 via checked.be.