EVORA: 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.
EVORA
Largest movements
- Receivables within one year -€25,519
down €25,519 (-10.3%), from €247,408 to €221,889
of which Other amounts receivable: -€13,356
- Cash +€16,940
up €16,940 (+131%), from €12,893 to €29,833
mainly Receivables within one year (+€25,519) and Other debts (+€10,570)
- Other debts +€10,570
up €10,570 (+10.5%), from €100,980 to €111,550
- Trade debts -€7,324
down €7,324 (-50.1%), from €14,612 to €7,288
- Accrued charges and deferred income -€6,943
down €6,943 (-100%), from €6,943 to €0
- Tax, wage and social debts -€6,923
down €6,923 (-78.0%), from €8,873 to €1,950
- Gross operating margin -€34,198
down €34,198 (-88.5%), from €38,641 to €4,442
- Taxes -€12,307
down €12,307 (-91.5%), from €13,453 to €1,146
- Financial charges +€4,653
up €4,653 (+234%), from €1,989 to €6,642
- Financial income +€1,600
up €1,600 (+36.7%), from €4,362 to €5,961
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,301 | €251,722 | -€8,578 | -3.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €260,301 | €251,722 | -€8,578 | -3.3% |
| Amounts receivable within one year | 40/41 | €247,408 | €221,889 | -€25,519 | -10.3% |
| Trade receivables | 40 | €33,025 | €20,863 | -€12,162 | -36.8% |
| Other amounts receivable | 41 | €214,383 | €201,027 | -€13,356 | -6.2% |
| Cash at bank and in hand | 54/58 | €12,893 | €29,833 | +€16,940 | +131% |
| Total equity and liabilities | 10/49 | €260,301 | €251,722 | -€8,578 | -3.3% |
| Equity | 10/15 | €128,893 | €130,935 | +€2,042 | +1.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €66,337 | €68,435 | +€2,098 | +3.2% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €60,087 | €62,185 | +€2,098 | +3.5% |
| Profit (loss) carried forward | 14 | €55 | €0 | -€55 | -100% |
| Amounts payable | 17/49 | €131,408 | €120,788 | -€10,620 | -8.1% |
| Amounts payable within one year | 42/48 | €124,465 | €120,788 | -€3,677 | -3.0% |
| Trade debts | 44 | €14,612 | €7,288 | -€7,324 | -50.1% |
| Suppliers | 440/4 | €14,612 | €7,288 | -€7,324 | -50.1% |
| Taxes, remuneration and social security | 45 | €8,873 | €1,950 | -€6,923 | -78.0% |
| Taxes | 450/3 | €8,873 | €1,950 | -€6,923 | -78.0% |
| Other amounts payable | 47/48 | €100,980 | €111,550 | +€10,570 | +10.5% |
| Accrued charges and deferred income | 492/3 | €6,943 | €0 | -€6,943 | -100% |
| Non-recurring operating income | 76A | €2,809 | €0 | -€2,809 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €574 | +€68 | +13.5% |
| Gross operating margin | 9900 | €38,641 | €4,442 | -€34,198 | -88.5% |
| Operating profit (loss) | 9901 | €38,136 | €3,869 | -€34,267 | -89.9% |
| Financial income | 75/76B | €4,362 | €5,961 | +€1,600 | +36.7% |
| Recurring financial income | 75 | €4,362 | €5,961 | +€1,600 | +36.7% |
| Financial charges | 65/66B | €1,989 | €6,642 | +€4,653 | +234% |
| Recurring financial charges | 65 | €1,989 | €6,642 | +€4,653 | +234% |
| Profit (loss) for the period before taxes | 9903 | €40,508 | €3,188 | -€37,320 | -92.1% |
| Income taxes | 67/77 | €13,453 | €1,146 | -€12,307 | -91.5% |
| Profit (loss) for the period | 9904 | €27,055 | €2,042 | -€25,013 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,055 | €2,042 | -€25,013 | -92.5% |
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 22 October 2026 via checked.be.