EVORA DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Stocks and contracts +€1.4m
up €1.4m (+43.0%), from €3.3m to €4.8m
- Receivables within one year +€83,288
up €83,288 (+58.1%), from €143,341 to €226,629
of which Trade receivables: +€86,429
- Advances received +€1.2m
up €1.2m (+2,310%), from €52,255 to €1.3m
- Short-term financial debts +€572,000
up €572,000 (+21.7%), from €2.6m to €3.2m
of which Other loans: +€3.2m
- Profit (loss) carried forward -€273,096
down €273,096, from €83,368 to -€189,728
- Tax, wage and social debts +€112,937
new in 2025: €112,937
- Trade debts -€68,973
down €68,973 (-8.7%), from €791,120 to €722,146
- Gross operating margin -€391,290
down €391,290, from €197,845 to -€193,446
- Taxes +€47,164
up €47,164 (+169%), from €27,836 to €75,000
- Other operating charges -€15,605
down €15,605 (-93.2%), from €16,749 to €1,144
- Financial income -€3,853
down €3,853 (-100.0%), from €3,853 to €0
- Financial charges +€3,507
new in 2025: €3,507
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 | €3,568,888 | €5,119,228 | +€1.6m | +43.4% |
| Current assets | 29/58 | €3,568,888 | €5,119,228 | +€1.6m | +43.4% |
| Amounts receivable after more than one year | 29 | - | €1,557 | +€1,557 | |
| Other amounts receivable | 291 | - | €1,557 | +€1,557 | |
| Stocks and contracts in progress | 3 | €3,329,379 | €4,761,401 | +€1.4m | +43.0% |
| Contracts in progress | 37 | €3,329,379 | €4,761,401 | +€1.4m | +43.0% |
| Amounts receivable within one year | 40/41 | €143,341 | €226,629 | +€83,288 | +58.1% |
| Trade receivables | 40 | €28,036 | €114,465 | +€86,429 | +308% |
| Other amounts receivable | 41 | €115,305 | €112,164 | -€3,141 | -2.7% |
| Cash at bank and in hand | 54/58 | €29,596 | €74,085 | +€44,489 | +150% |
| Deferred charges and accrued income | 490/1 | €66,571 | €55,556 | -€11,015 | -16.5% |
| Total equity and liabilities | 10/49 | €3,568,888 | €5,119,228 | +€1.6m | +43.4% |
| Equity | 10/15 | €85,368 | -€187,728 | -€273,096 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,368 | -€189,728 | -€273,096 | |
| Amounts payable | 17/49 | €3,483,520 | €5,306,956 | +€1.8m | +52.3% |
| Amounts payable within one year | 42/48 | €3,483,439 | €5,306,956 | +€1.8m | +52.3% |
| Financial debts | 43 | €2,640,000 | €3,212,000 | +€572,000 | +21.7% |
| Credit institutions | 430/8 | €2,640,000 | - | -€2.6m | |
| Other loans | 439 | - | €3,212,000 | +€3.2m | |
| Trade debts | 44 | €791,120 | €722,146 | -€68,973 | -8.7% |
| Suppliers | 440/4 | €791,120 | €722,146 | -€68,973 | -8.7% |
| Advances received on contracts in progress | 46 | €52,255 | €1,259,430 | +€1.2m | +2,310% |
| Taxes, remuneration and social security | 45 | - | €112,937 | +€112,937 | |
| Taxes | 450/3 | - | €112,937 | +€112,937 | |
| Other amounts payable | 47/48 | €64 | €443 | +€379 | +593% |
| Accrued charges and deferred income | 492/3 | €81 | - | -€81 | |
| Other operating charges | 640/8 | €16,749 | €1,144 | -€15,605 | -93.2% |
| Gross operating margin | 9900 | €197,845 | -€193,446 | -€391,290 | |
| Operating profit (loss) | 9901 | €181,095 | -€194,590 | -€375,685 | |
| Financial income | 75/76B | €3,853 | €0 | -€3,853 | -100.0% |
| Recurring financial income | 75 | €3,853 | €0 | -€3,853 | -100.0% |
| Financial charges | 65/66B | - | €3,507 | +€3,507 | |
| Recurring financial charges | 65 | - | €3,507 | +€3,507 | |
| Profit (loss) for the period before taxes | 9903 | €184,949 | -€198,096 | -€383,045 | |
| Income taxes | 67/77 | €27,836 | €75,000 | +€47,164 | +169% |
| Profit (loss) for the period | 9904 | €157,113 | -€273,096 | -€430,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €157,113 | -€273,096 | -€430,209 |
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 19 October 2026 via checked.be.