EVPLUS: 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.
EVPLUS
Largest movements
- Receivables within one year +€22,448
up €22,448 (+15.8%), from €142,076 to €164,525
of which Trade receivables: +€36,882
- Cash -€7,195
down €7,195 (-22.7%), from €31,708 to €24,513
mainly Receivables within one year (-€22,448) and Tax, wage and social debts (-€15,682)
- Deferred charges and accrued income -€3,967
down €3,967 (-100.0%), from €3,967 to €0
- Tangible fixed assets -€2,142
down €2,142 (-29.9%), from €7,171 to €5,029
- Trade debts +€24,314
up €24,314 (+35.6%), from €68,287 to €92,601
- Tax, wage and social debts -€15,682
down €15,682 (-82.1%), from €19,109 to €3,427
- Write-downs -€3,094
down €3,094 (-100.0%), from €3,094 to €0
- Gross operating margin -€2,930
down €2,930 (-49.8%), from €5,888 to €2,958
- Depreciation +€489
up €489 (+29.6%), from €1,653 to €2,142
- Taxes -€160
down €160 (-69.7%), from €229 to €70
- Financial income -€89
down €89 (-60.8%), from €147 to €57
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 | €184,921 | €194,066 | +€9,145 | +4.9% |
| Fixed assets | 21/28 | €7,171 | €5,029 | -€2,142 | -29.9% |
| Tangible fixed assets | 22/27 | €7,171 | €5,029 | -€2,142 | -29.9% |
| Furniture and vehicles | 24 | €7,171 | €5,029 | -€2,142 | -29.9% |
| Current assets | 29/58 | €177,751 | €189,037 | +€11,287 | +6.3% |
| Amounts receivable within one year | 40/41 | €142,076 | €164,525 | +€22,448 | +15.8% |
| Trade receivables | 40 | €127,642 | €164,525 | +€36,882 | +28.9% |
| Other amounts receivable | 41 | €14,434 | €0 | -€14,434 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,708 | €24,513 | -€7,195 | -22.7% |
| Deferred charges and accrued income | 490/1 | €3,967 | €0 | -€3,967 | -100.0% |
| Total equity and liabilities | 10/49 | €184,921 | €194,066 | +€9,145 | +4.9% |
| Equity | 10/15 | €95,651 | €95,776 | +€125 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,251 | €83,376 | +€125 | +0.2% |
| Distributable reserves | 133 | €83,251 | €83,376 | +€125 | +0.2% |
| Amounts payable | 17/49 | €89,271 | €98,290 | +€9,019 | +10.1% |
| Amounts payable within one year | 42/48 | €89,271 | €97,903 | +€8,632 | +9.7% |
| Trade debts | 44 | €68,287 | €92,601 | +€24,314 | +35.6% |
| Suppliers | 440/4 | €68,287 | €92,601 | +€24,314 | +35.6% |
| Taxes, remuneration and social security | 45 | €19,109 | €3,427 | -€15,682 | -82.1% |
| Taxes | 450/3 | €19,109 | €3,427 | -€15,682 | -82.1% |
| Other amounts payable | 47/48 | €1,875 | €1,875 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €2,142 | +€489 | +29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,094 | €0 | -€3,094 | -100.0% |
| Other operating charges | 640/8 | €231 | €270 | +€39 | +16.7% |
| Gross operating margin | 9900 | €5,888 | €2,958 | -€2,930 | -49.8% |
| Operating profit (loss) | 9901 | €909 | €546 | -€363 | -40.0% |
| Financial income | 75/76B | €147 | €57 | -€89 | -60.8% |
| Recurring financial income | 75 | €147 | €57 | -€89 | -60.8% |
| Financial charges | 65/66B | €368 | €408 | +€41 | +11.1% |
| Recurring financial charges | 65 | €368 | €408 | +€41 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €688 | €195 | -€493 | -71.7% |
| Income taxes | 67/77 | €229 | €70 | -€160 | -69.7% |
| Profit (loss) for the period | 9904 | €459 | €125 | -€333 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €459 | €125 | -€333 | -72.7% |
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.