EVRA: 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.
EVRA
Largest movements
- Tangible fixed assets +€79,436
up €79,436 (+4754.7%), from €1,671 to €81,106
of which Other tangible fixed assets: +€63,028
- Cash -€54,252
down €54,252 (-72.3%), from €75,061 to €20,809
mainly Investment in fixed assets (net) (-€94,234) and Net result for the year (-€13,727)
- Financial fixed assets +€12,000
new in 2023: €12,000
- Receivables within one year +€6,499
up €6,499 (+26.4%), from €24,591 to €31,090
of which Trade receivables: +€7,899
- Stocks and contracts -€2,791
down €2,791 (-65.0%), from €4,291 to €1,500
- Other debts +€55,299
new in 2023: €55,299
- Reserves -€13,727
down €13,727 (-15.8%), from €86,658 to €72,931
of which Distributable reserves: -€13,727
- Tax, wage and social debts -€6,049
down €6,049 (-56.5%), from €10,707 to €4,658
of which Taxes: -€5,990
- Trade debts +€5,369
up €5,369 (+262.2%), from €2,048 to €7,417
- Gross operating margin -€28,162
down €28,162 (-55.8%), from €50,434 to €22,272
- Staff costs -€7,873
down €7,873 (-20.6%), from €38,148 to €30,275
- Taxes -€1,971
down €1,971, from €1,913 to -€58
- Other operating charges +€1,608
up €1,608 (+151.2%), from €1,063 to €2,671
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,613 | €146,505 | +€40,892 | +38.7% |
| Fixed assets | 21/28 | €1,671 | €93,106 | +€91,436 | +5473.0% |
| Tangible fixed assets | 22/27 | €1,671 | €81,106 | +€79,436 | +4754.7% |
| Plant, machinery and equipment | 23 | €845 | €1,048 | +€203 | +24.0% |
| Furniture and vehicles | 24 | - | €16,205 | +€16,205 | |
| Other tangible fixed assets | 26 | €826 | €63,854 | +€63,028 | +7630.4% |
| Financial fixed assets | 28 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €103,942 | €53,398 | -€50,544 | -48.6% |
| Stocks and contracts in progress | 3 | €4,291 | €1,500 | -€2,791 | -65.0% |
| Stocks | 30/36 | €4,291 | €1,500 | -€2,791 | -65.0% |
| Amounts receivable within one year | 40/41 | €24,591 | €31,090 | +€6,499 | +26.4% |
| Trade receivables | 40 | €4,328 | €12,227 | +€7,899 | +182.5% |
| Other amounts receivable | 41 | €20,263 | €18,863 | -€1,400 | -6.9% |
| Cash at bank and in hand | 54/58 | €75,061 | €20,809 | -€54,252 | -72.3% |
| Total equity and liabilities | 10/49 | €105,613 | €146,505 | +€40,892 | +38.7% |
| Equity | 10/15 | €92,858 | €79,131 | -€13,727 | -14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,658 | €72,931 | -€13,727 | -15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,798 | €71,071 | -€13,727 | -16.2% |
| Amounts payable | 17/49 | €12,755 | €67,374 | +€54,619 | +428.2% |
| Amounts payable within one year | 42/48 | €12,755 | €67,374 | +€54,619 | +428.2% |
| Trade debts | 44 | €2,048 | €7,417 | +€5,369 | +262.2% |
| Suppliers | 440/4 | €2,048 | €7,417 | +€5,369 | +262.2% |
| Taxes, remuneration and social security | 45 | €10,707 | €4,658 | -€6,049 | -56.5% |
| Taxes | 450/3 | €6,418 | €428 | -€5,990 | -93.3% |
| Remuneration and social security | 454/9 | €4,289 | €4,230 | -€59 | -1.4% |
| Other amounts payable | 47/48 | - | €55,299 | +€55,299 | |
| Non-recurring operating income | 76A | €0 | €8 | +€8 | +7172.7% |
| Remuneration, social security and pensions | 62 | €38,148 | €30,275 | -€7,873 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,207 | €2,798 | -€409 | -12.7% |
| Other operating charges | 640/8 | €1,063 | €2,671 | +€1,608 | +151.2% |
| Gross operating margin | 9900 | €50,434 | €22,272 | -€28,162 | -55.8% |
| Operating profit (loss) | 9901 | €8,015 | -€13,472 | -€21,488 | |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €613 | €313 | -€301 | -49.0% |
| Recurring financial charges | 65 | €613 | €313 | -€301 | -49.0% |
| Non-recurring financial charges | 66B | €0 | €0 | +€0 | +2000.0% |
| Profit (loss) for the period before taxes | 9903 | €7,437 | -€13,785 | -€21,222 | |
| Income taxes | 67/77 | €1,913 | -€58 | -€1,971 | |
| Profit (loss) for the period | 9904 | €5,524 | -€13,727 | -€19,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,524 | -€13,727 | -€19,251 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.