EVRARD - DA COSTA: what changed
EVRARD - DA COSTA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€3,135
down €3,135 (-92.1%), from €3,404 to €269
of which Remuneration and social security: -€2,800
- Gross operating margin -€4,058
down €4,058, from €1,242 to -€2,816
- Taxes -€419
down €419, from €210 to -€210
- Other operating charges -€360
no longer reported in 2024 (was €360)
- Financial charges -€166
down €166 (-63.6%), from €261 to €95
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,169 | €297,198 | -€3,971 | -1.3% |
| Current assets | 29/58 | €301,169 | €297,198 | -€3,971 | -1.3% |
| Stocks and contracts in progress | 3 | €25,500 | €25,500 | = | 0.0% |
| Stocks | 30/36 | €5,500 | €5,500 | = | 0.0% |
| Contracts in progress | 37 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €274,349 | €271,590 | -€2,759 | -1.0% |
| Trade receivables | 40 | €70,826 | €68,067 | -€2,759 | -3.9% |
| Other amounts receivable | 41 | €203,523 | €203,523 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,320 | €108 | -€1,213 | -91.8% |
| Total equity and liabilities | 10/49 | €301,169 | €297,198 | -€3,971 | -1.3% |
| Equity | 10/15 | -€59,399 | -€62,100 | -€2,701 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,859 | -€82,560 | -€2,701 | -3.4% |
| Amounts payable | 17/49 | €360,568 | €359,298 | -€1,270 | -0.4% |
| Amounts payable within one year | 42/48 | €360,568 | €359,298 | -€1,270 | -0.4% |
| Trade debts | 44 | €16,182 | €18,685 | +€2,503 | +15.5% |
| Suppliers | 440/4 | €16,182 | €18,685 | +€2,503 | +15.5% |
| Taxes, remuneration and social security | 45 | €3,404 | €269 | -€3,135 | -92.1% |
| Taxes | 450/3 | €604 | €269 | -€335 | -55.4% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €340,982 | €340,344 | -€639 | -0.2% |
| Other operating charges | 640/8 | €360 | - | -€360 | |
| Gross operating margin | 9900 | €1,242 | -€2,816 | -€4,058 | |
| Operating profit (loss) | 9901 | €882 | -€2,816 | -€3,698 | |
| Financial charges | 65/66B | €261 | €95 | -€166 | -63.6% |
| Recurring financial charges | 65 | €261 | €95 | -€166 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €621 | -€2,911 | -€3,532 | |
| Income taxes | 67/77 | €210 | -€210 | -€419 | |
| Profit (loss) for the period | 9904 | €412 | -€2,701 | -€3,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €412 | -€2,701 | -€3,113 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.