EVRAS: 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.
EVRAS
Largest movements
- Tangible fixed assets -€41,250
down €41,250 (-27.9%), from €147,675 to €106,425
of which Land and buildings: -€30,285
- Cash +€14,940
up €14,940 (+312.6%), from €4,779 to €19,719
mainly Depreciation (+€41,411) and Net result for the year (+€1,560)
- Receivables within one year +€6,414
up €6,414 (+5389.9%), from €119 to €6,533
- Trade debts -€21,945
down €21,945 (-22.6%), from €97,207 to €75,262
- Profit (loss) carried forward +€1,560
up €1,560 (+0.7%), from -€218,215 to -€216,655
- Gross operating margin +€15,924
up €15,924 (+51.0%), from €31,203 to €47,127
- Financial income -€1,821
no longer reported in 2025 (was €1,821)
- Financial charges -€1,049
down €1,049 (-84.5%), from €1,241 to €192
of which Non-recurring financial charges: -€1,073
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.
Cash bridge derived
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 | €153,143 | €133,086 | -€20,057 | -13.1% |
| Fixed assets | 21/28 | €148,245 | €106,834 | -€41,411 | -27.9% |
| Intangible fixed assets | 21 | €161 | - | -€161 | |
| Tangible fixed assets | 22/27 | €147,675 | €106,425 | -€41,250 | -27.9% |
| Land and buildings | 22 | €117,730 | €87,445 | -€30,285 | -25.7% |
| Plant, machinery and equipment | 23 | €363 | €155 | -€208 | -57.3% |
| Furniture and vehicles | 24 | €29,582 | €18,825 | -€10,757 | -36.4% |
| Financial fixed assets | 28 | €409 | €409 | = | 0.0% |
| Current assets | 29/58 | €4,898 | €26,252 | +€21,354 | +436.0% |
| Amounts receivable within one year | 40/41 | €119 | €6,533 | +€6,414 | +5389.9% |
| Trade receivables | 40 | €119 | €6,533 | +€6,414 | +5389.9% |
| Cash at bank and in hand | 54/58 | €4,779 | €19,719 | +€14,940 | +312.6% |
| Total equity and liabilities | 10/49 | €153,143 | €133,086 | -€20,057 | -13.1% |
| Equity | 10/15 | €55,785 | €57,345 | +€1,560 | +2.8% |
| Contributions | 10/11 | €195,300 | €195,300 | = | 0.0% |
| Capital | 10 | €195,300 | €195,300 | = | 0.0% |
| Issued capital | 100 | €195,300 | €195,300 | = | 0.0% |
| Reserves | 13 | €78,700 | €78,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €72,400 | €72,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,215 | -€216,655 | +€1,560 | +0.7% |
| Amounts payable | 17/49 | €97,358 | €75,741 | -€21,617 | -22.2% |
| Amounts payable within one year | 42/48 | €97,358 | €75,741 | -€21,617 | -22.2% |
| Trade debts | 44 | €97,207 | €75,262 | -€21,945 | -22.6% |
| Suppliers | 440/4 | €97,207 | €75,262 | -€21,945 | -22.6% |
| Taxes, remuneration and social security | 45 | €151 | €479 | +€328 | +217.2% |
| Taxes | 450/3 | €151 | €479 | +€328 | +217.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,482 | €41,411 | -€71 | -0.2% |
| Other operating charges | 640/8 | €4,231 | €3,964 | -€267 | -6.3% |
| Gross operating margin | 9900 | €31,203 | €47,127 | +€15,924 | +51.0% |
| Operating profit (loss) | 9901 | -€14,510 | €1,752 | +€16,262 | |
| Financial income | 75/76B | €1,821 | - | -€1,821 | |
| Recurring financial income | 75 | €1,821 | - | -€1,821 | |
| Financial charges | 65/66B | €1,241 | €192 | -€1,049 | -84.5% |
| Recurring financial charges | 65 | €168 | €192 | +€24 | +14.3% |
| Non-recurring financial charges | 66B | €1,073 | - | -€1,073 | |
| Profit (loss) for the period before taxes | 9903 | -€13,930 | €1,560 | +€15,490 | |
| Profit (loss) for the period | 9904 | -€13,930 | €1,560 | +€15,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,930 | €1,560 | +€15,490 |
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 12 October 2026 via checked.be.