EVS: 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.
EVS
Largest movements
- Receivables within one year +€16,896
up €16,896 (+782%), from €2,159 to €19,055
of which Trade receivables: +€12,083
- Tangible fixed assets +€13,724
up €13,724 (+38.1%), from €36,055 to €49,779
of which Furniture and vehicles: +€15,164
- Cash -€1,870
down €1,870 (-90.4%), from €2,069 to €199
mainly Investment in fixed assets (net) (-€23,367) and Receivables within one year (-€16,896)
- Other debts +€36,223
up €36,223 (+115%), from €31,446 to €67,669
- Profit (loss) carried forward -€5,519
down €5,519 (-44.0%), from -€12,536 to -€18,054
- Tax, wage and social debts -€4,510
down €4,510 (-100%), from €4,510 to €0
- Trade debts +€2,300
up €2,300 (+14.5%), from €15,894 to €18,194
- Gross operating margin +€20,285
up €20,285, from -€13,384 to €6,901
- Depreciation +€1,773
up €1,773 (+21.9%), from €8,089 to €9,862
- Other operating charges -€318
down €318 (-26.3%), from €1,206 to €888
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 | €44,314 | €72,809 | +€28,495 | +64.3% |
| Formation expenses | 20 | €523 | €304 | -€219 | -41.9% |
| Fixed assets | 21/28 | €36,415 | €50,139 | +€13,724 | +37.7% |
| Tangible fixed assets | 22/27 | €36,055 | €49,779 | +€13,724 | +38.1% |
| Plant, machinery and equipment | 23 | €3,760 | €2,320 | -€1,440 | -38.3% |
| Furniture and vehicles | 24 | €32,295 | €47,459 | +€15,164 | +47.0% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €7,376 | €22,365 | +€14,989 | +203% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,159 | €19,055 | +€16,896 | +782% |
| Trade receivables | 40 | €740 | €12,824 | +€12,083 | +1,632% |
| Other amounts receivable | 41 | €1,419 | €6,232 | +€4,813 | +339% |
| Cash at bank and in hand | 54/58 | €2,069 | €199 | -€1,870 | -90.4% |
| Deferred charges and accrued income | 490/1 | €148 | €111 | -€37 | -25.1% |
| Total equity and liabilities | 10/49 | €44,314 | €72,809 | +€28,495 | +64.3% |
| Equity | 10/15 | -€7,536 | -€13,054 | -€5,519 | -73.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,536 | -€18,054 | -€5,519 | -44.0% |
| Amounts payable | 17/49 | €51,850 | €85,863 | +€34,013 | +65.6% |
| Amounts payable within one year | 42/48 | €51,850 | €85,863 | +€34,013 | +65.6% |
| Trade debts | 44 | €15,894 | €18,194 | +€2,300 | +14.5% |
| Suppliers | 440/4 | €15,894 | €18,194 | +€2,300 | +14.5% |
| Taxes, remuneration and social security | 45 | €4,510 | €0 | -€4,510 | -100% |
| Taxes | 450/3 | €4,510 | €0 | -€4,510 | -100% |
| Other amounts payable | 47/48 | €31,446 | €67,669 | +€36,223 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,089 | €9,862 | +€1,773 | +21.9% |
| Other operating charges | 640/8 | €1,206 | €888 | -€318 | -26.3% |
| Non-recurring operating charges | 66A | €6,405 | €1,324 | -€5,081 | -79.3% |
| Gross operating margin | 9900 | -€13,384 | €6,901 | +€20,285 | |
| Operating profit (loss) | 9901 | -€29,084 | -€5,173 | +€23,911 | +82.2% |
| Financial income | 75/76B | €0 | €30 | +€30 | +10,176% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +10,176% |
| Financial charges | 65/66B | €224 | €244 | +€20 | +9.1% |
| Recurring financial charges | 65 | €224 | €244 | +€20 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,307 | -€5,387 | +€23,921 | +81.6% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€29,435 | -€5,519 | +€23,917 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,435 | -€5,519 | +€23,917 | +81.3% |
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 15 October 2026 via checked.be.