EVS Construct: 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.
EVS Construct
Largest movements
- Cash +€91,084
up €91,084 (+55.5%), from €164,151 to €255,235
mainly Other debts (+€102,188) and Receivables within one year (+€47,770)
- Receivables within one year -€47,770
down €47,770 (-68.1%), from €70,184 to €22,414
of which Trade receivables: -€49,103
- Other debts +€102,188
up €102,188 (+1157.6%), from €8,828 to €111,016
- Reserves -€55,687
down €55,687 (-25.3%), from €219,692 to €164,005
- Trade debts -€4,099
down €4,099 (-66.6%), from €6,159 to €2,060
- Gross operating margin +€27,604
up €27,604 (+73.3%), from €37,661 to €65,265
- Taxes +€7,849
up €7,849 (+80.1%), from €9,800 to €17,648
- Staff costs -€1,166
no longer reported in 2025 (was €1,166)
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 | €241,078 | €285,724 | +€44,646 | +18.5% |
| Fixed assets | 21/28 | €6,155 | €7,488 | +€1,332 | +21.6% |
| Tangible fixed assets | 22/27 | €6,155 | €7,488 | +€1,332 | +21.6% |
| Land and buildings | 22 | €2,646 | €1,622 | -€1,024 | -38.7% |
| Plant, machinery and equipment | 23 | €3,510 | €2,237 | -€1,273 | -36.3% |
| Furniture and vehicles | 24 | - | €3,630 | +€3,630 | |
| Current assets | 29/58 | €234,923 | €278,237 | +€43,314 | +18.4% |
| Stocks and contracts in progress | 3 | €588 | €588 | = | 0.0% |
| Stocks | 30/36 | €588 | €588 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,184 | €22,414 | -€47,770 | -68.1% |
| Trade receivables | 40 | €69,068 | €19,965 | -€49,103 | -71.1% |
| Other amounts receivable | 41 | €1,116 | €2,449 | +€1,333 | +119.5% |
| Cash at bank and in hand | 54/58 | €164,151 | €255,235 | +€91,084 | +55.5% |
| Total equity and liabilities | 10/49 | €241,078 | €285,724 | +€44,646 | +18.5% |
| Equity | 10/15 | €226,092 | €170,405 | -€55,687 | -24.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €219,692 | €164,005 | -€55,687 | -25.3% |
| Distributable reserves | 133 | €219,692 | €164,005 | -€55,687 | -25.3% |
| Amounts payable | 17/49 | €14,986 | €115,320 | +€100,333 | +669.5% |
| Amounts payable within one year | 42/48 | €14,986 | €115,320 | +€100,333 | +669.5% |
| Trade debts | 44 | €6,159 | €2,060 | -€4,099 | -66.6% |
| Suppliers | 440/4 | €6,159 | €2,060 | -€4,099 | -66.6% |
| Taxes, remuneration and social security | 45 | - | €2,244 | +€2,244 | |
| Taxes | 450/3 | - | €2,244 | +€2,244 | |
| Other amounts payable | 47/48 | €8,828 | €111,016 | +€102,188 | +1157.6% |
| Non-recurring operating income | 76A | €2,479 | - | -€2,479 | |
| Remuneration, social security and pensions | 62 | €1,166 | - | -€1,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €2,307 | +€10 | +0.4% |
| Other operating charges | 640/8 | €242 | €191 | -€51 | -20.9% |
| Gross operating margin | 9900 | €37,661 | €65,265 | +€27,604 | +73.3% |
| Operating profit (loss) | 9901 | €33,956 | €62,767 | +€28,811 | +84.8% |
| Financial income | 75/76B | €1,739 | €1,447 | -€291 | -16.7% |
| Recurring financial income | 75 | €1,739 | €1,447 | -€291 | -16.7% |
| Financial charges | 65/66B | €134 | €302 | +€167 | +124.3% |
| Recurring financial charges | 65 | €134 | €302 | +€167 | +124.3% |
| Profit (loss) for the period before taxes | 9903 | €35,560 | €63,913 | +€28,352 | +79.7% |
| Income taxes | 67/77 | €9,800 | €17,648 | +€7,849 | +80.1% |
| Profit (loss) for the period | 9904 | €25,761 | €46,264 | +€20,504 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,761 | €46,264 | +€20,504 | +79.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.