EVS Energy: 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 Energy
Largest movements
- Receivables within one year -€50,189
down €50,189 (-38.7%), from €129,817 to €79,628
of which Other amounts receivable: -€35,099
- Cash +€35,510
up €35,510 (+69.2%), from €51,281 to €86,791
mainly Receivables within one year (+€50,189) and Depreciation (+€15,405)
- Tangible fixed assets -€15,405
down €15,405 (-55.0%), from €28,022 to €12,617
of which Furniture and vehicles: -€10,227
- Trade debts -€26,990
down €26,990 (-91.5%), from €29,490 to €2,500
- Reserves +€5,186
up €5,186 (+3.1%), from €166,342 to €171,528
of which Distributable reserves: +€5,186
- Current portion of long-term debt -€5,016
no longer reported in 2025 (was €5,016)
- Financial income -€20,326
no longer reported in 2025 (was €20,326)
- Gross operating margin -€10,530
down €10,530 (-31.9%), from €32,959 to €22,429
- Taxes -€7,524
down €7,524 (-86.5%), from €8,703 to €1,179
- Depreciation -€1,822
down €1,822 (-10.6%), from €17,227 to €15,405
- Other operating charges -€389
down €389 (-42.8%), from €908 to €520
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 | €209,795 | €181,434 | -€28,361 | -13.5% |
| Fixed assets | 21/28 | €28,022 | €12,617 | -€15,405 | -55.0% |
| Tangible fixed assets | 22/27 | €28,022 | €12,617 | -€15,405 | -55.0% |
| Plant, machinery and equipment | 23 | €14,825 | €9,647 | -€5,177 | -34.9% |
| Furniture and vehicles | 24 | €13,197 | €2,970 | -€10,227 | -77.5% |
| Current assets | 29/58 | €181,773 | €168,817 | -€12,956 | -7.1% |
| Amounts receivable within one year | 40/41 | €129,817 | €79,628 | -€50,189 | -38.7% |
| Trade receivables | 40 | €34,895 | €19,806 | -€15,089 | -43.2% |
| Other amounts receivable | 41 | €94,922 | €59,822 | -€35,099 | -37.0% |
| Cash at bank and in hand | 54/58 | €51,281 | €86,791 | +€35,510 | +69.2% |
| Deferred charges and accrued income | 490/1 | €676 | €2,398 | +€1,722 | +254.9% |
| Total equity and liabilities | 10/49 | €209,795 | €181,434 | -€28,361 | -13.5% |
| Equity | 10/15 | €172,542 | €177,728 | +€5,186 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,342 | €171,528 | +€5,186 | +3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,482 | €169,668 | +€5,186 | +3.2% |
| Amounts payable | 17/49 | €37,253 | €3,706 | -€33,547 | -90.1% |
| Amounts payable within one year | 42/48 | €37,253 | €3,706 | -€33,547 | -90.1% |
| Current portion of amounts payable after more than one year | 42 | €5,016 | - | -€5,016 | |
| Trade debts | 44 | €29,490 | €2,500 | -€26,990 | -91.5% |
| Suppliers | 440/4 | €29,490 | €2,500 | -€26,990 | -91.5% |
| Taxes, remuneration and social security | 45 | €2,000 | €93 | -€1,907 | -95.4% |
| Taxes | 450/3 | €2,000 | €93 | -€1,907 | -95.4% |
| Other amounts payable | 47/48 | €747 | €1,113 | +€366 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,227 | €15,405 | -€1,822 | -10.6% |
| Other operating charges | 640/8 | €908 | €520 | -€389 | -42.8% |
| Gross operating margin | 9900 | €32,959 | €22,429 | -€10,530 | -31.9% |
| Operating profit (loss) | 9901 | €14,824 | €6,505 | -€8,319 | -56.1% |
| Financial income | 75/76B | €20,326 | - | -€20,326 | |
| Recurring financial income | 75 | €20,326 | - | -€20,326 | |
| Financial charges | 65/66B | €226 | €140 | -€86 | -38.1% |
| Recurring financial charges | 65 | €226 | €140 | -€86 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €34,924 | €6,365 | -€28,559 | -81.8% |
| Income taxes | 67/77 | €8,703 | €1,179 | -€7,524 | -86.5% |
| Profit (loss) for the period | 9904 | €26,221 | €5,186 | -€21,035 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,221 | €5,186 | -€21,035 | -80.2% |
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 10 October 2026 via checked.be.