EVS-Steven: what changed
What changed
EVS-Steven
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
-€16,779
2024 · -€35,707+€18,927
Equity
€99,697
2024 · €116,477-€16,779
Cash
€0
2024 · €8,646-€8,646
Balance sheet total
€242,893
2024 · €260,791-€17,898
Largest movements
Assets
- Tangible fixed assets -€20,312
down €20,312 (-12.4%), from €163,259 to €142,947
- Stocks and contracts +€15,100
up €15,100 (+40.3%), from €37,500 to €52,600
- Cash -€8,646
down €8,646 (-100%), from €8,646 to €0
mainly Debts after one year (-€20,286) and Net result for the year (-€16,779)
- Receivables within one year -€4,772
down €4,772 (-9.3%), from €51,380 to €46,608
of which Trade receivables: -€4,446
Equity and liabilities
- Reserves -€52,486
down €52,486 (-36.0%), from €145,983 to €93,497
- Profit (loss) carried forward +€35,707
no longer reported in 2025 (was -€35,707)
- Trade debts +€34,125
up €34,125 (+175%), from €19,465 to €53,591
- Debts after one year -€20,286
down €20,286 (-25.1%), from €80,677 to €60,391
- Short-term financial debts -€6,824
down €6,824 (-63.7%), from €10,718 to €3,895
Income statement
- Turnover +€407,533
new in 2025: €407,533
- Purchases and services +€394,794
new in 2025: €394,794
- Gross operating margin +€19,333
up €19,333, from -€4,802 to €14,531
- Financial charges +€5,082
up €5,082 (+130%), from €3,916 to €8,998
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€35,707
Gross operating margin
+€19,333
Staff costs
+€964
Depreciation
+€4,068
Other operating charges
-€348
Financial income
+€133
Financial charges
-€5,082
Taxes
-€141
Result 2025
-€16,779
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,468
Investment
-€506
Financing
-€30,608
Cash 2024
€8,646
From operations (derived)
+€22,468
Net result for the year
-€16,779
Depreciation
+€20,312
Stocks and contracts
-€15,100
Receivables within one year
+€4,772
Deferred charges and accrued income
-€226
Trade debts
+€34,125
Tax, wage and social debts
-€3,873
Accrued charges and deferred income
-€762
Investment (derived)
-€506
Current investments
-€506
Financing
-€30,608
Debts after one year
-€20,286
Current portion of long-term debt
-€3,498
Short-term financial debts
-€6,824
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,791 | €242,893 | -€17,898 | -6.9% |
| Fixed assets | 21/28 | €163,259 | €142,947 | -€20,312 | -12.4% |
| Tangible fixed assets | 22/27 | €163,259 | €142,947 | -€20,312 | -12.4% |
| Land and buildings | 22 | €140,391 | €132,962 | -€7,429 | -5.3% |
| Plant, machinery and equipment | 23 | €5,166 | €2,680 | -€2,486 | -48.1% |
| Furniture and vehicles | 24 | €15,334 | €7,211 | -€8,123 | -53.0% |
| Leasing and similar rights | 25 | €1,819 | €0 | -€1,819 | -100% |
| Other tangible fixed assets | 26 | €550 | €94 | -€455 | -82.8% |
| Current assets | 29/58 | €97,532 | €99,946 | +€2,414 | +2.5% |
| Stocks and contracts in progress | 3 | €37,500 | €52,600 | +€15,100 | +40.3% |
| Stocks | 30/36 | €37,500 | €52,600 | +€15,100 | +40.3% |
| Amounts receivable within one year | 40/41 | €51,380 | €46,608 | -€4,772 | -9.3% |
| Trade receivables | 40 | €45,394 | €40,948 | -€4,446 | -9.8% |
| Other amounts receivable | 41 | €5,986 | €5,660 | -€327 | -5.5% |
| Current investments | 50/53 | - | €506 | +€506 | |
| Cash at bank and in hand | 54/58 | €8,646 | €0 | -€8,646 | -100% |
| Deferred charges and accrued income | 490/1 | €6 | €232 | +€226 | +4,072% |
| Total equity and liabilities | 10/49 | €260,791 | €242,893 | -€17,898 | -6.9% |
| Equity | 10/15 | €116,477 | €99,697 | -€16,779 | -14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,983 | €93,497 | -€52,486 | -36.0% |
| Distributable reserves | 133 | €145,983 | €93,497 | -€52,486 | -36.0% |
| Profit (loss) carried forward | 14 | -€35,707 | - | +€35,707 | |
| Amounts payable | 17/49 | €144,314 | €143,196 | -€1,118 | -0.8% |
| Amounts payable after more than one year | 17 | €80,677 | €60,391 | -€20,286 | -25.1% |
| Financial debts | 170/4 | €80,677 | €60,391 | -€20,286 | -25.1% |
| Amounts payable within one year | 42/48 | €62,874 | €82,805 | +€19,930 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €23,784 | €20,286 | -€3,498 | -14.7% |
| Financial debts | 43 | €10,718 | €3,895 | -€6,824 | -63.7% |
| Credit institutions | 430/8 | €10,718 | €3,895 | -€6,824 | -63.7% |
| Trade debts | 44 | €19,465 | €53,591 | +€34,125 | +175% |
| Suppliers | 440/4 | €19,465 | €53,591 | +€34,125 | +175% |
| Taxes, remuneration and social security | 45 | €8,907 | €5,033 | -€3,873 | -43.5% |
| Taxes | 450/3 | €6,061 | €5,033 | -€1,027 | -17.0% |
| Remuneration and social security | 454/9 | €2,846 | - | -€2,846 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €762 | - | -€762 | |
| Turnover | 70 | - | €407,533 | +€407,533 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €394,794 | +€394,794 | |
| Remuneration, social security and pensions | 62 | €964 | €0 | -€964 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,380 | €20,312 | -€4,068 | -16.7% |
| Other operating charges | 640/8 | €1,723 | €2,070 | +€348 | +20.2% |
| Gross operating margin | 9900 | -€4,802 | €14,531 | +€19,333 | |
| Operating profit (loss) | 9901 | -€31,868 | -€7,851 | +€24,017 | +75.4% |
| Financial income | 75/76B | €77 | €211 | +€133 | +172% |
| Recurring financial income | 75 | €77 | €211 | +€133 | +172% |
| Financial charges | 65/66B | €3,916 | €8,998 | +€5,082 | +130% |
| Recurring financial charges | 65 | €3,916 | €8,998 | +€5,082 | +130% |
| Profit (loss) for the period before taxes | 9903 | -€35,707 | -€16,639 | +€19,068 | +53.4% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€35,707 | -€16,779 | +€18,927 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,707 | -€16,779 | +€18,927 | +53.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.