EVS SYSTEMS: 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 SYSTEMS
Largest movements
- Current investments -€15,000
no longer reported in 2025 (was €15,000)
- Stocks and contracts -€4,996
down €4,996 (-17.1%), from €29,146 to €24,150
- Tangible fixed assets -€4,983
down €4,983 (-9.3%), from €53,453 to €48,470
- Receivables within one year -€4,358
down €4,358 (-96.5%), from €4,518 to €160
of which Trade receivables: -€3,518
- Profit (loss) carried forward -€19,730
down €19,730 (-54.7%), from €36,087 to €16,357
- Debts after one year -€7,580
down €7,580 (-21.3%), from €35,521 to €27,941
- Gross operating margin -€12,634
down €12,634 (-615.8%), from -€2,052 to -€14,685
- Taxes -€1,917
down €1,917, from €824 to -€1,093
- Other operating charges -€1,647
down €1,647 (-68.4%), from €2,406 to €760
- Financial charges +€497
up €497 (+352.3%), from €141 to €638
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 | €104,091 | €75,649 | -€28,442 | -27.3% |
| Fixed assets | 21/28 | €53,588 | €48,605 | -€4,983 | -9.3% |
| Tangible fixed assets | 22/27 | €53,453 | €48,470 | -€4,983 | -9.3% |
| Land and buildings | 22 | €53,453 | €48,470 | -€4,983 | -9.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €50,502 | €27,044 | -€23,458 | -46.4% |
| Stocks and contracts in progress | 3 | €29,146 | €24,150 | -€4,996 | -17.1% |
| Stocks | 30/36 | €29,146 | €24,150 | -€4,996 | -17.1% |
| Amounts receivable within one year | 40/41 | €4,518 | €160 | -€4,358 | -96.5% |
| Trade receivables | 40 | €3,518 | - | -€3,518 | |
| Other amounts receivable | 41 | €1,000 | €160 | -€840 | -84.0% |
| Current investments | 50/53 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €1,218 | €1,476 | +€258 | +21.2% |
| Deferred charges and accrued income | 490/1 | €621 | €1,259 | +€638 | +102.8% |
| Total equity and liabilities | 10/49 | €104,091 | €75,649 | -€28,442 | -27.3% |
| Equity | 10/15 | €59,533 | €39,803 | -€19,730 | -33.1% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €7,446 | €7,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,446 | €7,446 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,446 | €7,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,087 | €16,357 | -€19,730 | -54.7% |
| Amounts payable | 17/49 | €44,557 | €35,846 | -€8,712 | -19.6% |
| Amounts payable after more than one year | 17 | €35,521 | €27,941 | -€7,580 | -21.3% |
| Financial debts | 170/4 | €35,521 | €27,941 | -€7,580 | -21.3% |
| Amounts payable within one year | 42/48 | €9,036 | €7,905 | -€1,131 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €7,488 | €7,580 | +€93 | +1.2% |
| Trade debts | 44 | €94 | - | -€94 | |
| Suppliers | 440/4 | €94 | - | -€94 | |
| Taxes, remuneration and social security | 45 | €667 | €324 | -€343 | -51.4% |
| Taxes | 450/3 | €667 | €324 | -€343 | -51.4% |
| Other amounts payable | 47/48 | €786 | - | -€786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,983 | €4,983 | = | 0.0% |
| Other operating charges | 640/8 | €2,406 | €760 | -€1,647 | -68.4% |
| Gross operating margin | 9900 | -€2,052 | -€14,685 | -€12,634 | -615.8% |
| Operating profit (loss) | 9901 | -€9,442 | -€20,429 | -€10,987 | -116.4% |
| Financial income | 75/76B | €116 | €243 | +€127 | +109.8% |
| Recurring financial income | 75 | €116 | €243 | +€127 | +109.8% |
| Financial charges | 65/66B | €141 | €638 | +€497 | +352.3% |
| Recurring financial charges | 65 | €141 | €638 | +€497 | +352.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,467 | -€20,823 | -€11,357 | -120.0% |
| Income taxes | 67/77 | €824 | -€1,093 | -€1,917 | |
| Profit (loss) for the period | 9904 | -€10,291 | -€19,730 | -€9,439 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,291 | -€19,730 | -€9,439 | -91.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.