EVS technics: 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 technics
Largest movements
- Receivables within one year +€39,077
up €39,077 (+199%), from €19,633 to €58,710
of which Trade receivables: +€39,277
- Tangible fixed assets +€17,528
up €17,528 (+41.0%), from €42,738 to €60,266
of which Furniture and vehicles: +€18,718
- Cash -€12,520
down €12,520 (-18.3%), from €68,397 to €55,877
mainly Receivables within one year (-€39,077) and Investment in fixed assets (net) (-€32,149)
- Deferred charges and accrued income +€3,271
up €3,271 (+73.9%), from €4,429 to €7,700
- Profit (loss) carried forward +€36,858
up €36,858 (+73.1%), from €50,450 to €87,308
- Debts after one year +€18,622
new in 2025: €18,622
- Other debts -€11,680
down €11,680 (-18.1%), from €64,380 to €52,700
- Tax, wage and social debts -€11,641
down €11,641 (-65.8%), from €17,694 to €6,053
of which Remuneration and social security: -€14,319
- Current portion of long-term debt +€9,322
new in 2025: €9,322
- Gross operating margin -€49,834
down €49,834 (-41.9%), from €118,908 to €69,074
- Depreciation +€6,990
up €6,990 (+80.9%), from €8,644 to €15,634
- Financial charges +€1,250
up €1,250 (+137%), from €913 to €2,163
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 | €137,355 | €183,697 | +€46,343 | +33.7% |
| Formation expenses | 20 | €768 | €389 | -€380 | -49.4% |
| Fixed assets | 21/28 | €44,127 | €61,022 | +€16,894 | +38.3% |
| Intangible fixed assets | 21 | €1,390 | €756 | -€633 | -45.6% |
| Tangible fixed assets | 22/27 | €42,738 | €60,266 | +€17,528 | +41.0% |
| Plant, machinery and equipment | 23 | €3,713 | €2,522 | -€1,190 | -32.1% |
| Furniture and vehicles | 24 | €39,025 | €57,743 | +€18,718 | +48.0% |
| Current assets | 29/58 | €92,459 | €122,287 | +€29,828 | +32.3% |
| Amounts receivable within one year | 40/41 | €19,633 | €58,710 | +€39,077 | +199% |
| Trade receivables | 40 | €12,000 | €51,276 | +€39,277 | +327% |
| Other amounts receivable | 41 | €7,633 | €7,433 | -€199 | -2.6% |
| Cash at bank and in hand | 54/58 | €68,397 | €55,877 | -€12,520 | -18.3% |
| Deferred charges and accrued income | 490/1 | €4,429 | €7,700 | +€3,271 | +73.9% |
| Total equity and liabilities | 10/49 | €137,355 | €183,697 | +€46,343 | +33.7% |
| Equity | 10/15 | €53,450 | €90,308 | +€36,858 | +69.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,450 | €87,308 | +€36,858 | +73.1% |
| Amounts payable | 17/49 | €83,904 | €93,390 | +€9,485 | +11.3% |
| Amounts payable after more than one year | 17 | - | €18,622 | +€18,622 | |
| Financial debts | 170/4 | - | €18,622 | +€18,622 | |
| Amounts payable within one year | 42/48 | €83,904 | €74,768 | -€9,136 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,322 | +€9,322 | |
| Trade debts | 44 | €1,830 | €6,693 | +€4,863 | +266% |
| Suppliers | 440/4 | €1,830 | €6,693 | +€4,863 | +266% |
| Taxes, remuneration and social security | 45 | €17,694 | €6,053 | -€11,641 | -65.8% |
| Taxes | 450/3 | €3,375 | €6,053 | +€2,678 | +79.4% |
| Remuneration and social security | 454/9 | €14,319 | - | -€14,319 | |
| Other amounts payable | 47/48 | €64,380 | €52,700 | -€11,680 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,644 | €15,634 | +€6,990 | +80.9% |
| Other operating charges | 640/8 | €729 | €1,177 | +€448 | +61.5% |
| Gross operating margin | 9900 | €118,908 | €69,074 | -€49,834 | -41.9% |
| Operating profit (loss) | 9901 | €109,536 | €52,264 | -€57,272 | -52.3% |
| Financial income | 75/76B | €0 | €59 | +€59 | +14,043% |
| Recurring financial income | 75 | €0 | €59 | +€59 | +14,043% |
| Financial charges | 65/66B | €913 | €2,163 | +€1,250 | +137% |
| Recurring financial charges | 65 | €913 | €2,163 | +€1,250 | +137% |
| Profit (loss) for the period before taxes | 9903 | €108,623 | €50,160 | -€58,463 | -53.8% |
| Income taxes | 67/77 | €13,173 | €13,303 | +€130 | +1.0% |
| Profit (loss) for the period | 9904 | €95,450 | €36,858 | -€58,593 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,450 | €36,858 | -€58,593 | -61.4% |
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 14 October 2026 via checked.be.