EVshop: 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.
EVshop
Largest movements
- Receivables within one year -€185,984
down €185,984 (-50.0%), from €372,056 to €186,072
- Stocks and contracts -€41,384
down €41,384 (-15.0%), from €276,573 to €235,189
- Cash +€25,020
up €25,020 (+94.2%), from €26,548 to €51,568
mainly Receivables within one year (+€185,984) and Other debts (+€77,935)
- Profit (loss) carried forward -€159,526
down €159,526 (-186.3%), from -€85,633 to -€245,159
- Trade debts -€111,952
down €111,952 (-34.5%), from €324,075 to €212,124
- Other debts +€77,935
up €77,935 (+17.2%), from €452,757 to €530,692
- Gross operating margin -€230,934
down €230,934, from €122,146 to -€108,788
- Financial charges -€50,940
down €50,940 (-97.8%), from €52,108 to €1,168
- Other operating charges +€3,040
up €3,040 (+282.0%), from €1,078 to €4,118
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 | €729,897 | €529,467 | -€200,430 | -27.5% |
| Fixed assets | 21/28 | €54,721 | €56,639 | +€1,918 | +3.5% |
| Intangible fixed assets | 21 | €1,875 | €1,639 | -€237 | -12.6% |
| Tangible fixed assets | 22/27 | €48,646 | €46,451 | -€2,195 | -4.5% |
| Land and buildings | 22 | €32,811 | €33,304 | +€493 | +1.5% |
| Furniture and vehicles | 24 | €15,834 | €13,146 | -€2,688 | -17.0% |
| Financial fixed assets | 28 | €4,200 | €8,550 | +€4,350 | +103.6% |
| Current assets | 29/58 | €675,176 | €472,828 | -€202,348 | -30.0% |
| Stocks and contracts in progress | 3 | €276,573 | €235,189 | -€41,384 | -15.0% |
| Stocks | 30/36 | €276,573 | €235,189 | -€41,384 | -15.0% |
| Amounts receivable within one year | 40/41 | €372,056 | €186,072 | -€185,984 | -50.0% |
| Trade receivables | 40 | €372,056 | €186,072 | -€185,984 | -50.0% |
| Cash at bank and in hand | 54/58 | €26,548 | €51,568 | +€25,020 | +94.2% |
| Total equity and liabilities | 10/49 | €729,897 | €529,467 | -€200,430 | -27.5% |
| Equity | 10/15 | -€83,633 | -€243,159 | -€159,526 | -190.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,633 | -€245,159 | -€159,526 | -186.3% |
| Amounts payable | 17/49 | €813,530 | €772,626 | -€40,903 | -5.0% |
| Amounts payable after more than one year | 17 | €14,249 | €8,075 | -€6,174 | -43.3% |
| Financial debts | 170/4 | €14,249 | €8,075 | -€6,174 | -43.3% |
| Amounts payable within one year | 42/48 | €799,281 | €764,551 | -€34,729 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €5,930 | €6,174 | +€243 | +4.1% |
| Trade debts | 44 | €324,075 | €212,124 | -€111,952 | -34.5% |
| Suppliers | 440/4 | €324,075 | €212,124 | -€111,952 | -34.5% |
| Advances received on contracts in progress | 46 | €350 | - | -€350 | |
| Taxes, remuneration and social security | 45 | €16,168 | €15,562 | -€607 | -3.8% |
| Taxes | 450/3 | €7,379 | €6,296 | -€1,083 | -14.7% |
| Remuneration and social security | 454/9 | €8,790 | €9,266 | +€476 | +5.4% |
| Other amounts payable | 47/48 | €452,757 | €530,692 | +€77,935 | +17.2% |
| Remuneration, social security and pensions | 62 | €39,999 | €40,507 | +€507 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,765 | €4,954 | +€189 | +4.0% |
| Other operating charges | 640/8 | €1,078 | €4,118 | +€3,040 | +282.0% |
| Gross operating margin | 9900 | €122,146 | -€108,788 | -€230,934 | |
| Operating profit (loss) | 9901 | €76,304 | -€158,366 | -€234,670 | |
| Financial income | 75/76B | €381 | €7 | -€374 | -98.1% |
| Recurring financial income | 75 | €381 | €7 | -€374 | -98.1% |
| Financial charges | 65/66B | €52,108 | €1,168 | -€50,940 | -97.8% |
| Recurring financial charges | 65 | €52,108 | €1,168 | -€50,940 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | €24,577 | -€159,526 | -€184,104 | |
| Profit (loss) for the period | 9904 | €24,577 | -€159,526 | -€184,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,577 | -€159,526 | -€184,104 |
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 6 October 2026 via checked.be.