EVtec: 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.
EVtec
Largest movements
- Cash +€12,237
up €12,237 (+9.6%), from €127,037 to €139,274
mainly Other debts (+€23,884) and Net result for the year (+€22,932)
- Tangible fixed assets +€3,322
up €3,322 (+33.9%), from €9,809 to €13,131
of which Furniture and vehicles: +€4,428
- Other debts +€23,884
up €23,884 (+381.5%), from €6,260 to €30,144
- Reserves -€7,140
down €7,140 (-5.4%), from €133,227 to €126,087
- Gross operating margin +€4,028
up €4,028 (+11.1%), from €36,428 to €40,456
- Taxes +€1,537
up €1,537 (+15.9%), from €9,655 to €11,192
- Other operating charges -€1,459
down €1,459 (-50.1%), from €2,915 to €1,456
- Depreciation +€838
up €838 (+33.7%), from €2,488 to €3,327
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 | €160,378 | €177,521 | +€17,142 | +10.7% |
| Fixed assets | 21/28 | €9,809 | €13,131 | +€3,322 | +33.9% |
| Tangible fixed assets | 22/27 | €9,809 | €13,131 | +€3,322 | +33.9% |
| Land and buildings | 22 | €6,641 | €5,534 | -€1,106 | -16.7% |
| Furniture and vehicles | 24 | €3,168 | €7,597 | +€4,428 | +139.8% |
| Current assets | 29/58 | €150,569 | €164,389 | +€13,820 | +9.2% |
| Amounts receivable within one year | 40/41 | €11,616 | €13,371 | +€1,755 | +15.1% |
| Trade receivables | 40 | €11,616 | €13,371 | +€1,755 | +15.1% |
| Cash at bank and in hand | 54/58 | €127,037 | €139,274 | +€12,237 | +9.6% |
| Deferred charges and accrued income | 490/1 | €11,916 | €11,745 | -€171 | -1.4% |
| Total equity and liabilities | 10/49 | €160,378 | €177,521 | +€17,142 | +10.7% |
| Equity | 10/15 | €145,627 | €138,487 | -€7,140 | -4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,227 | €126,087 | -€7,140 | -5.4% |
| Distributable reserves | 133 | €133,227 | €126,087 | -€7,140 | -5.4% |
| Amounts payable | 17/49 | €14,751 | €39,034 | +€24,283 | +164.6% |
| Amounts payable within one year | 42/48 | €14,751 | €38,294 | +€23,542 | +159.6% |
| Financial debts | 43 | €1,690 | - | -€1,690 | |
| Credit institutions | 430/8 | €1,690 | - | -€1,690 | |
| Trade debts | 44 | €1,953 | €1,748 | -€205 | -10.5% |
| Suppliers | 440/4 | €1,953 | €1,748 | -€205 | -10.5% |
| Taxes, remuneration and social security | 45 | €4,848 | €6,402 | +€1,554 | +32.0% |
| Taxes | 450/3 | €4,848 | €6,402 | +€1,554 | +32.0% |
| Other amounts payable | 47/48 | €6,260 | €30,144 | +€23,884 | +381.5% |
| Accrued charges and deferred income | 492/3 | - | €740 | +€740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,488 | €3,327 | +€838 | +33.7% |
| Other operating charges | 640/8 | €2,915 | €1,456 | -€1,459 | -50.1% |
| Gross operating margin | 9900 | €36,428 | €40,456 | +€4,028 | +11.1% |
| Operating profit (loss) | 9901 | €31,025 | €35,674 | +€4,649 | +15.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +950.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +950.0% |
| Financial charges | 65/66B | €1,924 | €1,550 | -€373 | -19.4% |
| Recurring financial charges | 65 | €1,924 | €1,550 | -€373 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €29,101 | €34,124 | +€5,022 | +17.3% |
| Income taxes | 67/77 | €9,655 | €11,192 | +€1,537 | +15.9% |
| Profit (loss) for the period | 9904 | €19,447 | €22,932 | +€3,485 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,447 | €22,932 | +€3,485 | +17.9% |
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.