EVV Studio's: 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.
EVV Studio's
Largest movements
- Receivables within one year +€29,130
up €29,130 (+64.7%), from €45,056 to €74,186
of which Other amounts receivable: +€29,724
- Cash +€24,180
up €24,180 (+202.9%), from €11,915 to €36,095
mainly Net result for the year (+€49,665) and Other debts (+€24,000)
- Tangible fixed assets +€1,314
up €1,314 (+12.1%), from €10,817 to €12,131
of which Furniture and vehicles: +€1,405
- Reserves +€25,665
up €25,665 (+63.8%), from €40,212 to €65,877
- Other debts +€24,000
new in 2024: €24,000
- Trade debts +€8,071
up €8,071 (+164.1%), from €4,918 to €12,989
- Tax, wage and social debts -€3,124
down €3,124 (-18.4%), from €16,984 to €13,860
- Gross operating margin +€50,375
up €50,375 (+196.5%), from €25,637 to €76,012
- Purchases and services +€43,322
up €43,322 (+17.8%), from €243,940 to €287,262
- Other operating charges +€6,797
up €6,797 (+5038.8%), from €135 to €6,932
- Depreciation +€3,602
up €3,602 (+254.3%), from €1,417 to €5,019
- Taxes +€3,196
up €3,196 (+30.0%), from €10,664 to €13,860
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,746 | €123,358 | +€54,612 | +79.4% |
| Fixed assets | 21/28 | €11,775 | €12,989 | +€1,214 | +10.3% |
| Intangible fixed assets | 21 | €958 | €858 | -€100 | -10.4% |
| Tangible fixed assets | 22/27 | €10,817 | €12,131 | +€1,314 | +12.1% |
| Land and buildings | 22 | €1,752 | €1,661 | -€91 | -5.2% |
| Furniture and vehicles | 24 | €9,065 | €10,470 | +€1,405 | +15.5% |
| Current assets | 29/58 | €56,971 | €110,368 | +€53,398 | +93.7% |
| Amounts receivable within one year | 40/41 | €45,056 | €74,186 | +€29,130 | +64.7% |
| Trade receivables | 40 | €22,371 | €21,777 | -€594 | -2.7% |
| Other amounts receivable | 41 | €22,685 | €52,409 | +€29,724 | +131.0% |
| Cash at bank and in hand | 54/58 | €11,915 | €36,095 | +€24,180 | +202.9% |
| Deferred charges and accrued income | 490/1 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €68,746 | €123,358 | +€54,612 | +79.4% |
| Equity | 10/15 | €46,844 | €72,509 | +€25,665 | +54.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €40,212 | €65,877 | +€25,665 | +63.8% |
| Distributable reserves | 133 | €40,212 | €65,877 | +€25,665 | +63.8% |
| Profit (loss) carried forward | 14 | €631 | €631 | = | 0.0% |
| Amounts payable | 17/49 | €21,902 | €50,849 | +€28,947 | +132.2% |
| Amounts payable within one year | 42/48 | €21,902 | €50,849 | +€28,947 | +132.2% |
| Trade debts | 44 | €4,918 | €12,989 | +€8,071 | +164.1% |
| Suppliers | 440/4 | €4,918 | €12,989 | +€8,071 | +164.1% |
| Taxes, remuneration and social security | 45 | €16,984 | €13,860 | -€3,124 | -18.4% |
| Taxes | 450/3 | €16,984 | €13,860 | -€3,124 | -18.4% |
| Other amounts payable | 47/48 | - | €24,000 | +€24,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €243,940 | €287,262 | +€43,322 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,417 | €5,019 | +€3,602 | +254.3% |
| Other operating charges | 640/8 | €135 | €6,932 | +€6,797 | +5038.8% |
| Gross operating margin | 9900 | €25,637 | €76,012 | +€50,375 | +196.5% |
| Operating profit (loss) | 9901 | €24,086 | €64,061 | +€39,976 | +166.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €459 | €537 | +€78 | +17.0% |
| Recurring financial charges | 65 | €459 | €537 | +€78 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €23,626 | €63,525 | +€39,898 | +168.9% |
| Income taxes | 67/77 | €10,664 | €13,860 | +€3,196 | +30.0% |
| Profit (loss) for the period | 9904 | €12,963 | €49,665 | +€36,702 | +283.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,963 | €49,665 | +€36,702 | +283.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.