EVYANA: 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.
EVYANA
Largest movements
- Tangible fixed assets -€12,188
down €12,188 (-12.3%), from €99,029 to €86,841
- Current assets +€9,285
up €9,285 (+10.0%), from €93,168 to €102,453
of which Receivables within one year: +€10,693
- Intangible fixed assets -€2,944
down €2,944 (-20.7%), from €14,229 to €11,285
- Debts within one year +€23,924
up €23,924 (+22.1%), from €108,230 to €132,154
of which Other debts: +€108,430
- Debts after one year -€19,952
down €19,952 (-15.9%), from €125,645 to €105,693
- Equity -€9,819
down €9,819 (-35.8%), from -€27,449 to -€37,268
of which Profit (loss) carried forward: -€9,819
- Purchases and services +€9,652
new in 2021: €9,652
- Turnover +€2,759
up €2,759 (+15.7%), from €17,550 to €20,309
- Gross operating margin +€2,543
up €2,543 (+31.3%), from €8,114 to €10,657
- Depreciation +€2,240
up €2,240 (+14.6%), from €15,388 to €17,628
- Other operating charges +€1,706
new in 2021: €1,706
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,426 | €200,579 | -€5,847 | -2.8% |
| Fixed assets | 21/28 | €113,258 | €98,126 | -€15,132 | -13.4% |
| Intangible fixed assets | 21 | €14,229 | €11,285 | -€2,944 | -20.7% |
| Tangible fixed assets | 22/27 | €99,029 | €86,841 | -€12,188 | -12.3% |
| Land and buildings | 22 | - | €84,000 | +€84,000 | |
| Plant, machinery and equipment | 23 | - | €2,841 | +€2,841 | |
| Current assets | 29/58 | €93,168 | €102,453 | +€9,285 | +10.0% |
| Amounts receivable within one year | 40/41 | €89,028 | €99,721 | +€10,693 | +12.0% |
| Trade receivables | 40 | - | €99,543 | +€99,543 | |
| Other amounts receivable | 41 | - | €178 | +€178 | |
| Cash at bank and in hand | 54/58 | €1,522 | €843 | -€679 | -44.6% |
| Deferred charges and accrued income | 490/1 | - | €1,889 | +€1,889 | |
| Total equity and liabilities | 10/49 | €206,426 | €200,579 | -€5,847 | -2.8% |
| Equity | 10/15 | -€27,449 | -€37,268 | -€9,819 | -35.8% |
| Contributions | 10/11 | - | €18,592 | +€18,592 | |
| Profit (loss) carried forward | 14 | -€46,041 | -€55,860 | -€9,819 | -21.3% |
| Amounts payable | 17/49 | €233,875 | €237,847 | +€3,972 | +1.7% |
| Amounts payable after more than one year | 17 | €125,645 | €105,693 | -€19,952 | -15.9% |
| Financial debts | 170/4 | - | €105,693 | +€105,693 | |
| Amounts payable within one year | 42/48 | €108,230 | €132,154 | +€23,924 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | - | €19,951 | +€19,951 | |
| Trade debts | 44 | €22 | €3,773 | +€3,751 | +17050.0% |
| Suppliers | 440/4 | - | €3,773 | +€3,773 | |
| Other amounts payable | 47/48 | - | €108,430 | +€108,430 | |
| Turnover | 70 | €17,550 | €20,309 | +€2,759 | +15.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,652 | +€9,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,388 | €17,628 | +€2,240 | +14.6% |
| Other operating charges | 640/8 | - | €1,706 | +€1,706 | |
| Gross operating margin | 9900 | €8,114 | €10,657 | +€2,543 | +31.3% |
| Operating profit (loss) | 9901 | -€7,967 | -€8,677 | -€710 | -8.9% |
| Financial charges | 65/66B | - | €1,142 | +€1,142 | |
| Recurring financial charges | 65 | €1,603 | €1,142 | -€461 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,570 | -€9,819 | -€249 | -2.6% |
| Profit (loss) for the period | 9904 | -€9,570 | -€9,819 | -€249 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,570 | -€9,819 | -€249 | -2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.