EVS: what changed
EVS
Largest movements
- Receivables within one year +€16,896
up €16,896 (+782%), from €2,159 to €19,055
of which Trade receivables: +€12,083
- Tangible fixed assets +€13,724
up €13,724 (+38.1%), from €36,055 to €49,779
of which Furniture and vehicles: +€15,164
- Cash -€1,870
down €1,870 (-90.4%), from €2,069 to €199
mainly Investment in fixed assets (net) (-€23,367) and Receivables within one year (-€16,896)
- Other debts +€36,223
up €36,223 (+115%), from €31,446 to €67,669
- Profit (loss) carried forward -€5,519
down €5,519 (-44.0%), from -€12,536 to -€18,054
- Tax, wage and social debts -€4,510
down €4,510 (-100%), from €4,510 to €0
- Trade debts +€2,300
up €2,300 (+14.5%), from €15,894 to €18,194
- Gross operating margin +€20,285
up €20,285, from -€13,384 to €6,901
- Depreciation +€1,773
up €1,773 (+21.9%), from €8,089 to €9,862
- Other operating charges -€318
down €318 (-26.3%), from €1,206 to €888
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,314 | €72,809 | +€28,495 | +64.3% |
| Formation expenses | 20 | €523 | €304 | -€219 | -41.9% |
| Fixed assets | 21/28 | €36,415 | €50,139 | +€13,724 | +37.7% |
| Tangible fixed assets | 22/27 | €36,055 | €49,779 | +€13,724 | +38.1% |
| Plant, machinery and equipment | 23 | €3,760 | €2,320 | -€1,440 | -38.3% |
| Furniture and vehicles | 24 | €32,295 | €47,459 | +€15,164 | +47.0% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €7,376 | €22,365 | +€14,989 | +203% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,159 | €19,055 | +€16,896 | +782% |
| Trade receivables | 40 | €740 | €12,824 | +€12,083 | +1,632% |
| Other amounts receivable | 41 | €1,419 | €6,232 | +€4,813 | +339% |
| Cash at bank and in hand | 54/58 | €2,069 | €199 | -€1,870 | -90.4% |
| Deferred charges and accrued income | 490/1 | €148 | €111 | -€37 | -25.1% |
| Total equity and liabilities | 10/49 | €44,314 | €72,809 | +€28,495 | +64.3% |
| Equity | 10/15 | -€7,536 | -€13,054 | -€5,519 | -73.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,536 | -€18,054 | -€5,519 | -44.0% |
| Amounts payable | 17/49 | €51,850 | €85,863 | +€34,013 | +65.6% |
| Amounts payable within one year | 42/48 | €51,850 | €85,863 | +€34,013 | +65.6% |
| Trade debts | 44 | €15,894 | €18,194 | +€2,300 | +14.5% |
| Suppliers | 440/4 | €15,894 | €18,194 | +€2,300 | +14.5% |
| Taxes, remuneration and social security | 45 | €4,510 | €0 | -€4,510 | -100% |
| Taxes | 450/3 | €4,510 | €0 | -€4,510 | -100% |
| Other amounts payable | 47/48 | €31,446 | €67,669 | +€36,223 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,089 | €9,862 | +€1,773 | +21.9% |
| Other operating charges | 640/8 | €1,206 | €888 | -€318 | -26.3% |
| Non-recurring operating charges | 66A | €6,405 | €1,324 | -€5,081 | -79.3% |
| Gross operating margin | 9900 | -€13,384 | €6,901 | +€20,285 | |
| Operating profit (loss) | 9901 | -€29,084 | -€5,173 | +€23,911 | +82.2% |
| Financial income | 75/76B | €0 | €30 | +€30 | +10,176% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +10,176% |
| Financial charges | 65/66B | €224 | €244 | +€20 | +9.1% |
| Recurring financial charges | 65 | €224 | €244 | +€20 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,307 | -€5,387 | +€23,921 | +81.6% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€29,435 | -€5,519 | +€23,917 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,435 | -€5,519 | +€23,917 | +81.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.