EVASI: 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.
EVASI
Largest movements
- Receivables within one year -€57,747
down €57,747 (-40.4%), from €142,971 to €85,224
of which Trade receivables: -€59,052
- Cash +€7,724
up €7,724 (+22.7%), from €33,960 to €41,684
mainly Receivables within one year (+€57,747) and Net result for the year (+€5,876)
- Trade debts -€32,125
down €32,125 (-85.4%), from €37,618 to €5,493
- Tax, wage and social debts -€20,286
down €20,286 (-35.4%), from €57,332 to €37,046
of which Remuneration and social security: -€19,110
- Profit (loss) carried forward +€5,876
up €5,876 (+10.3%), from €56,879 to €62,755
- Other debts -€3,875
down €3,875 (-60.3%), from €6,430 to €2,555
- Purchases and services -€39,702
down €39,702 (-38.8%), from €102,437 to €62,735
- Turnover -€37,818
down €37,818 (-35.0%), from €108,138 to €70,320
- Gross operating margin +€1,884
up €1,884 (+33.0%), from €5,701 to €7,585
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 | €177,424 | €126,961 | -€50,463 | -28.4% |
| Current assets | 29/58 | €177,424 | €126,961 | -€50,463 | -28.4% |
| Amounts receivable within one year | 40/41 | €142,971 | €85,224 | -€57,747 | -40.4% |
| Trade receivables | 40 | €114,013 | €54,961 | -€59,052 | -51.8% |
| Other amounts receivable | 41 | €28,958 | €30,263 | +€1,305 | +4.5% |
| Cash at bank and in hand | 54/58 | €33,960 | €41,684 | +€7,724 | +22.7% |
| Deferred charges and accrued income | 490/1 | €493 | €53 | -€440 | -89.2% |
| Total equity and liabilities | 10/49 | €177,424 | €126,961 | -€50,463 | -28.4% |
| Equity | 10/15 | €75,991 | €81,867 | +€5,876 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €512 | €512 | = | 0.0% |
| Non-distributable reserves | 130/1 | €512 | €512 | = | 0.0% |
| Reserves not available under the articles | 1311 | €512 | €512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,879 | €62,755 | +€5,876 | +10.3% |
| Amounts payable | 17/49 | €101,433 | €45,094 | -€56,339 | -55.5% |
| Amounts payable within one year | 42/48 | €101,380 | €45,094 | -€56,286 | -55.5% |
| Trade debts | 44 | €37,618 | €5,493 | -€32,125 | -85.4% |
| Suppliers | 440/4 | €37,618 | €5,493 | -€32,125 | -85.4% |
| Taxes, remuneration and social security | 45 | €57,332 | €37,046 | -€20,286 | -35.4% |
| Taxes | 450/3 | €1,222 | €46 | -€1,176 | -96.2% |
| Remuneration and social security | 454/9 | €56,110 | €37,000 | -€19,110 | -34.1% |
| Other amounts payable | 47/48 | €6,430 | €2,555 | -€3,875 | -60.3% |
| Accrued charges and deferred income | 492/3 | €53 | - | -€53 | |
| Turnover | 70 | €108,138 | €70,320 | -€37,818 | -35.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €102,437 | €62,735 | -€39,702 | -38.8% |
| Other operating charges | 640/8 | €156 | €106 | -€50 | -32.1% |
| Non-recurring operating charges | 66A | €284 | €63 | -€221 | -77.8% |
| Gross operating margin | 9900 | €5,701 | €7,585 | +€1,884 | +33.0% |
| Operating profit (loss) | 9901 | €5,261 | €7,416 | +€2,155 | +41.0% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €98 | €45 | -€53 | -54.1% |
| Recurring financial charges | 65 | €98 | €45 | -€53 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €5,163 | €7,378 | +€2,215 | +42.9% |
| Income taxes | 67/77 | €1,176 | €1,502 | +€326 | +27.7% |
| Profit (loss) for the period | 9904 | €3,987 | €5,876 | +€1,889 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,987 | €5,876 | +€1,889 | +47.4% |
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 5 October 2026 via checked.be.