EVORA: 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.
EVORA
Largest movements
- Cash +€20,787
up €20,787 (+127%), from €16,351 to €37,138
mainly Receivables within one year (+€12,280) and Depreciation (+€5,869)
- Receivables within one year -€12,280
down €12,280 (-62.5%), from €19,642 to €7,362
of which Other amounts receivable: -€10,588
- Tangible fixed assets -€1,861
down €1,861 (-16.8%), from €11,049 to €9,187
- Reserves +€5,451
up €5,451 (+21.1%), from €25,861 to €31,312
- Tax, wage and social debts +€738
up €738 (+32.3%), from €2,284 to €3,022
- Gross operating margin -€15,155
down €15,155 (-50.7%), from €29,914 to €14,759
- Taxes -€5,644
down €5,644 (-65.1%), from €8,664 to €3,020
- Depreciation +€1,404
up €1,404 (+31.4%), from €4,465 to €5,869
- Financial income -€759
down €759 (-79.4%), from €955 to €197
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.
Derived cash bridge
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 | €47,042 | €53,743 | +€6,700 | +14.2% |
| Fixed assets | 21/28 | €11,049 | €9,187 | -€1,861 | -16.8% |
| Tangible fixed assets | 22/27 | €11,049 | €9,187 | -€1,861 | -16.8% |
| Plant, machinery and equipment | 23 | €7,174 | €6,355 | -€819 | -11.4% |
| Furniture and vehicles | 24 | €3,411 | €2,725 | -€686 | -20.1% |
| Other tangible fixed assets | 26 | €463 | €107 | -€356 | -76.9% |
| Current assets | 29/58 | €35,994 | €44,555 | +€8,562 | +23.8% |
| Amounts receivable within one year | 40/41 | €19,642 | €7,362 | -€12,280 | -62.5% |
| Trade receivables | 40 | €7,227 | €5,535 | -€1,692 | -23.4% |
| Other amounts receivable | 41 | €12,415 | €1,827 | -€10,588 | -85.3% |
| Cash at bank and in hand | 54/58 | €16,351 | €37,138 | +€20,787 | +127% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €47,042 | €53,743 | +€6,700 | +14.2% |
| Equity | 10/15 | €44,461 | €49,912 | +€5,451 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,861 | €31,312 | +€5,451 | +21.1% |
| Distributable reserves | 133 | €25,861 | €31,312 | +€5,451 | +21.1% |
| Amounts payable | 17/49 | €2,581 | €3,831 | +€1,250 | +48.4% |
| Amounts payable within one year | 42/48 | €2,581 | €3,831 | +€1,250 | +48.4% |
| Trade debts | 44 | €297 | €809 | +€512 | +172% |
| Suppliers | 440/4 | €297 | €809 | +€512 | +172% |
| Taxes, remuneration and social security | 45 | €2,284 | €3,022 | +€738 | +32.3% |
| Taxes | 450/3 | €2,284 | €3,022 | +€738 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €5,869 | +€1,404 | +31.4% |
| Other operating charges | 640/8 | €387 | €526 | +€138 | +35.7% |
| Gross operating margin | 9900 | €29,914 | €14,759 | -€15,155 | -50.7% |
| Operating profit (loss) | 9901 | €25,062 | €8,365 | -€16,697 | -66.6% |
| Financial income | 75/76B | €955 | €197 | -€759 | -79.4% |
| Recurring financial income | 75 | €955 | €197 | -€759 | -79.4% |
| Financial charges | 65/66B | €68 | €91 | +€24 | +35.1% |
| Recurring financial charges | 65 | €68 | €91 | +€24 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €25,950 | €8,470 | -€17,480 | -67.4% |
| Income taxes | 67/77 | €8,664 | €3,020 | -€5,644 | -65.1% |
| Profit (loss) for the period | 9904 | €17,286 | €5,451 | -€11,835 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,286 | €5,451 | -€11,835 | -68.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.