EVS financials
EVS
Country: BE Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
549300J0AJACIPKLTD62 ISIN: BE0003820371 Financial statements
(EUR, as reported — unscaled; 96 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €198.0M | €173.2M |
| Cost of sales | €54.9M | €52.5M |
| Gross profit | €143.1M | €120.6M |
| Other income | €420.0K | €180.0K |
| Operating profit (EBIT) | €45.0M | €41.1M |
| Profit before tax | €46.0M | €40.6M |
| Income tax expense | €3.1M | €3.6M |
| Profit for the year | €42.9M | €36.9M |
| — attributable to owners | €42.9M | €36.9M |
| Total comprehensive income | €43.5M | €36.3M |
| Per share | ||
| Basic EPS | €3.17 | €2.75 |
| Diluted EPS | €3.02 | €2.65 |
| Free cash flow / share | €4.10 | €2.34 |
| Cash flow statement | ||
| Cash generated from operations | €67.0M | €39.4M |
| Net cash from operating activities | €63.9M | €37.6M |
| Income taxes paid | €3.1M | €1.8M |
| Net cash from investing activities | -€6.6M | -€9.2M |
| Purchase of PP&E (capex) | €5.8M | €4.9M |
| Purchase of intangibles | €1.3M | €4.5M |
| Net cash from financing activities | -€21.4M | -€26.1M |
| Dividends paid | €14.9M | €21.5M |
| Repayments of borrowings | €2.5M | €1.1M |
| Lease liability payments | €3.2M | €3.1M |
| Net change in cash | €35.9M | €2.3M |
| Balance sheet | ||
| Total assets | €292.0M | €251.6M |
| Non-current assets | €89.3M | €86.9M |
| Intangible assets & goodwill | €4.5M | €2.8M |
| Current assets | €202.7M | €164.6M |
| Inventories | €34.5M | €31.1M |
| Trade & other receivables | €67.3M | €67.2M |
| Cash & equivalents | €87.8M | €50.9M |
| Total equity | €220.6M | €191.3M |
| — attributable to owners | €220.6M | €191.3M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €12.2M | €12.3M |
| Long-term borrowings | €9.1M | €10.4M |
| Current liabilities | €59.2M | €47.9M |
| Short-term borrowings | €3.8M | €3.9M |
| Deferred tax liabilities | €42.0K | €11.0K |
| Derived metrics | ||
| Free cash flow | €58.1M | €32.7M |
| Operating margin | 22.7% | 23.8% |
| Net margin | 21.7% | 21.3% |
| Return on equity | 19.4% | 19.3% |
| Cash conversion ratio | 1.49× | 1.02× |
| Capex coverage | 10.99× | 7.64× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 14.2M | 14.0M |
| Adjustments For Decrease Increase In Inventories | -€3.6M | -€2.3M |
| Adjustments For Decrease Increase In Trade Account Receivable | €704.0K | -€8.2M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €12.8M | €8.0M |
| Adjustments For Finance Income Cost | €671.0K | -€672.0K |
| Adjustments For Income Tax Expense | €3.1M | €3.6M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | €411.0K | €1.1M |
| Adjustments For Increase Decrease In Trade Account Payable | -€979.0K | €1.5M |
| Adjustments For Provisions | €397.0K | -€388.0K |
| Adjustments For Sharebased Payments | €1.1M | €790.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €352.0K | €80.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €2.3M | -€1.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €1.3M | €0 |
| Comprehensive Income Attributable To Owners of Parent | €43.5M | €36.3M |
| Current Financial Assets | €291.0K | €244.0K |
| Current Provisions For Employee Benefits | €12.9M | €12.5M |
| Current Tax Liabilities Current | €3.6M | €1.4M |
| Deferred Tax Assets | €8.0M | €5.2M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €1.10 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €882.0K | -€398.0K |
| Equity and Liabilities | €292.0M | €251.6M |
| Expense From Sharebased Payment Transactions With Employees | €1.1M | €790.0K |
| Increase Decrease Through Sharebased Payment Transactions | €1.1M | €790.0K |
| Increase Decrease Through Treasury Share Transactions | -€626.0K | €0 |
| Intangible Assets Other Than Goodwill | €13.4M | €16.0M |
| Interest Expense | €1.1M | €920.0K |
| Interest Paid Classified As Financing Activities | €550.0K | €556.0K |
| Interest Received Classified As Investing Activities | €1.7M | €230.0K |
| Investment Accounted For Using Equity Method | €3.3M | €1.9M |
| Issued Capital | €8.8M | €8.8M |
| Land and Buildings | €43.4M | €47.6M |
| Noncurrent Financial Assets | €412.0K | €495.0K |
| Other Comprehensive Income | €574.0K | -€648.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €602.0K | -€270.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€28.0K | -€378.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €602.0K | -€270.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€28.0K | -€378.0K |
| Other Expense By Function | €1.7M | €488.0K |
| Other Finance Income Cost | €886.0K | €19.0K |
| Other Longterm Provisions | €2.1M | €1.7M |
| Other Noncurrent Receivables | €3.3M | €3.5M |
| Other Property Plant and Equipment | €13.0M | €9.3M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €25.0K | €37.0K |
| Research and Development Expense | €42.0M | €31.8M |
| Reserve of Exchange Differences On Translation | €1.4M | €805.0K |
| Revenue From Interest | €908.0K | €230.0K |
| Selling General and Administrative Expense | €53.6M | €46.6M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €352.0K | €80.0K |
| Trade and Other Current Payables To Trade Suppliers | €10.3M | €10.7M |
| Treasury Shares | €16.9M | €17.2M |
| Weighted Average Shares | 13.5M | 13.4M |
Methodology
Every line item above is a fact tagged in EVS's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.