D'EVOLIA: 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.
D'EVOLIA
Largest movements
- Tangible fixed assets -€14,671
down €14,671 (-30.6%), from €48,005 to €33,334
of which Furniture and vehicles: -€14,646
- Cash -€13,917
down €13,917 (-44.6%), from €31,216 to €17,299
mainly Contributions, distributions and other (-€10,000) and Tax, wage and social debts (-€8,899)
- Receivables within one year +€3,586
up €3,586 (+24.4%), from €14,681 to €18,267
of which Trade receivables: +€7,049
- Tax, wage and social debts -€8,899
down €8,899 (-60.8%), from €14,630 to €5,731
- Trade debts -€6,653
down €6,653 (-43.0%), from €15,483 to €8,830
- Debts after one year -€6,536
down €6,536 (-38.6%), from €16,933 to €10,397
- Other debts -€3,200
down €3,200 (-20.8%), from €15,388 to €12,188
- Profit (loss) carried forward +€2,058
up €2,058 (+11.2%), from €18,420 to €20,478
- Gross operating margin +€3,913
up €3,913 (+12.0%), from €32,635 to €36,548
- Depreciation -€798
down €798 (-5.2%), from €15,470 to €14,672
- Other operating charges +€455
up €455 (+146.8%), from €310 to €765
- Taxes -€404
down €404 (-5.0%), from €8,158 to €7,754
- Financial charges -€398
down €398 (-23.5%), from €1,697 to €1,299
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.
Cash bridge derived
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 | €96,120 | €71,161 | -€24,959 | -26.0% |
| Fixed assets | 21/28 | €48,185 | €33,514 | -€14,671 | -30.4% |
| Tangible fixed assets | 22/27 | €48,005 | €33,334 | -€14,671 | -30.6% |
| Plant, machinery and equipment | 23 | €25 | - | -€25 | |
| Furniture and vehicles | 24 | €47,980 | €33,334 | -€14,646 | -30.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €47,935 | €37,647 | -€10,288 | -21.5% |
| Amounts receivable within one year | 40/41 | €14,681 | €18,267 | +€3,586 | +24.4% |
| Trade receivables | 40 | €2,709 | €9,758 | +€7,049 | +260.2% |
| Other amounts receivable | 41 | €11,972 | €8,509 | -€3,463 | -28.9% |
| Cash at bank and in hand | 54/58 | €31,216 | €17,299 | -€13,917 | -44.6% |
| Deferred charges and accrued income | 490/1 | €2,038 | €2,081 | +€43 | +2.1% |
| Total equity and liabilities | 10/49 | €96,120 | €71,161 | -€24,959 | -26.0% |
| Equity | 10/15 | €23,420 | €25,478 | +€2,058 | +8.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,420 | €20,478 | +€2,058 | +11.2% |
| Amounts payable | 17/49 | €72,700 | €45,683 | -€27,017 | -37.2% |
| Amounts payable after more than one year | 17 | €16,933 | €10,397 | -€6,536 | -38.6% |
| Financial debts | 170/4 | €16,933 | €10,397 | -€6,536 | -38.6% |
| Amounts payable within one year | 42/48 | €55,767 | €35,286 | -€20,481 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €10,266 | €8,537 | -€1,729 | -16.8% |
| Trade debts | 44 | €15,483 | €8,830 | -€6,653 | -43.0% |
| Suppliers | 440/4 | €15,483 | €8,830 | -€6,653 | -43.0% |
| Taxes, remuneration and social security | 45 | €14,630 | €5,731 | -€8,899 | -60.8% |
| Taxes | 450/3 | €14,630 | €5,731 | -€8,899 | -60.8% |
| Other amounts payable | 47/48 | €15,388 | €12,188 | -€3,200 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,470 | €14,672 | -€798 | -5.2% |
| Other operating charges | 640/8 | €310 | €765 | +€455 | +146.8% |
| Gross operating margin | 9900 | €32,635 | €36,548 | +€3,913 | +12.0% |
| Operating profit (loss) | 9901 | €16,855 | €21,111 | +€4,256 | +25.3% |
| Financial charges | 65/66B | €1,697 | €1,299 | -€398 | -23.5% |
| Recurring financial charges | 65 | €1,697 | €1,299 | -€398 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €15,158 | €19,812 | +€4,654 | +30.7% |
| Income taxes | 67/77 | €8,158 | €7,754 | -€404 | -5.0% |
| Profit (loss) for the period | 9904 | €7,000 | €12,058 | +€5,058 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,000 | €12,058 | +€5,058 | +72.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.