E.V.A. CONSULTING: 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.
E.V.A. CONSULTING
Largest movements
- Cash +€10,334
up €10,334 (+170%), from €6,091 to €16,425
mainly Net result for the year (+€446,977) and Receivables within one year (+€9,360)
- Receivables within one year -€9,360
down €9,360 (-81.4%), from €11,495 to €2,135
of which Trade receivables: -€9,680
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€347,252
up €347,252 (+565%), from €61,440 to €408,692
- Gross operating margin +€40,000
up €40,000 (+286%), from €14,000 to €54,000
- Taxes +€11,044
up €11,044 (+277%), from €3,994 to €15,038
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 | €511,232 | €512,622 | +€1,390 | +0.3% |
| Fixed assets | 21/28 | €493,646 | €494,062 | +€416 | +0.1% |
| Financial fixed assets | 28 | €493,646 | €494,062 | +€416 | +0.1% |
| Current assets | 29/58 | €17,586 | €18,560 | +€974 | +5.5% |
| Amounts receivable within one year | 40/41 | €11,495 | €2,135 | -€9,360 | -81.4% |
| Trade receivables | 40 | €11,495 | €1,815 | -€9,680 | -84.2% |
| Other amounts receivable | 41 | - | €320 | +€320 | |
| Cash at bank and in hand | 54/58 | €6,091 | €16,425 | +€10,334 | +170% |
| Total equity and liabilities | 10/49 | €511,232 | €512,622 | +€1,390 | +0.3% |
| Equity | 10/15 | €505,675 | €509,787 | +€4,112 | +0.8% |
| Contributions | 10/11 | €450,737 | €450,737 | = | 0.0% |
| Reserves | 13 | €42,034 | €42,034 | = | 0.0% |
| Distributable reserves | 133 | €42,034 | €42,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,903 | €17,016 | +€4,112 | +31.9% |
| Amounts payable | 17/49 | €5,557 | €2,834 | -€2,722 | -49.0% |
| Amounts payable within one year | 42/48 | €5,557 | €2,834 | -€2,722 | -49.0% |
| Taxes, remuneration and social security | 45 | €5,557 | €2,834 | -€2,722 | -49.0% |
| Taxes | 450/3 | €5,557 | €2,834 | -€2,722 | -49.0% |
| Other operating charges | 640/8 | €613 | €632 | +€19 | +3.0% |
| Gross operating margin | 9900 | €14,000 | €54,000 | +€40,000 | +286% |
| Operating profit (loss) | 9901 | €13,387 | €53,368 | +€39,981 | +299% |
| Financial income | 75/76B | €61,440 | €408,692 | +€347,252 | +565% |
| Recurring financial income | 75 | €61,440 | €408,692 | +€347,252 | +565% |
| Financial charges | 65/66B | €29 | €46 | +€18 | +62.3% |
| Recurring financial charges | 65 | €29 | €29 | +€1 | +3.0% |
| Non-recurring financial charges | 66B | - | €17 | +€17 | |
| Profit (loss) for the period before taxes | 9903 | €74,799 | €462,015 | +€387,216 | +518% |
| Income taxes | 67/77 | €3,994 | €15,038 | +€11,044 | +277% |
| Profit (loss) for the period | 9904 | €70,805 | €446,977 | +€376,172 | +531% |
| Profit (loss) for the period to be appropriated | 9905 | €70,805 | €446,977 | +€376,172 | +531% |
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 21 October 2026 via checked.be.