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 -€4,658
down €4,658 (-30.7%), from €15,184 to €10,527
mainly Net result for the year (-€3,162) and Receivables within one year (-€1,454)
- Receivables within one year +€1,454
new in 2025: €1,454
- Deferred charges and accrued income -€282
down €282 (-82.1%), from €343 to €61
- Profit (loss) carried forward -€3,162
down €3,162 (-69.5%), from -€4,552 to -€7,714
- Debts after one year -€415
down €415 (-2.5%), from €16,754 to €16,339
- Gross operating margin +€1,025
up €1,025 (+28.5%), from -€3,603 to -€2,578
- Other operating charges -€376
down €376 (-41.6%), from €903 to €527
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 | €15,527 | €12,041 | -€3,486 | -22.5% |
| Current assets | 29/58 | €15,527 | €12,041 | -€3,486 | -22.5% |
| Amounts receivable within one year | 40/41 | - | €1,454 | +€1,454 | |
| Trade receivables | 40 | - | €1,454 | +€1,454 | |
| Cash at bank and in hand | 54/58 | €15,184 | €10,527 | -€4,658 | -30.7% |
| Deferred charges and accrued income | 490/1 | €343 | €61 | -€282 | -82.1% |
| Total equity and liabilities | 10/49 | €15,527 | €12,041 | -€3,486 | -22.5% |
| Equity | 10/15 | -€1,227 | -€4,390 | -€3,162 | -258% |
| Reserves | 13 | €3,325 | €3,325 | = | 0.0% |
| Distributable reserves | 133 | €3,325 | €3,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,552 | -€7,714 | -€3,162 | -69.5% |
| Amounts payable | 17/49 | €16,754 | €16,431 | -€324 | -1.9% |
| Amounts payable after more than one year | 17 | €16,754 | €16,339 | -€415 | -2.5% |
| Other amounts payable | 178/9 | €16,754 | €16,339 | -€415 | -2.5% |
| Amounts payable within one year | 42/48 | - | €92 | +€92 | |
| Trade debts | 44 | - | €92 | +€92 | |
| Suppliers | 440/4 | - | €92 | +€92 | |
| Other operating charges | 640/8 | €903 | €527 | -€376 | -41.6% |
| Gross operating margin | 9900 | -€3,603 | -€2,578 | +€1,025 | +28.5% |
| Operating profit (loss) | 9901 | -€4,507 | -€3,105 | +€1,401 | +31.1% |
| Financial charges | 65/66B | €45 | €57 | +€12 | +26.9% |
| Recurring financial charges | 65 | €45 | €57 | +€12 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,552 | -€3,162 | +€1,389 | +30.5% |
| Profit (loss) for the period | 9904 | -€4,552 | -€3,162 | +€1,389 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,552 | -€3,162 | +€1,389 | +30.5% |
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 28 October 2026 via checked.be.