EV CONSULT: 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.
EV CONSULT
Largest movements
- Receivables within one year -€40,111
down €40,111 (-11.9%), from €338,058 to €297,947
of which Trade receivables: -€23,271
- Cash +€24,234
up €24,234 (+226%), from €10,746 to €34,980
mainly Net result for the year (+€185,013) and Receivables within one year (+€40,111)
- Tax, wage and social debts -€19,853
down €19,853 (-77.0%), from €25,776 to €5,923
of which Taxes: -€14,074
- Other debts +€13,397
up €13,397 (+7.8%), from €171,617 to €185,013
- Trade debts -€12,511
down €12,511 (-15.4%), from €81,338 to €68,827
- Staff costs -€50,267
down €50,267 (-66.8%), from €75,293 to €25,027
- Gross operating margin -€33,079
down €33,079 (-10.7%), from €309,637 to €276,558
- Taxes +€4,519
up €4,519 (+7.9%), from €57,175 to €61,694
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,247 | €344,612 | -€15,634 | -4.3% |
| Fixed assets | 21/28 | €5,015 | €2,187 | -€2,828 | -56.4% |
| Tangible fixed assets | 22/27 | €5,015 | €2,187 | -€2,828 | -56.4% |
| Furniture and vehicles | 24 | €5,015 | €2,187 | -€2,828 | -56.4% |
| Current assets | 29/58 | €355,231 | €342,425 | -€12,806 | -3.6% |
| Amounts receivable within one year | 40/41 | €338,058 | €297,947 | -€40,111 | -11.9% |
| Trade receivables | 40 | €233,084 | €209,813 | -€23,271 | -10.0% |
| Other amounts receivable | 41 | €104,974 | €88,134 | -€16,840 | -16.0% |
| Cash at bank and in hand | 54/58 | €10,746 | €34,980 | +€24,234 | +226% |
| Deferred charges and accrued income | 490/1 | €6,427 | €9,498 | +€3,071 | +47.8% |
| Total equity and liabilities | 10/49 | €360,247 | €344,612 | -€15,634 | -4.3% |
| Equity | 10/15 | €67,349 | €67,349 | = | 0.0% |
| Contributions | 10/11 | €8,059 | €8,059 | = | 0.0% |
| Reserves | 13 | €39,249 | €39,249 | = | 0.0% |
| Distributable reserves | 133 | €39,249 | €39,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,041 | €20,041 | = | 0.0% |
| Amounts payable | 17/49 | €292,897 | €277,263 | -€15,634 | -5.3% |
| Amounts payable within one year | 42/48 | €292,897 | €277,263 | -€15,634 | -5.3% |
| Financial debts | 43 | €14,167 | €17,500 | +€3,333 | +23.5% |
| Credit institutions | 430/8 | €14,167 | €17,500 | +€3,333 | +23.5% |
| Trade debts | 44 | €81,338 | €68,827 | -€12,511 | -15.4% |
| Suppliers | 440/4 | €81,338 | €68,827 | -€12,511 | -15.4% |
| Taxes, remuneration and social security | 45 | €25,776 | €5,923 | -€19,853 | -77.0% |
| Taxes | 450/3 | €15,867 | €1,793 | -€14,074 | -88.7% |
| Remuneration and social security | 454/9 | €9,909 | €4,130 | -€5,779 | -58.3% |
| Other amounts payable | 47/48 | €171,617 | €185,013 | +€13,397 | +7.8% |
| Remuneration, social security and pensions | 62 | €75,293 | €25,027 | -€50,267 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,171 | €3,552 | -€619 | -14.8% |
| Other operating charges | 640/8 | €64 | €241 | +€177 | +277% |
| Gross operating margin | 9900 | €309,637 | €276,558 | -€33,079 | -10.7% |
| Operating profit (loss) | 9901 | €230,108 | €247,738 | +€17,630 | +7.7% |
| Financial income | 75/76B | €615 | €1,052 | +€437 | +71.1% |
| Recurring financial income | 75 | €615 | €1,052 | +€437 | +71.1% |
| Financial charges | 65/66B | €1,932 | €2,083 | +€152 | +7.8% |
| Recurring financial charges | 65 | €1,932 | €2,083 | +€152 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €228,791 | €246,707 | +€17,915 | +7.8% |
| Income taxes | 67/77 | €57,175 | €61,694 | +€4,519 | +7.9% |
| Profit (loss) for the period | 9904 | €171,617 | €185,013 | +€13,397 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €171,617 | €185,013 | +€13,397 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.