EVACONSULTING: 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.
EVACONSULTING
Largest movements
- Cash -€229,561
down €229,561 (-75.9%), from €302,464 to €72,903
mainly Contributions, distributions and other (-€214,899) and Net result for the year (-€33,461)
- Receivables within one year -€29,389
down €29,389 (-51.3%), from €57,290 to €27,900
of which Other amounts receivable: -€41,590
- Tangible fixed assets +€10,867
up €10,867 (+104.4%), from €10,407 to €21,274
of which Furniture and vehicles: +€12,549
- Deferred charges and accrued income -€7,822
down €7,822 (-59.3%), from €13,185 to €5,363
- Reserves -€214,899
down €214,899 (-61.7%), from €348,162 to €133,263
of which Distributable reserves: -€214,899
- Profit (loss) carried forward -€33,461
down €33,461, from €0 to -€33,461
- Trade debts -€5,487
down €5,487 (-67.8%), from €8,091 to €2,604
- Other debts -€5,131
down €5,131 (-26.6%), from €19,301 to €14,171
- Gross operating margin -€76,823
down €76,823, from €63,184 to -€13,639
- Taxes -€20,949
down €20,949 (-97.9%), from €21,390 to €440
- Financial charges +€14,856
up €14,856 (+226.7%), from €6,554 to €21,410
- Depreciation +€3,257
up €3,257 (+87.1%), from €3,739 to €6,996
- Financial income +€898
up €898 (+8.6%), from €10,392 to €11,290
of which Financial income: +€1,498
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 | €383,832 | €127,441 | -€256,391 | -66.8% |
| Fixed assets | 21/28 | €10,407 | €21,274 | +€10,867 | +104.4% |
| Tangible fixed assets | 22/27 | €10,407 | €21,274 | +€10,867 | +104.4% |
| Furniture and vehicles | 24 | €1,589 | €14,138 | +€12,549 | +789.5% |
| Other tangible fixed assets | 26 | €8,818 | €7,136 | -€1,682 | -19.1% |
| Current assets | 29/58 | €373,424 | €106,166 | -€267,258 | -71.6% |
| Amounts receivable after more than one year | 29 | €485 | €0 | -€485 | -100.0% |
| Other amounts receivable | 291 | €485 | €0 | -€485 | -100.0% |
| Amounts receivable within one year | 40/41 | €57,290 | €27,900 | -€29,389 | -51.3% |
| Trade receivables | 40 | €5,520 | €17,721 | +€12,201 | +221.0% |
| Other amounts receivable | 41 | €51,770 | €10,180 | -€41,590 | -80.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €302,464 | €72,903 | -€229,561 | -75.9% |
| Deferred charges and accrued income | 490/1 | €13,185 | €5,363 | -€7,822 | -59.3% |
| Total equity and liabilities | 10/49 | €383,832 | €127,441 | -€256,391 | -66.8% |
| Equity | 10/15 | €354,362 | €106,002 | -€248,360 | -70.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €348,162 | €133,263 | -€214,899 | -61.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €346,302 | €131,403 | -€214,899 | -62.1% |
| Profit (loss) carried forward | 14 | €0 | -€33,461 | -€33,461 | |
| Amounts payable | 17/49 | €29,470 | €21,439 | -€8,031 | -27.3% |
| Amounts payable within one year | 42/48 | €29,367 | €21,439 | -€7,928 | -27.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,091 | €2,604 | -€5,487 | -67.8% |
| Suppliers | 440/4 | €8,091 | €2,604 | -€5,487 | -67.8% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €1,975 | €3,164 | +€1,189 | +60.2% |
| Taxes | 450/3 | €1,975 | €3,164 | +€1,189 | +60.2% |
| Other amounts payable | 47/48 | €19,301 | €14,171 | -€5,131 | -26.6% |
| Accrued charges and deferred income | 492/3 | €103 | €0 | -€103 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €6,996 | +€3,257 | +87.1% |
| Other operating charges | 640/8 | €1,572 | €1,657 | +€85 | +5.4% |
| Non-recurring operating charges | 66A | €3,101 | €608 | -€2,492 | -80.4% |
| Gross operating margin | 9900 | €63,184 | -€13,639 | -€76,823 | |
| Operating profit (loss) | 9901 | €54,772 | -€22,901 | -€77,673 | |
| Financial income | 75/76B | €10,392 | €11,290 | +€898 | +8.6% |
| Recurring financial income | 75 | €9,792 | €11,290 | +€1,498 | +15.3% |
| Non-recurring financial income | 76B | €600 | €0 | -€600 | -100.0% |
| Financial charges | 65/66B | €6,554 | €21,410 | +€14,856 | +226.7% |
| Recurring financial charges | 65 | €6,554 | €21,410 | +€14,856 | +226.7% |
| Profit (loss) for the period before taxes | 9903 | €58,611 | -€33,021 | -€91,631 | |
| Income taxes | 67/77 | €21,390 | €440 | -€20,949 | -97.9% |
| Profit (loss) for the period | 9904 | €37,221 | -€33,461 | -€70,682 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,221 | -€33,461 | -€70,682 |
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.