EVALRO 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.
EVALRO CONSULTING
Largest movements
- Receivables within one year +€32,308
up €32,308 (+158%), from €20,439 to €52,747
of which Other amounts receivable: +€17,084
- Cash -€21,895
down €21,895 (-50.0%), from €43,833 to €21,938
mainly Receivables within one year (-€32,308) and Deferred charges and accrued income (-€14,510)
- Deferred charges and accrued income +€14,510
new in 2025: €14,510
- Reserves +€27,437
new in 2025: €27,437
- Tax, wage and social debts -€2,903
down €2,903 (-12.0%), from €24,093 to €21,191
of which Taxes: -€2,743
- Gross operating margin -€11,248
down €11,248 (-21.6%), from €52,068 to €40,819
- Financial income +€914
up €914 (+149%), from €615 to €1,529
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 | €65,641 | €90,249 | +€24,608 | +37.5% |
| Fixed assets | 21/28 | €1,369 | €1,054 | -€315 | -23.0% |
| Tangible fixed assets | 22/27 | €1,369 | €1,054 | -€315 | -23.0% |
| Plant, machinery and equipment | 23 | €1,369 | €1,054 | -€315 | -23.0% |
| Current assets | 29/58 | €64,272 | €89,195 | +€24,923 | +38.8% |
| Amounts receivable within one year | 40/41 | €20,439 | €52,747 | +€32,308 | +158% |
| Trade receivables | 40 | €0 | €15,224 | +€15,224 | |
| Other amounts receivable | 41 | €20,439 | €37,523 | +€17,084 | +83.6% |
| Cash at bank and in hand | 54/58 | €43,833 | €21,938 | -€21,895 | -50.0% |
| Deferred charges and accrued income | 490/1 | - | €14,510 | +€14,510 | |
| Total equity and liabilities | 10/49 | €65,641 | €90,249 | +€24,608 | +37.5% |
| Equity | 10/15 | €40,347 | €67,785 | +€27,437 | +68.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €27,437 | +€27,437 | |
| Distributable reserves | 133 | - | €27,437 | +€27,437 | |
| Profit (loss) carried forward | 14 | €38,347 | €38,347 | = | 0.0% |
| Amounts payable | 17/49 | €25,294 | €22,465 | -€2,829 | -11.2% |
| Amounts payable within one year | 42/48 | €25,294 | €22,465 | -€2,829 | -11.2% |
| Trade debts | 44 | €617 | €441 | -€176 | -28.6% |
| Suppliers | 440/4 | €617 | €441 | -€176 | -28.6% |
| Taxes, remuneration and social security | 45 | €24,093 | €21,191 | -€2,903 | -12.0% |
| Taxes | 450/3 | €23,933 | €21,191 | -€2,743 | -11.5% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100% |
| Other amounts payable | 47/48 | €583 | €833 | +€250 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €315 | +€110 | +54.0% |
| Other operating charges | 640/8 | - | €248 | +€248 | |
| Gross operating margin | 9900 | €52,068 | €40,819 | -€11,248 | -21.6% |
| Operating profit (loss) | 9901 | €51,863 | €40,257 | -€11,607 | -22.4% |
| Financial income | 75/76B | €615 | €1,529 | +€914 | +149% |
| Recurring financial income | 75 | €615 | €1,529 | +€914 | +149% |
| Financial charges | 65/66B | €2 | €188 | +€186 | +8,723% |
| Recurring financial charges | 65 | €2 | €188 | +€186 | +8,723% |
| Profit (loss) for the period before taxes | 9903 | €52,476 | €41,597 | -€10,878 | -20.7% |
| Income taxes | 67/77 | €13,295 | €13,327 | +€32 | +0.2% |
| Profit (loss) for the period | 9904 | €39,180 | €28,270 | -€10,910 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,180 | €28,270 | -€10,910 | -27.8% |
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 17 October 2026 via checked.be.