EVALU 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.
EVALU CONSULTING
Largest movements
- Cash -€45,905
down €45,905 (-58.1%), from €79,054 to €33,149
mainly Net result for the year (-€61,479) and Other debts (-€10,155)
- Receivables within one year -€20,829
down €20,829 (-65.4%), from €31,871 to €11,042
of which Trade receivables: -€15,972
- Tangible fixed assets -€4,996
down €4,996 (-83.7%), from €5,971 to €975
of which Furniture and vehicles: -€3,288
- Reserves -€66,860
no longer reported in 2024 (was €66,860)
- Other debts -€10,155
down €10,155 (-34.0%), from €29,842 to €19,687
- Profit (loss) carried forward +€5,381
up €5,381 (+248.9%), from €2,162 to €7,543
- Financial charges -€47,555
down €47,555 (-97.9%), from €48,557 to €1,002
- Gross operating margin -€44,957
down €44,957, from €3,173 to -€41,784
- Financial income -€20,007
no longer reported in 2024 (was €20,007)
- Other operating charges +€9,910
up €9,910 (+290.0%), from €3,417 to €13,327
- Depreciation -€1,776
down €1,776 (-26.2%), from €6,772 to €4,996
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,056 | €48,347 | -€72,709 | -60.1% |
| Fixed assets | 21/28 | €5,971 | €975 | -€4,996 | -83.7% |
| Tangible fixed assets | 22/27 | €5,971 | €975 | -€4,996 | -83.7% |
| Furniture and vehicles | 24 | €3,564 | €276 | -€3,288 | -92.3% |
| Other tangible fixed assets | 26 | €2,407 | €699 | -€1,708 | -71.0% |
| Current assets | 29/58 | €115,085 | €47,372 | -€67,713 | -58.8% |
| Amounts receivable within one year | 40/41 | €31,871 | €11,042 | -€20,829 | -65.4% |
| Trade receivables | 40 | €15,972 | - | -€15,972 | |
| Other amounts receivable | 41 | €15,899 | €11,042 | -€4,857 | -30.5% |
| Cash at bank and in hand | 54/58 | €79,054 | €33,149 | -€45,905 | -58.1% |
| Deferred charges and accrued income | 490/1 | €4,160 | €3,181 | -€979 | -23.5% |
| Total equity and liabilities | 10/49 | €121,056 | €48,347 | -€72,709 | -60.1% |
| Equity | 10/15 | €87,622 | €26,143 | -€61,479 | -70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,860 | - | -€66,860 | |
| Distributable reserves | 133 | €66,860 | - | -€66,860 | |
| Profit (loss) carried forward | 14 | €2,162 | €7,543 | +€5,381 | +248.9% |
| Amounts payable | 17/49 | €33,434 | €22,204 | -€11,230 | -33.6% |
| Amounts payable within one year | 42/48 | €33,434 | €22,204 | -€11,230 | -33.6% |
| Trade debts | 44 | €2,789 | €2,517 | -€272 | -9.8% |
| Suppliers | 440/4 | €2,789 | €2,517 | -€272 | -9.8% |
| Taxes, remuneration and social security | 45 | €803 | - | -€803 | |
| Taxes | 450/3 | €803 | - | -€803 | |
| Other amounts payable | 47/48 | €29,842 | €19,687 | -€10,155 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,772 | €4,996 | -€1,776 | -26.2% |
| Other operating charges | 640/8 | €3,417 | €13,327 | +€9,910 | +290.0% |
| Gross operating margin | 9900 | €3,173 | -€41,784 | -€44,957 | |
| Operating profit (loss) | 9901 | -€7,016 | -€60,107 | -€53,091 | -756.7% |
| Financial income | 75/76B | €20,007 | - | -€20,007 | |
| Recurring financial income | 75 | €20,007 | - | -€20,007 | |
| Financial charges | 65/66B | €48,557 | €1,002 | -€47,555 | -97.9% |
| Recurring financial charges | 65 | €48,557 | €1,002 | -€47,555 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | -€35,566 | -€61,109 | -€25,543 | -71.8% |
| Income taxes | 67/77 | €17 | €370 | +€353 | +2076.5% |
| Profit (loss) for the period | 9904 | -€35,583 | -€61,479 | -€25,896 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,583 | -€61,479 | -€25,896 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.