EVAN CONSULTING: 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.
EVAN CONSULTING
Largest movements
- Cash -€134,990
down €134,990 (-33.1%), from €408,159 to €273,169
mainly Other debts (-€119,851) and Tax, wage and social debts (-€30,087)
- Receivables within one year +€14,796
up €14,796 (+11.6%), from €128,015 to €142,810
of which Trade receivables: +€59,044
- Other debts -€119,851
down €119,851 (-86.3%), from €138,852 to €19,002
- Tax, wage and social debts -€30,087
down €30,087 (-64.5%), from €46,631 to €16,544
- Trade debts +€25,892
new in 2025: €25,892
- Turnover -€302,825
no longer reported in 2025 (was €302,825)
- Taxes +€73,139
up €73,139 (+119.4%), from €61,248 to €134,387
- Gross operating margin -€13,469
down €13,469 (-9.0%), from €149,916 to €136,447
- Other operating charges -€6,532
down €6,532 (-87.6%), from €7,455 to €923
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 | €540,727 | €418,476 | -€122,251 | -22.6% |
| Fixed assets | 21/28 | €4,509 | €2,400 | -€2,109 | -46.8% |
| Tangible fixed assets | 22/27 | €2,109 | - | -€2,109 | |
| Furniture and vehicles | 24 | €2,109 | - | -€2,109 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €536,218 | €416,076 | -€120,143 | -22.4% |
| Amounts receivable within one year | 40/41 | €128,015 | €142,810 | +€14,796 | +11.6% |
| Trade receivables | 40 | €36,364 | €95,408 | +€59,044 | +162.4% |
| Other amounts receivable | 41 | €91,650 | €47,402 | -€44,248 | -48.3% |
| Cash at bank and in hand | 54/58 | €408,159 | €273,169 | -€134,990 | -33.1% |
| Deferred charges and accrued income | 490/1 | €45 | €97 | +€52 | +116.7% |
| Total equity and liabilities | 10/49 | €540,727 | €418,476 | -€122,251 | -22.6% |
| Equity | 10/15 | €355,244 | €357,038 | +€1,794 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Uncalled capital | 101 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €303,100 | €303,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €303,100 | €303,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Other | 1319 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,944 | €47,738 | +€1,794 | +3.9% |
| Amounts payable | 17/49 | €185,483 | €61,438 | -€124,046 | -66.9% |
| Amounts payable within one year | 42/48 | €185,483 | €61,438 | -€124,046 | -66.9% |
| Trade debts | 44 | - | €25,892 | +€25,892 | |
| Suppliers | 440/4 | - | €25,892 | +€25,892 | |
| Taxes, remuneration and social security | 45 | €46,631 | €16,544 | -€30,087 | -64.5% |
| Taxes | 450/3 | €46,631 | €16,544 | -€30,087 | -64.5% |
| Other amounts payable | 47/48 | €138,852 | €19,002 | -€119,851 | -86.3% |
| Turnover | 70 | €302,825 | - | -€302,825 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €2,109 | -€337 | -13.8% |
| Other operating charges | 640/8 | €7,455 | €923 | -€6,532 | -87.6% |
| Gross operating margin | 9900 | €149,916 | €136,447 | -€13,469 | -9.0% |
| Operating profit (loss) | 9901 | €140,015 | €133,415 | -€6,600 | -4.7% |
| Financial income | 75/76B | €3,918 | €3,104 | -€814 | -20.8% |
| Recurring financial income | 75 | €3,918 | €3,104 | -€814 | -20.8% |
| Financial charges | 65/66B | €112 | €338 | +€226 | +202.5% |
| Recurring financial charges | 65 | €112 | €338 | +€226 | +202.5% |
| Profit (loss) for the period before taxes | 9903 | €143,822 | €136,181 | -€7,640 | -5.3% |
| Income taxes | 67/77 | €61,248 | €134,387 | +€73,139 | +119.4% |
| Profit (loss) for the period | 9904 | €82,574 | €1,794 | -€80,779 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,574 | €1,794 | -€80,779 | -97.8% |
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 8 October 2026 via checked.be.