EVAN'S CONCEPT: 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.
EVAN'S CONCEPT
Largest movements
- Receivables within one year +€20,415
up €20,415 (+76.2%), from €26,790 to €47,205
of which Other amounts receivable: +€13,139
- Tangible fixed assets -€4,304
down €4,304 (-66.5%), from €6,474 to €2,170
of which Furniture and vehicles: -€3,917
- Stocks and contracts -€2,521
down €2,521 (-50.4%), from €5,000 to €2,479
- Cash +€1,847
up €1,847 (+8.4%), from €22,035 to €23,882
mainly Net result for the year (+€13,158) and Tax, wage and social debts (+€7,084)
- Profit (loss) carried forward +€13,158
up €13,158 (+51.3%), from €25,673 to €38,831
- Tax, wage and social debts +€7,084
up €7,084 (+53.0%), from €13,361 to €20,446
- Debts after one year -€3,218
down €3,218 (-100%), from €3,218 to €0
- Other debts -€2,560
down €2,560 (-100%), from €2,560 to €0
- Trade debts +€1,783
up €1,783 (+33.9%), from €5,259 to €7,042
- Gross operating margin -€16,888
down €16,888 (-41.4%), from €40,753 to €23,865
- Taxes -€3,609
down €3,609 (-37.1%), from €9,731 to €6,123
- Financial income +€1,201
up €1,201 (+148%), from €811 to €2,012
- Other operating charges -€815
down €815 (-56.0%), from €1,457 to €641
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 | €60,399 | €75,736 | +€15,337 | +25.4% |
| Fixed assets | 21/28 | €6,474 | €2,170 | -€4,304 | -66.5% |
| Tangible fixed assets | 22/27 | €6,474 | €2,170 | -€4,304 | -66.5% |
| Plant, machinery and equipment | 23 | €884 | €497 | -€387 | -43.8% |
| Furniture and vehicles | 24 | €5,590 | €1,673 | -€3,917 | -70.1% |
| Current assets | 29/58 | €53,926 | €73,567 | +€19,641 | +36.4% |
| Stocks and contracts in progress | 3 | €5,000 | €2,479 | -€2,521 | -50.4% |
| Stocks | 30/36 | €5,000 | €2,479 | -€2,521 | -50.4% |
| Amounts receivable within one year | 40/41 | €26,790 | €47,205 | +€20,415 | +76.2% |
| Trade receivables | 40 | €0 | €7,276 | +€7,276 | |
| Other amounts receivable | 41 | €26,790 | €39,929 | +€13,139 | +49.0% |
| Cash at bank and in hand | 54/58 | €22,035 | €23,882 | +€1,847 | +8.4% |
| Deferred charges and accrued income | 490/1 | €101 | €0 | -€101 | -100% |
| Total equity and liabilities | 10/49 | €60,399 | €75,736 | +€15,337 | +25.4% |
| Equity | 10/15 | €31,873 | €45,031 | +€13,158 | +41.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,673 | €38,831 | +€13,158 | +51.3% |
| Amounts payable | 17/49 | €28,527 | €30,705 | +€2,179 | +7.6% |
| Amounts payable after more than one year | 17 | €3,218 | €0 | -€3,218 | -100% |
| Financial debts | 170/4 | €3,218 | €0 | -€3,218 | -100% |
| Amounts payable within one year | 42/48 | €25,308 | €30,705 | +€5,397 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €4,129 | €3,218 | -€911 | -22.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,259 | €7,042 | +€1,783 | +33.9% |
| Suppliers | 440/4 | €5,259 | €7,042 | +€1,783 | +33.9% |
| Taxes, remuneration and social security | 45 | €13,361 | €20,446 | +€7,084 | +53.0% |
| Taxes | 450/3 | €13,361 | €20,446 | +€7,084 | +53.0% |
| Other amounts payable | 47/48 | €2,560 | €0 | -€2,560 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,906 | €4,304 | +€398 | +10.2% |
| Other operating charges | 640/8 | €1,457 | €641 | -€815 | -56.0% |
| Gross operating margin | 9900 | €40,753 | €23,865 | -€16,888 | -41.4% |
| Operating profit (loss) | 9901 | €35,390 | €18,919 | -€16,471 | -46.5% |
| Financial income | 75/76B | €811 | €2,012 | +€1,201 | +148% |
| Recurring financial income | 75 | €811 | €2,012 | +€1,201 | +148% |
| Financial charges | 65/66B | €1,285 | €1,650 | +€365 | +28.4% |
| Recurring financial charges | 65 | €1,285 | €1,650 | +€365 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €34,917 | €19,281 | -€15,636 | -44.8% |
| Income taxes | 67/77 | €9,731 | €6,123 | -€3,609 | -37.1% |
| Profit (loss) for the period | 9904 | €25,185 | €13,158 | -€12,027 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,185 | €13,158 | -€12,027 | -47.8% |
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 25 October 2026 via checked.be.