Evanco: 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.
Evanco
Largest movements
- Cash +€6,845
up €6,845 (+197.9%), from €3,458 to €10,304
mainly Net result for the year (+€4,765) and Other debts (+€2,339)
- Receivables within one year +€3,410
up €3,410 (+6.9%), from €49,436 to €52,845
of which Trade receivables: +€3,611
- Tangible fixed assets -€1,155
down €1,155 (-23.1%), from €5,006 to €3,852
- Profit (loss) carried forward +€4,765
up €4,765 (+50.3%), from -€9,477 to -€4,711
- Other debts +€2,339
up €2,339 (+83.9%), from €2,788 to €5,128
- Tax, wage and social debts +€1,430
up €1,430 (+49.7%), from €2,879 to €4,309
- Gross operating margin +€14,119
up €14,119, from -€6,520 to €7,599
- Financial charges -€419
down €419 (-30.5%), from €1,377 to €957
- Other operating charges +€340
up €340 (+136.3%), from €250 to €590
- Depreciation -€79
down €79 (-6.4%), from €1,234 to €1,155
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,051 | €67,151 | +€9,100 | +15.7% |
| Fixed assets | 21/28 | €5,006 | €3,852 | -€1,155 | -23.1% |
| Tangible fixed assets | 22/27 | €5,006 | €3,852 | -€1,155 | -23.1% |
| Plant, machinery and equipment | 23 | €5,006 | €3,852 | -€1,155 | -23.1% |
| Current assets | 29/58 | €53,044 | €63,299 | +€10,255 | +19.3% |
| Amounts receivable within one year | 40/41 | €49,436 | €52,845 | +€3,410 | +6.9% |
| Trade receivables | 40 | €18,169 | €21,780 | +€3,611 | +19.9% |
| Other amounts receivable | 41 | €31,267 | €31,065 | -€201 | -0.6% |
| Cash at bank and in hand | 54/58 | €3,458 | €10,304 | +€6,845 | +197.9% |
| Deferred charges and accrued income | 490/1 | €150 | €150 | = | 0.0% |
| Total equity and liabilities | 10/49 | €58,051 | €67,151 | +€9,100 | +15.7% |
| Equity | 10/15 | €52,383 | €57,149 | +€4,765 | +9.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €61,760 | €61,760 | = | 0.0% |
| Distributable reserves | 133 | €61,760 | €61,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,477 | -€4,711 | +€4,765 | +50.3% |
| Amounts payable | 17/49 | €5,667 | €10,002 | +€4,335 | +76.5% |
| Amounts payable within one year | 42/48 | €5,667 | €10,002 | +€4,335 | +76.5% |
| Trade debts | 44 | - | €565 | +€565 | |
| Suppliers | 440/4 | - | €565 | +€565 | |
| Taxes, remuneration and social security | 45 | €2,879 | €4,309 | +€1,430 | +49.7% |
| Taxes | 450/3 | €2,879 | €4,309 | +€1,430 | +49.7% |
| Other amounts payable | 47/48 | €2,788 | €5,128 | +€2,339 | +83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,155 | -€79 | -6.4% |
| Other operating charges | 640/8 | €250 | €590 | +€340 | +136.3% |
| Gross operating margin | 9900 | -€6,520 | €7,599 | +€14,119 | |
| Operating profit (loss) | 9901 | -€8,003 | €5,855 | +€13,858 | |
| Financial charges | 65/66B | €1,377 | €957 | -€419 | -30.5% |
| Recurring financial charges | 65 | €1,377 | €957 | -€419 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,380 | €4,897 | +€14,277 | |
| Income taxes | 67/77 | €133 | €132 | -€1 | -1.0% |
| Profit (loss) for the period | 9904 | -€9,513 | €4,765 | +€14,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,513 | €4,765 | +€14,279 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.