Evangi Consultancy: 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.
Evangi Consultancy
Largest movements
- Cash +€60,071
up €60,071 (+42.3%), from €141,923 to €201,994
mainly Net result for the year (+€67,179) and Other debts (+€51,785)
- Tangible fixed assets -€16,149
down €16,149 (-20.2%), from €79,837 to €63,688
of which Furniture and vehicles: -€21,467
- Receivables within one year +€6,755
up €6,755 (+20.6%), from €32,766 to €39,521
of which Other amounts receivable: +€5,250
- Other debts +€51,785
up €51,785 (+289%), from €17,911 to €69,696
- Debts after one year -€7,012
down €7,012 (-33.1%), from €21,173 to €14,161
- Tax, wage and social debts +€4,560
up €4,560 (+35.5%), from €12,851 to €17,411
of which Taxes: +€4,525
- Gross operating margin +€14,948
up €14,948 (+14.3%), from €104,280 to €119,228
- Taxes +€3,995
up €3,995 (+16.9%), from €23,655 to €27,650
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 | €264,614 | €312,999 | +€48,385 | +18.3% |
| Fixed assets | 21/28 | €79,862 | €63,713 | -€16,149 | -20.2% |
| Tangible fixed assets | 22/27 | €79,837 | €63,688 | -€16,149 | -20.2% |
| Land and buildings | 22 | - | €5,469 | +€5,469 | |
| Plant, machinery and equipment | 23 | €1,357 | €1,206 | -€151 | -11.1% |
| Furniture and vehicles | 24 | €78,480 | €57,013 | -€21,467 | -27.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €184,752 | €249,286 | +€64,534 | +34.9% |
| Amounts receivable within one year | 40/41 | €32,766 | €39,521 | +€6,755 | +20.6% |
| Trade receivables | 40 | €22,599 | €24,103 | +€1,504 | +6.7% |
| Other amounts receivable | 41 | €10,167 | €15,418 | +€5,250 | +51.6% |
| Cash at bank and in hand | 54/58 | €141,923 | €201,994 | +€60,071 | +42.3% |
| Deferred charges and accrued income | 490/1 | €10,063 | €7,771 | -€2,291 | -22.8% |
| Total equity and liabilities | 10/49 | €264,614 | €312,999 | +€48,385 | +18.3% |
| Equity | 10/15 | €204,566 | €202,048 | -€2,518 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €198,366 | €195,848 | -€2,518 | -1.3% |
| Distributable reserves | 133 | €198,366 | €195,848 | -€2,518 | -1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,048 | €110,951 | +€50,903 | +84.8% |
| Amounts payable after more than one year | 17 | €21,173 | €14,161 | -€7,012 | -33.1% |
| Financial debts | 170/4 | €21,173 | €14,161 | -€7,012 | -33.1% |
| Amounts payable within one year | 42/48 | €38,876 | €96,791 | +€57,915 | +149% |
| Current portion of amounts payable after more than one year | 42 | €6,766 | €7,012 | +€246 | +3.6% |
| Trade debts | 44 | €1,347 | €2,671 | +€1,323 | +98.2% |
| Suppliers | 440/4 | €1,347 | €2,671 | +€1,323 | +98.2% |
| Taxes, remuneration and social security | 45 | €12,851 | €17,411 | +€4,560 | +35.5% |
| Taxes | 450/3 | €9,600 | €14,125 | +€4,525 | +47.1% |
| Remuneration and social security | 454/9 | €3,252 | €3,287 | +€35 | +1.1% |
| Other amounts payable | 47/48 | €17,911 | €69,696 | +€51,785 | +289% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,688 | €22,715 | +€1,027 | +4.7% |
| Other operating charges | 640/8 | €1,253 | €1,497 | +€244 | +19.5% |
| Gross operating margin | 9900 | €104,280 | €119,228 | +€14,948 | +14.3% |
| Operating profit (loss) | 9901 | €81,339 | €95,016 | +€13,677 | +16.8% |
| Financial income | 75/76B | €356 | €852 | +€496 | +139% |
| Recurring financial income | 75 | €356 | €852 | +€496 | +139% |
| Financial charges | 65/66B | €1,269 | €1,040 | -€229 | -18.0% |
| Recurring financial charges | 65 | €1,269 | €1,040 | -€229 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €80,426 | €94,828 | +€14,402 | +17.9% |
| Income taxes | 67/77 | €23,655 | €27,650 | +€3,995 | +16.9% |
| Profit (loss) for the period | 9904 | €56,772 | €67,179 | +€10,407 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,772 | €67,179 | +€10,407 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.