Evanian 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.
Evanian Consultancy
Largest movements
- Cash -€35,212
down €35,212 (-47.6%), from €74,046 to €38,834
mainly Contributions, distributions and other (-€70,588) and Receivables within one year (-€1,225)
- Receivables within one year +€1,225
up €1,225 (+12.2%), from €10,080 to €11,305
- Reserves -€37,306
down €37,306 (-50.0%), from €74,568 to €37,262
- Tax, wage and social debts +€2,462
up €2,462 (+35.0%), from €7,037 to €9,499
- Gross operating margin +€11,620
up €11,620 (+35.2%), from €33,002 to €44,621
- Taxes +€2,925
up €2,925 (+41.6%), from €7,037 to €9,962
- Depreciation -€1,375
no longer reported in 2025 (was €1,375)
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 | €86,835 | €52,139 | -€34,696 | -40.0% |
| Current assets | 29/58 | €86,835 | €52,139 | -€34,696 | -40.0% |
| Amounts receivable within one year | 40/41 | €10,080 | €11,305 | +€1,225 | +12.2% |
| Trade receivables | 40 | €10,080 | €11,305 | +€1,225 | +12.2% |
| Cash at bank and in hand | 54/58 | €74,046 | €38,834 | -€35,212 | -47.6% |
| Deferred charges and accrued income | 490/1 | €2,709 | €2,000 | -€709 | -26.2% |
| Total equity and liabilities | 10/49 | €86,835 | €52,139 | -€34,696 | -40.0% |
| Equity | 10/15 | €77,568 | €40,262 | -€37,306 | -48.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,568 | €37,262 | -€37,306 | -50.0% |
| Distributable reserves | 133 | €74,568 | €37,262 | -€37,306 | -50.0% |
| Amounts payable | 17/49 | €9,268 | €11,877 | +€2,610 | +28.2% |
| Amounts payable within one year | 42/48 | €9,268 | €11,877 | +€2,610 | +28.2% |
| Trade debts | 44 | - | €15 | +€15 | |
| Suppliers | 440/4 | - | €15 | +€15 | |
| Taxes, remuneration and social security | 45 | €7,037 | €9,499 | +€2,462 | +35.0% |
| Taxes | 450/3 | €7,037 | €9,499 | +€2,462 | +35.0% |
| Other amounts payable | 47/48 | €2,231 | €2,364 | +€133 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | - | -€1,375 | |
| Other operating charges | 640/8 | €1,545 | €1,158 | -€388 | -25.1% |
| Gross operating margin | 9900 | €33,002 | €44,621 | +€11,620 | +35.2% |
| Operating profit (loss) | 9901 | €30,082 | €43,464 | +€13,382 | +44.5% |
| Financial charges | 65/66B | €176 | €220 | +€44 | +24.7% |
| Recurring financial charges | 65 | €176 | €220 | +€44 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €29,906 | €43,244 | +€13,338 | +44.6% |
| Income taxes | 67/77 | €7,037 | €9,962 | +€2,925 | +41.6% |
| Profit (loss) for the period | 9904 | €22,869 | €33,282 | +€10,414 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,869 | €33,282 | +€10,414 | +45.5% |
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 15 October 2026 via checked.be.