EVARI CONSULT: 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.
EVARI CONSULT
Largest movements
- Current investments +€119,793
new in 2025: €119,793
- Cash -€90,729
down €90,729 (-73.1%), from €124,195 to €33,466
mainly Current investments (-€119,793) and Contributions, distributions and other (-€8,897)
- Receivables within one year +€7,326
up €7,326 (+74.8%), from €9,789 to €17,115
of which Trade receivables: +€7,153
- Tangible fixed assets -€7,125
down €7,125 (-6.1%), from €117,742 to €110,617
of which Land and buildings: -€4,320
- Reserves +€28,466
up €28,466 (+25.0%), from €113,881 to €142,347
of which Distributable reserves: +€28,466
- Tax, wage and social debts +€6,968
up €6,968 (+137.6%), from €5,063 to €12,030
- Other debts -€5,383
down €5,383 (-5.3%), from €100,693 to €95,310
- Gross operating margin +€37,401
up €37,401 (+128.6%), from €29,083 to €66,484
- Taxes +€10,794
up €10,794 (+301.5%), from €3,580 to €14,374
- Financial charges -€867
down €867 (-12.1%), from €7,177 to €6,311
- Depreciation -€711
down €711 (-7.5%), from €9,503 to €8,792
- Financial income +€668
up €668 (+121.0%), from €552 to €1,219
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 | €251,727 | €280,992 | +€29,265 | +11.6% |
| Fixed assets | 21/28 | €117,742 | €110,617 | -€7,125 | -6.1% |
| Tangible fixed assets | 22/27 | €117,742 | €110,617 | -€7,125 | -6.1% |
| Land and buildings | 22 | €105,120 | €100,800 | -€4,320 | -4.1% |
| Plant, machinery and equipment | 23 | €5,608 | €3,466 | -€2,142 | -38.2% |
| Furniture and vehicles | 24 | €7,014 | €6,351 | -€663 | -9.4% |
| Current assets | 29/58 | €133,984 | €170,375 | +€36,390 | +27.2% |
| Amounts receivable within one year | 40/41 | €9,789 | €17,115 | +€7,326 | +74.8% |
| Trade receivables | 40 | €6,474 | €13,627 | +€7,153 | +110.5% |
| Other amounts receivable | 41 | €3,315 | €3,488 | +€173 | +5.2% |
| Current investments | 50/53 | - | €119,793 | +€119,793 | |
| Cash at bank and in hand | 54/58 | €124,195 | €33,466 | -€90,729 | -73.1% |
| Total equity and liabilities | 10/49 | €251,727 | €280,992 | +€29,265 | +11.6% |
| Equity | 10/15 | €144,997 | €173,463 | +€28,466 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,881 | €142,347 | +€28,466 | +25.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €93,271 | €121,737 | +€28,466 | +30.5% |
| Profit (loss) carried forward | 14 | €23,066 | €23,066 | = | 0.0% |
| Investment grants | 15 | €1,850 | €1,850 | = | 0.0% |
| Amounts payable | 17/49 | €106,730 | €107,529 | +€799 | +0.7% |
| Amounts payable within one year | 42/48 | €106,730 | €107,529 | +€799 | +0.7% |
| Trade debts | 44 | €974 | €189 | -€786 | -80.6% |
| Suppliers | 440/4 | €974 | €189 | -€786 | -80.6% |
| Taxes, remuneration and social security | 45 | €5,063 | €12,030 | +€6,968 | +137.6% |
| Taxes | 450/3 | €5,063 | €12,030 | +€6,968 | +137.6% |
| Other amounts payable | 47/48 | €100,693 | €95,310 | -€5,383 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,503 | €8,792 | -€711 | -7.5% |
| Other operating charges | 640/8 | €669 | €863 | +€194 | +28.9% |
| Gross operating margin | 9900 | €29,083 | €66,484 | +€37,401 | +128.6% |
| Operating profit (loss) | 9901 | €18,911 | €56,829 | +€37,919 | +200.5% |
| Financial income | 75/76B | €552 | €1,219 | +€668 | +121.0% |
| Recurring financial income | 75 | €552 | €1,219 | +€668 | +121.0% |
| Financial charges | 65/66B | €7,177 | €6,311 | -€867 | -12.1% |
| Recurring financial charges | 65 | €7,177 | €6,311 | -€867 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €12,285 | €51,738 | +€39,453 | +321.2% |
| Income taxes | 67/77 | €3,580 | €14,374 | +€10,794 | +301.5% |
| Profit (loss) for the period | 9904 | €8,705 | €37,364 | +€28,659 | +329.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,705 | €37,364 | +€28,659 | +329.2% |
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.