EVC 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.
EVC Consult
Largest movements
- Cash -€4,862
down €4,862 (-62.4%), from €7,796 to €2,933
mainly Net result for the year (-€18,328) and Accrued charges and deferred income (-€2,343)
- Deferred charges and accrued income +€2,291
up €2,291 (+177.5%), from €1,291 to €3,582
- Tangible fixed assets -€1,141
down €1,141 (-52.7%), from €2,163 to €1,022
- Receivables within one year -€887
down €887 (-21.1%), from €4,200 to €3,313
of which Trade receivables: -€832
- Intangible fixed assets -€330
down €330 (-22.5%), from €1,466 to €1,136
- Other debts +€19,688
up €19,688 (+97.7%), from €20,148 to €39,836
- Profit (loss) carried forward -€18,328
down €18,328 (-40.8%), from -€44,879 to -€63,207
- Accrued charges and deferred income -€2,343
down €2,343 (-100.0%), from €2,343 to €0
- Tax, wage and social debts -€1,914
down €1,914 (-81.9%), from €2,338 to €424
- Trade debts -€1,807
down €1,807 (-51.9%), from €3,481 to €1,674
- Gross operating margin -€18,974
down €18,974, from €5,365 to -€13,609
- Financial charges -€2,843
down €2,843 (-65.6%), from €4,336 to €1,493
- Depreciation -€316
down €316 (-17.7%), from €1,787 to €1,471
- Other operating charges +€236
up €236 (+18.0%), from €1,308 to €1,544
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 | €16,916 | €11,986 | -€4,929 | -29.1% |
| Fixed assets | 21/28 | €3,629 | €2,158 | -€1,471 | -40.5% |
| Intangible fixed assets | 21 | €1,466 | €1,136 | -€330 | -22.5% |
| Tangible fixed assets | 22/27 | €2,163 | €1,022 | -€1,141 | -52.7% |
| Furniture and vehicles | 24 | €2,163 | €1,022 | -€1,141 | -52.7% |
| Current assets | 29/58 | €13,287 | €9,828 | -€3,459 | -26.0% |
| Amounts receivable within one year | 40/41 | €4,200 | €3,313 | -€887 | -21.1% |
| Trade receivables | 40 | €2,845 | €2,013 | -€832 | -29.3% |
| Other amounts receivable | 41 | €1,356 | €1,301 | -€55 | -4.1% |
| Cash at bank and in hand | 54/58 | €7,796 | €2,933 | -€4,862 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,291 | €3,582 | +€2,291 | +177.5% |
| Total equity and liabilities | 10/49 | €16,916 | €11,986 | -€4,929 | -29.1% |
| Equity | 10/15 | -€11,620 | -€29,948 | -€18,328 | -157.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,259 | €30,259 | = | 0.0% |
| Distributable reserves | 133 | €30,259 | €30,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,879 | -€63,207 | -€18,328 | -40.8% |
| Amounts payable | 17/49 | €28,535 | €41,934 | +€13,399 | +47.0% |
| Amounts payable within one year | 42/48 | €26,192 | €41,934 | +€15,742 | +60.1% |
| Financial debts | 43 | €225 | €0 | -€225 | -100.0% |
| Credit institutions | 430/8 | €225 | €0 | -€225 | -100.0% |
| Trade debts | 44 | €3,481 | €1,674 | -€1,807 | -51.9% |
| Suppliers | 440/4 | €3,481 | €1,674 | -€1,807 | -51.9% |
| Taxes, remuneration and social security | 45 | €2,338 | €424 | -€1,914 | -81.9% |
| Taxes | 450/3 | €2,338 | €424 | -€1,914 | -81.9% |
| Other amounts payable | 47/48 | €20,148 | €39,836 | +€19,688 | +97.7% |
| Accrued charges and deferred income | 492/3 | €2,343 | €0 | -€2,343 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,787 | €1,471 | -€316 | -17.7% |
| Other operating charges | 640/8 | €1,308 | €1,544 | +€236 | +18.0% |
| Gross operating margin | 9900 | €5,365 | -€13,609 | -€18,974 | |
| Operating profit (loss) | 9901 | €2,270 | -€16,624 | -€18,894 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €4,336 | €1,493 | -€2,843 | -65.6% |
| Recurring financial charges | 65 | €4,336 | €1,493 | -€2,843 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,066 | -€18,117 | -€16,051 | -777.0% |
| Income taxes | 67/77 | €307 | €211 | -€96 | -31.2% |
| Profit (loss) for the period | 9904 | -€2,373 | -€18,328 | -€15,955 | -672.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,373 | -€18,328 | -€15,955 | -672.3% |
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 5 October 2026 via checked.be.