EVC Consulting: 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 Consulting
Largest movements
- Current investments -€30,071
down €30,071 (-100.0%), from €30,079 to €8
- Receivables within one year +€14,111
up €14,111 (+206.6%), from €6,830 to €20,941
of which Trade receivables: +€8,814
- Tangible fixed assets +€8,848
up €8,848 (+22.6%), from €39,118 to €47,966
of which Land and buildings: +€20,344
- Cash -€1,423
down €1,423 (-43.4%), from €3,280 to €1,856
mainly Investment in fixed assets (net) (-€21,315) and Receivables within one year (-€14,111)
- Debts after one year -€11,465
down €11,465 (-40.2%), from €28,511 to €17,047
- Accrued charges and deferred income +€8,814
up €8,814 (+891.3%), from €989 to €9,803
- Profit (loss) carried forward -€6,254
down €6,254 (-14.8%), from €42,152 to €35,898
- Gross operating margin +€11,563
up €11,563 (+407.2%), from €2,840 to €14,403
- Financial charges +€4,770
up €4,770 (+143.3%), from €3,328 to €8,098
- Depreciation +€970
up €970 (+8.4%), from €11,496 to €12,466
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 | €85,168 | €76,839 | -€8,329 | -9.8% |
| Fixed assets | 21/28 | €39,118 | €47,966 | +€8,848 | +22.6% |
| Tangible fixed assets | 22/27 | €39,118 | €47,966 | +€8,848 | +22.6% |
| Land and buildings | 22 | - | €20,344 | +€20,344 | |
| Plant, machinery and equipment | 23 | €1,687 | €1,227 | -€461 | -27.3% |
| Furniture and vehicles | 24 | €37,431 | €26,395 | -€11,036 | -29.5% |
| Current assets | 29/58 | €46,050 | €28,873 | -€17,177 | -37.3% |
| Amounts receivable within one year | 40/41 | €6,830 | €20,941 | +€14,111 | +206.6% |
| Trade receivables | 40 | - | €8,814 | +€8,814 | |
| Other amounts receivable | 41 | €6,830 | €12,128 | +€5,297 | +77.6% |
| Current investments | 50/53 | €30,079 | €8 | -€30,071 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,280 | €1,856 | -€1,423 | -43.4% |
| Deferred charges and accrued income | 490/1 | €5,861 | €6,067 | +€206 | +3.5% |
| Total equity and liabilities | 10/49 | €85,168 | €76,839 | -€8,329 | -9.8% |
| Equity | 10/15 | €44,652 | €38,398 | -€6,254 | -14.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,152 | €35,898 | -€6,254 | -14.8% |
| Amounts payable | 17/49 | €40,516 | €38,441 | -€2,075 | -5.1% |
| Amounts payable after more than one year | 17 | €28,511 | €17,047 | -€11,465 | -40.2% |
| Financial debts | 170/4 | €28,511 | €17,047 | -€11,465 | -40.2% |
| Amounts payable within one year | 42/48 | €11,015 | €11,591 | +€576 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €11,015 | €11,465 | +€449 | +4.1% |
| Trade debts | 44 | - | €126 | +€126 | |
| Suppliers | 440/4 | - | €126 | +€126 | |
| Accrued charges and deferred income | 492/3 | €989 | €9,803 | +€8,814 | +891.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,496 | €12,466 | +€970 | +8.4% |
| Other operating charges | 640/8 | €152 | €120 | -€32 | -20.9% |
| Gross operating margin | 9900 | €2,840 | €14,403 | +€11,563 | +407.2% |
| Operating profit (loss) | 9901 | -€8,808 | €1,817 | +€10,625 | |
| Financial income | 75/76B | €112 | €179 | +€67 | +59.2% |
| Recurring financial income | 75 | €112 | €179 | +€67 | +59.2% |
| Financial charges | 65/66B | €3,328 | €8,098 | +€4,770 | +143.3% |
| Recurring financial charges | 65 | €3,328 | €8,098 | +€4,770 | +143.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,024 | -€6,102 | +€5,922 | +49.3% |
| Income taxes | 67/77 | €130 | €152 | +€23 | +17.6% |
| Profit (loss) for the period | 9904 | -€12,153 | -€6,254 | +€5,899 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,153 | -€6,254 | +€5,899 | +48.5% |
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 6 October 2026 via checked.be.