EVDA 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.
EVDA CONSULTING
Largest movements
- Current investments +€85,657
up €85,657 (+85.7%), from €100,000 to €185,657
- Cash +€21,546
up €21,546 (+23.9%), from €90,004 to €111,550
mainly Other debts (+€308,172) and Net result for the year (+€123,951)
- Receivables within one year -€16,431
down €16,431 (-39.2%), from €41,940 to €25,509
- Tangible fixed assets -€14,380
down €14,380 (-27.1%), from €53,086 to €38,705
of which Furniture and vehicles: -€13,457
- Other debts +€308,172
up €308,172 (+1208043.5%), from €26 to €308,197
- Reserves -€238,604
down €238,604 (-88.8%), from €268,743 to €30,139
- Tax, wage and social debts +€7,142
up €7,142 (+54.0%), from €13,226 to €20,367
- Gross operating margin +€24,050
up €24,050 (+15.5%), from €155,324 to €179,375
- Taxes +€11,700
up €11,700 (+37.5%), from €31,224 to €42,924
- Financial income +€3,294
up €3,294 (+154642.7%), from €2 to €3,296
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 | €287,361 | €366,974 | +€79,613 | +27.7% |
| Fixed assets | 21/28 | €53,091 | €38,710 | -€14,380 | -27.1% |
| Tangible fixed assets | 22/27 | €53,086 | €38,705 | -€14,380 | -27.1% |
| Plant, machinery and equipment | 23 | €4,319 | €3,396 | -€923 | -21.4% |
| Furniture and vehicles | 24 | €48,766 | €35,309 | -€13,457 | -27.6% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €234,270 | €328,264 | +€93,994 | +40.1% |
| Amounts receivable within one year | 40/41 | €41,940 | €25,509 | -€16,431 | -39.2% |
| Trade receivables | 40 | €41,940 | €25,509 | -€16,431 | -39.2% |
| Current investments | 50/53 | €100,000 | €185,657 | +€85,657 | +85.7% |
| Cash at bank and in hand | 54/58 | €90,004 | €111,550 | +€21,546 | +23.9% |
| Deferred charges and accrued income | 490/1 | €2,326 | €5,548 | +€3,222 | +138.5% |
| Total equity and liabilities | 10/49 | €287,361 | €366,974 | +€79,613 | +27.7% |
| Equity | 10/15 | €272,743 | €34,139 | -€238,604 | -87.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €268,743 | €30,139 | -€238,604 | -88.8% |
| Distributable reserves | 133 | €268,743 | €30,139 | -€238,604 | -88.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,618 | €332,835 | +€318,218 | +2176.9% |
| Amounts payable within one year | 42/48 | €14,618 | €332,835 | +€318,218 | +2176.9% |
| Trade debts | 44 | €1,366 | €4,271 | +€2,904 | +212.5% |
| Suppliers | 440/4 | €1,366 | €4,271 | +€2,904 | +212.5% |
| Taxes, remuneration and social security | 45 | €13,226 | €20,367 | +€7,142 | +54.0% |
| Taxes | 450/3 | €13,226 | €20,367 | +€7,142 | +54.0% |
| Other amounts payable | 47/48 | €26 | €308,197 | +€308,172 | +1208043.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,735 | €14,380 | +€646 | +4.7% |
| Other operating charges | 640/8 | €369 | €800 | +€431 | +116.8% |
| Gross operating margin | 9900 | €155,324 | €179,375 | +€24,050 | +15.5% |
| Operating profit (loss) | 9901 | €141,221 | €164,195 | +€22,974 | +16.3% |
| Financial income | 75/76B | €2 | €3,296 | +€3,294 | +154642.7% |
| Recurring financial income | 75 | €2 | €3,296 | +€3,294 | +154642.7% |
| Financial charges | 65/66B | €135 | €615 | +€480 | +355.7% |
| Recurring financial charges | 65 | €135 | €615 | +€480 | +355.7% |
| Profit (loss) for the period before taxes | 9903 | €141,088 | €166,875 | +€25,787 | +18.3% |
| Income taxes | 67/77 | €31,224 | €42,924 | +€11,700 | +37.5% |
| Profit (loss) for the period | 9904 | €109,864 | €123,951 | +€14,087 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,864 | €123,951 | +€14,087 | +12.8% |
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 7 October 2026 via checked.be.