EVDH 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.
EVDH Consulting
Largest movements
- Cash +€104,049
up €104,049 (+28.2%), from €368,492 to €472,541
mainly Net result for the year (+€92,685) and Other debts (+€50,189)
- Receivables within one year -€22,248
down €22,248 (-99.9%), from €22,263 to €16
of which Trade receivables: -€22,263
- Tangible fixed assets -€11,251
down €11,251 (-22.2%), from €50,685 to €39,435
- Other debts +€50,189
up €50,189 (+65.8%), from €76,225 to €126,414
- Reserves +€24,785
up €24,785 (+6.4%), from €387,892 to €412,677
- Financial charges +€8,393
up €8,393, from -€7,698 to €695
- Depreciation +€5,907
up €5,907 (+93.6%), from €6,308 to €12,215
- Taxes -€3,729
down €3,729 (-9.4%), from €39,822 to €36,092
- Gross operating margin -€1,555
down €1,555 (-1.1%), from €138,075 to €136,521
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 | €495,200 | €567,266 | +€72,066 | +14.6% |
| Fixed assets | 21/28 | €52,524 | €41,274 | -€11,251 | -21.4% |
| Tangible fixed assets | 22/27 | €50,685 | €39,435 | -€11,251 | -22.2% |
| Furniture and vehicles | 24 | €50,685 | €39,435 | -€11,251 | -22.2% |
| Financial fixed assets | 28 | €1,839 | €1,839 | = | 0.0% |
| Current assets | 29/58 | €442,676 | €525,992 | +€83,317 | +18.8% |
| Amounts receivable within one year | 40/41 | €22,263 | €16 | -€22,248 | -99.9% |
| Trade receivables | 40 | €22,263 | €0 | -€22,263 | -100.0% |
| Other amounts receivable | 41 | €0 | €16 | +€16 | |
| Current investments | 50/53 | €50,488 | €51,955 | +€1,467 | +2.9% |
| Cash at bank and in hand | 54/58 | €368,492 | €472,541 | +€104,049 | +28.2% |
| Deferred charges and accrued income | 490/1 | €1,432 | €1,481 | +€48 | +3.4% |
| Total equity and liabilities | 10/49 | €495,200 | €567,266 | +€72,066 | +14.6% |
| Equity | 10/15 | €394,092 | €418,877 | +€24,785 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €387,892 | €412,677 | +€24,785 | +6.4% |
| Distributable reserves | 133 | €387,892 | €412,677 | +€24,785 | +6.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,108 | €148,389 | +€47,281 | +46.8% |
| Amounts payable within one year | 42/48 | €101,108 | €146,396 | +€45,288 | +44.8% |
| Financial debts | 43 | €349 | €0 | -€349 | -100.0% |
| Credit institutions | 430/8 | €349 | €0 | -€349 | -100.0% |
| Trade debts | 44 | €700 | €1,246 | +€546 | +78.1% |
| Suppliers | 440/4 | €700 | €1,246 | +€546 | +78.1% |
| Taxes, remuneration and social security | 45 | €23,834 | €18,736 | -€5,098 | -21.4% |
| Taxes | 450/3 | €23,834 | €18,736 | -€5,098 | -21.4% |
| Other amounts payable | 47/48 | €76,225 | €126,414 | +€50,189 | +65.8% |
| Accrued charges and deferred income | 492/3 | - | €1,993 | +€1,993 | |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,308 | €12,215 | +€5,907 | +93.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €138,075 | €136,521 | -€1,555 | -1.1% |
| Operating profit (loss) | 9901 | €131,380 | €123,906 | -€7,474 | -5.7% |
| Financial income | 75/76B | €4,856 | €5,566 | +€710 | +14.6% |
| Recurring financial income | 75 | €4,856 | €5,566 | +€710 | +14.6% |
| Financial charges | 65/66B | -€7,698 | €695 | +€8,393 | |
| Recurring financial charges | 65 | -€7,698 | €695 | +€8,393 | |
| Profit (loss) for the period before taxes | 9903 | €143,934 | €128,777 | -€15,157 | -10.5% |
| Income taxes | 67/77 | €39,822 | €36,092 | -€3,729 | -9.4% |
| Profit (loss) for the period | 9904 | €104,112 | €92,685 | -€11,427 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,112 | €92,685 | -€11,427 | -11.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.