EVDM 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.
EVDM CONSULTING
Largest movements
- Receivables within one year +€63,501
up €63,501 (+601.8%), from €10,551 to €74,053
of which Other amounts receivable: +€51,031
- Tangible fixed assets -€9,670
down €9,670 (-24.6%), from €39,370 to €29,700
of which Leasing and similar rights: -€8,653
- Cash -€2,735
down €2,735 (-60.9%), from €4,493 to €1,758
mainly Receivables within one year (-€63,501) and Debts after one year (-€7,928)
- Other debts +€48,769
up €48,769 (+2365.8%), from €2,061 to €50,831
- Debts after one year -€7,928
down €7,928 (-27.0%), from €29,395 to €21,466
- Reserves +€6,211
up €6,211 (+60.7%), from €10,228 to €16,439
- Tax, wage and social debts +€3,067
up €3,067 (+60.9%), from €5,037 to €8,104
- Depreciation +€2,725
up €2,725 (+39.2%), from €6,945 to €9,670
- Gross operating margin -€1,674
down €1,674 (-7.4%), from €22,768 to €21,094
- Taxes -€561
down €561 (-18.9%), from €2,972 to €2,411
- Other operating charges +€331
up €331 (+28.1%), from €1,176 to €1,507
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 | €55,171 | €106,453 | +€51,282 | +93.0% |
| Fixed assets | 21/28 | €39,592 | €29,922 | -€9,670 | -24.4% |
| Tangible fixed assets | 22/27 | €39,370 | €29,700 | -€9,670 | -24.6% |
| Furniture and vehicles | 24 | €1,756 | €739 | -€1,017 | -57.9% |
| Leasing and similar rights | 25 | €37,615 | €28,962 | -€8,653 | -23.0% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €15,579 | €76,531 | +€60,952 | +391.2% |
| Amounts receivable within one year | 40/41 | €10,551 | €74,053 | +€63,501 | +601.8% |
| Trade receivables | 40 | €10,540 | €23,010 | +€12,470 | +118.3% |
| Other amounts receivable | 41 | €11 | €51,043 | +€51,031 | +444524.4% |
| Cash at bank and in hand | 54/58 | €4,493 | €1,758 | -€2,735 | -60.9% |
| Deferred charges and accrued income | 490/1 | €535 | €721 | +€186 | +34.8% |
| Total equity and liabilities | 10/49 | €55,171 | €106,453 | +€51,282 | +93.0% |
| Equity | 10/15 | €10,428 | €16,639 | +€6,211 | +59.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €10,228 | €16,439 | +€6,211 | +60.7% |
| Distributable reserves | 133 | €10,228 | €16,439 | +€6,211 | +60.7% |
| Amounts payable | 17/49 | €44,743 | €89,815 | +€45,072 | +100.7% |
| Amounts payable after more than one year | 17 | €29,395 | €21,466 | -€7,928 | -27.0% |
| Financial debts | 170/4 | €29,395 | €21,466 | -€7,928 | -27.0% |
| Amounts payable within one year | 42/48 | €15,349 | €68,349 | +€53,000 | +345.3% |
| Current portion of amounts payable after more than one year | 42 | €7,003 | €7,279 | +€276 | +3.9% |
| Trade debts | 44 | €1,246 | €2,134 | +€888 | +71.2% |
| Suppliers | 440/4 | €1,246 | €2,134 | +€888 | +71.2% |
| Taxes, remuneration and social security | 45 | €5,037 | €8,104 | +€3,067 | +60.9% |
| Taxes | 450/3 | €5,037 | €8,104 | +€3,067 | +60.9% |
| Other amounts payable | 47/48 | €2,061 | €50,831 | +€48,769 | +2365.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,945 | €9,670 | +€2,725 | +39.2% |
| Other operating charges | 640/8 | €1,176 | €1,507 | +€331 | +28.1% |
| Gross operating margin | 9900 | €22,768 | €21,094 | -€1,674 | -7.4% |
| Operating profit (loss) | 9901 | €14,647 | €9,917 | -€4,730 | -32.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,447 | €1,300 | -€147 | -10.2% |
| Recurring financial charges | 65 | €1,447 | €1,300 | -€147 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €13,200 | €8,622 | -€4,578 | -34.7% |
| Income taxes | 67/77 | €2,972 | €2,411 | -€561 | -18.9% |
| Profit (loss) for the period | 9904 | €10,228 | €6,211 | -€4,017 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,228 | €6,211 | -€4,017 | -39.3% |
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 3 October 2026 via checked.be.