EVE CONSULTING: what changed
Two financial 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.
EVE CONSULTING
Largest movements
- Receivables within one year +€36,167
up €36,167 (+43.2%), from €83,713 to €119,880
of which Other amounts receivable: +€30,328
- Cash +€5,973
up €5,973 (+284%), from €2,106 to €8,079
mainly Net result for the year (+€28,020) and Depreciation (+€5,823)
- Tangible fixed assets -€5,823
down €5,823 (-48.1%), from €12,095 to €6,272
- Reserves +€28,020
up €28,020 (+47.3%), from €59,265 to €87,285
- Tax, wage and social debts +€3,601
up €3,601 (+13.9%), from €25,898 to €29,499
of which Taxes: +€5,526
- Trade debts +€2,927
up €2,927 (+135%), from €2,171 to €5,098
- Advances received +€2,324
new in 2025: €2,324
- Gross operating margin +€7,591
up €7,591 (+21.3%), from €35,679 to €43,270
- Taxes +€2,562
up €2,562 (+24.9%), from €10,306 to €12,868
- Financial income +€1,317
up €1,317 (+46.8%), from €2,814 to €4,131
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.
Derived cash bridge
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 | €115,363 | €152,235 | +€36,872 | +32.0% |
| Fixed assets | 21/28 | €28,716 | €22,893 | -€5,823 | -20.3% |
| Tangible fixed assets | 22/27 | €12,095 | €6,272 | -€5,823 | -48.1% |
| Furniture and vehicles | 24 | €12,095 | €6,272 | -€5,823 | -48.1% |
| Financial fixed assets | 28 | €16,621 | €16,621 | = | 0.0% |
| Current assets | 29/58 | €86,647 | €129,342 | +€42,695 | +49.3% |
| Amounts receivable within one year | 40/41 | €83,713 | €119,880 | +€36,167 | +43.2% |
| Trade receivables | 40 | €22,549 | €28,388 | +€5,839 | +25.9% |
| Other amounts receivable | 41 | €61,164 | €91,492 | +€30,328 | +49.6% |
| Cash at bank and in hand | 54/58 | €2,106 | €8,079 | +€5,973 | +284% |
| Deferred charges and accrued income | 490/1 | €828 | €1,383 | +€555 | +67.0% |
| Total equity and liabilities | 10/49 | €115,363 | €152,235 | +€36,872 | +32.0% |
| Equity | 10/15 | €87,293 | €115,313 | +€28,020 | +32.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,265 | €87,285 | +€28,020 | +47.3% |
| Distributable reserves | 133 | €59,265 | €87,285 | +€28,020 | +47.3% |
| Profit (loss) carried forward | 14 | €15,628 | €15,628 | = | 0.0% |
| Amounts payable | 17/49 | €28,069 | €36,922 | +€8,853 | +31.5% |
| Amounts payable within one year | 42/48 | €28,069 | €36,922 | +€8,853 | +31.5% |
| Trade debts | 44 | €2,171 | €5,098 | +€2,927 | +135% |
| Suppliers | 440/4 | €2,171 | €5,098 | +€2,927 | +135% |
| Advances received on contracts in progress | 46 | - | €2,324 | +€2,324 | |
| Taxes, remuneration and social security | 45 | €25,898 | €29,499 | +€3,601 | +13.9% |
| Taxes | 450/3 | €23,973 | €29,499 | +€5,526 | +23.1% |
| Remuneration and social security | 454/9 | €1,925 | - | -€1,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,827 | €5,823 | -€4 | -0.1% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €35,679 | €43,270 | +€7,591 | +21.3% |
| Operating profit (loss) | 9901 | €29,341 | €36,919 | +€7,578 | +25.8% |
| Financial income | 75/76B | €2,814 | €4,131 | +€1,317 | +46.8% |
| Recurring financial income | 75 | €2,814 | €4,131 | +€1,317 | +46.8% |
| Financial charges | 65/66B | €126 | €162 | +€36 | +29.0% |
| Recurring financial charges | 65 | €126 | €162 | +€36 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €32,030 | €40,888 | +€8,858 | +27.7% |
| Income taxes | 67/77 | €10,306 | €12,868 | +€2,562 | +24.9% |
| Profit (loss) for the period | 9904 | €21,724 | €28,020 | +€6,296 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,724 | €28,020 | +€6,296 | +29.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.