EVEC 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.
EVEC CONSULTING
Largest movements
- Cash +€48,322
up €48,322 (+48.5%), from €99,715 to €148,037
mainly Net result for the year (+€72,967) and Receivables within one year (+€46,903)
- Receivables within one year -€46,903
down €46,903 (-49.1%), from €95,460 to €48,557
of which Other amounts receivable: -€31,528
- Tangible fixed assets +€9,311
up €9,311 (+33.9%), from €27,485 to €36,796
of which Land and buildings: +€9,541
- Deferred charges and accrued income -€4,980
down €4,980 (-49.3%), from €10,111 to €5,131
- Tax, wage and social debts -€35,005
down €35,005 (-55.9%), from €62,605 to €27,600
- Current portion of long-term debt +€24,981
new in 2025: €24,981
- Other debts +€21,626
new in 2025: €21,626
- Trade debts -€6,192
down €6,192 (-30.9%), from €20,007 to €13,815
- Gross operating margin +€23,765
up €23,765 (+29.1%), from €81,653 to €105,418
- Taxes +€4,289
up €4,289 (+25.7%), from €16,691 to €20,981
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 | €235,671 | €240,624 | +€4,954 | +2.1% |
| Fixed assets | 21/28 | €30,385 | €38,900 | +€8,515 | +28.0% |
| Intangible fixed assets | 21 | €2,900 | €2,104 | -€796 | -27.4% |
| Tangible fixed assets | 22/27 | €27,485 | €36,796 | +€9,311 | +33.9% |
| Land and buildings | 22 | €24,182 | €33,723 | +€9,541 | +39.5% |
| Plant, machinery and equipment | 23 | €2,455 | €3,072 | +€617 | +25.1% |
| Furniture and vehicles | 24 | €847 | - | -€847 | |
| Current assets | 29/58 | €205,286 | €201,725 | -€3,562 | -1.7% |
| Amounts receivable within one year | 40/41 | €95,460 | €48,557 | -€46,903 | -49.1% |
| Trade receivables | 40 | €52,186 | €36,811 | -€15,375 | -29.5% |
| Other amounts receivable | 41 | €43,274 | €11,746 | -€31,528 | -72.9% |
| Cash at bank and in hand | 54/58 | €99,715 | €148,037 | +€48,322 | +48.5% |
| Deferred charges and accrued income | 490/1 | €10,111 | €5,131 | -€4,980 | -49.3% |
| Total equity and liabilities | 10/49 | €235,671 | €240,624 | +€4,954 | +2.1% |
| Equity | 10/15 | €151,721 | €152,603 | +€882 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133,129 | €134,011 | +€882 | +0.7% |
| Distributable reserves | 133 | €133,129 | €134,011 | +€882 | +0.7% |
| Amounts payable | 17/49 | €83,950 | €88,022 | +€4,071 | +4.8% |
| Amounts payable within one year | 42/48 | €82,612 | €88,022 | +€5,409 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | - | €24,981 | +€24,981 | |
| Trade debts | 44 | €20,007 | €13,815 | -€6,192 | -30.9% |
| Suppliers | 440/4 | €20,007 | €13,815 | -€6,192 | -30.9% |
| Taxes, remuneration and social security | 45 | €62,605 | €27,600 | -€35,005 | -55.9% |
| Taxes | 450/3 | €62,605 | €27,600 | -€35,005 | -55.9% |
| Other amounts payable | 47/48 | - | €21,626 | +€21,626 | |
| Accrued charges and deferred income | 492/3 | €1,338 | - | -€1,338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,534 | €7,992 | +€458 | +6.1% |
| Other operating charges | 640/8 | €2,041 | €1,286 | -€755 | -37.0% |
| Gross operating margin | 9900 | €81,653 | €105,418 | +€23,765 | +29.1% |
| Operating profit (loss) | 9901 | €72,078 | €96,140 | +€24,061 | +33.4% |
| Financial income | 75/76B | €138 | €556 | +€419 | +304.1% |
| Recurring financial income | 75 | €138 | €556 | +€419 | +304.1% |
| Financial charges | 65/66B | €2,130 | €2,748 | +€618 | +29.0% |
| Recurring financial charges | 65 | €2,130 | €2,748 | +€618 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €70,086 | €93,948 | +€23,862 | +34.0% |
| Income taxes | 67/77 | €16,691 | €20,981 | +€4,289 | +25.7% |
| Profit (loss) for the period | 9904 | €53,395 | €72,967 | +€19,573 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,395 | €72,967 | +€19,573 | +36.7% |
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.