EVEMA 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.
EVEMA CONSULTING
Largest movements
- Tangible fixed assets -€219,662
down €219,662 (-10.5%), from €2.1m to €1.9m
of which Land and buildings: -€118,584
- Cash +€54,004
up €54,004 (+2,155%), from €2,506 to €56,510
mainly Depreciation (+€207,072) and Other debts (+€48,673)
- Debts after one year -€218,902
down €218,902 (-18.9%), from €1.2m to €937,709
of which Other amounts payable: -€164,023
- Other debts +€48,673
up €48,673 (+377%), from €12,895 to €61,568
- Profit (loss) carried forward +€33,289
up €33,289 (+12.6%), from -€264,315 to -€231,026
- Short-term financial debts -€27,500
down €27,500 (-100%), from €27,500 to €0
- Gross operating margin +€120,034
up €120,034 (+44.1%), from €271,977 to €392,011
- Staff costs +€14,678
up €14,678 (+259%), from €5,673 to €20,351
- Depreciation -€12,447
down €12,447 (-5.7%), from €219,519 to €207,072
- Financial charges +€5,508
up €5,508 (+7.8%), from €70,489 to €75,997
- Other operating charges +€4,194
up €4,194 (+14.3%), from €29,401 to €33,595
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 | €2,156,557 | €1,986,472 | -€170,085 | -7.9% |
| Fixed assets | 21/28 | €2,097,679 | €1,873,228 | -€224,451 | -10.7% |
| Intangible fixed assets | 21 | €9,524 | €4,735 | -€4,789 | -50.3% |
| Tangible fixed assets | 22/27 | €2,088,155 | €1,868,493 | -€219,662 | -10.5% |
| Land and buildings | 22 | €1,511,655 | €1,393,071 | -€118,584 | -7.8% |
| Plant, machinery and equipment | 23 | €550,559 | €459,428 | -€91,131 | -16.6% |
| Furniture and vehicles | 24 | €25,941 | €15,994 | -€9,947 | -38.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €58,878 | €113,244 | +€54,366 | +92.3% |
| Amounts receivable within one year | 40/41 | €46,486 | €48,729 | +€2,243 | +4.8% |
| Trade receivables | 40 | €44,882 | €48,365 | +€3,483 | +7.8% |
| Other amounts receivable | 41 | €1,604 | €365 | -€1,239 | -77.3% |
| Cash at bank and in hand | 54/58 | €2,506 | €56,510 | +€54,004 | +2,155% |
| Deferred charges and accrued income | 490/1 | €9,886 | €8,005 | -€1,881 | -19.0% |
| Total equity and liabilities | 10/49 | €2,156,557 | €1,986,472 | -€170,085 | -7.9% |
| Equity | 10/15 | €754,404 | €787,693 | +€33,289 | +4.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €518,719 | €518,719 | = | 0.0% |
| Distributable reserves | 133 | €518,719 | €518,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,315 | -€231,026 | +€33,289 | +12.6% |
| Amounts payable | 17/49 | €1,402,153 | €1,198,780 | -€203,373 | -14.5% |
| Amounts payable after more than one year | 17 | €1,156,611 | €937,709 | -€218,902 | -18.9% |
| Financial debts | 170/4 | €666,075 | €611,196 | -€54,879 | -8.2% |
| Other amounts payable | 178/9 | €490,536 | €326,514 | -€164,023 | -33.4% |
| Amounts payable within one year | 42/48 | €206,557 | €222,388 | +€15,831 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €127,356 | €125,323 | -€2,033 | -1.6% |
| Financial debts | 43 | €27,500 | €0 | -€27,500 | -100% |
| Credit institutions | 430/8 | €27,500 | €0 | -€27,500 | -100% |
| Trade debts | 44 | €14,441 | €17,350 | +€2,910 | +20.1% |
| Suppliers | 440/4 | €14,441 | €17,350 | +€2,910 | +20.1% |
| Taxes, remuneration and social security | 45 | €24,365 | €18,146 | -€6,219 | -25.5% |
| Taxes | 450/3 | €23,545 | €17,360 | -€6,185 | -26.3% |
| Remuneration and social security | 454/9 | €820 | €786 | -€34 | -4.2% |
| Other amounts payable | 47/48 | €12,895 | €61,568 | +€48,673 | +377% |
| Accrued charges and deferred income | 492/3 | €38,985 | €38,682 | -€302 | -0.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,673 | €20,351 | +€14,678 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,519 | €207,072 | -€12,447 | -5.7% |
| Other operating charges | 640/8 | €29,401 | €33,595 | +€4,194 | +14.3% |
| Non-recurring operating charges | 66A | €0 | €21,695 | +€21,695 | |
| Gross operating margin | 9900 | €271,977 | €392,011 | +€120,034 | +44.1% |
| Operating profit (loss) | 9901 | €17,385 | €109,299 | +€91,914 | +529% |
| Financial income | 75/76B | €75 | €238 | +€164 | +219% |
| Recurring financial income | 75 | €75 | €238 | +€164 | +219% |
| Financial charges | 65/66B | €70,489 | €75,997 | +€5,508 | +7.8% |
| Recurring financial charges | 65 | €70,489 | €75,997 | +€5,508 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€53,029 | €33,540 | +€86,569 | |
| Income taxes | 67/77 | €503 | €251 | -€252 | -50.1% |
| Profit (loss) for the period | 9904 | -€53,533 | €33,289 | +€86,821 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,533 | €33,289 | +€86,821 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.