EVF 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.
EVF CONSULTING
Largest movements
- Receivables within one year +€76,197
up €76,197 (+514.4%), from €14,814 to €91,011
of which Trade receivables: +€76,723
- Cash -€18,631
down €18,631 (-12.1%), from €154,570 to €135,939
mainly Contributions, distributions and other (-€167,600) and Receivables within one year (-€76,197)
- Tangible fixed assets -€10,631
down €10,631 (-4.3%), from €247,786 to €237,155
of which Land and buildings: -€6,666
- Current investments +€7,200
up €7,200 (+33.3%), from €21,600 to €28,800
- Other debts +€55,144
up €55,144 (+56.8%), from €97,000 to €152,144
- Tax, wage and social debts +€21,119
up €21,119 (+185.0%), from €11,417 to €32,537
- Debts after one year -€20,997
down €20,997 (-11.6%), from €181,201 to €160,204
- Reserves -€15,000
down €15,000 (-11.8%), from €127,197 to €112,197
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Gross operating margin +€113,773
up €113,773 (+87.4%), from €130,182 to €243,955
- Taxes +€35,617
up €35,617 (+159.1%), from €22,382 to €58,000
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 | €444,102 | €502,481 | +€58,379 | +13.1% |
| Fixed assets | 21/28 | €252,816 | €242,185 | -€10,631 | -4.2% |
| Tangible fixed assets | 22/27 | €247,786 | €237,155 | -€10,631 | -4.3% |
| Land and buildings | 22 | €219,444 | €212,779 | -€6,666 | -3.0% |
| Plant, machinery and equipment | 23 | €27,001 | €23,856 | -€3,145 | -11.6% |
| Furniture and vehicles | 24 | €1,341 | €520 | -€820 | -61.2% |
| Financial fixed assets | 28 | €5,030 | €5,030 | = | 0.0% |
| Current assets | 29/58 | €191,286 | €260,296 | +€69,010 | +36.1% |
| Amounts receivable within one year | 40/41 | €14,814 | €91,011 | +€76,197 | +514.4% |
| Trade receivables | 40 | €14,288 | €91,011 | +€76,723 | +537.0% |
| Other amounts receivable | 41 | €526 | - | -€526 | |
| Current investments | 50/53 | €21,600 | €28,800 | +€7,200 | +33.3% |
| Cash at bank and in hand | 54/58 | €154,570 | €135,939 | -€18,631 | -12.1% |
| Deferred charges and accrued income | 490/1 | €303 | €4,546 | +€4,244 | +1401.1% |
| Total equity and liabilities | 10/49 | €444,102 | €502,481 | +€58,379 | +13.1% |
| Equity | 10/15 | €134,133 | €133,837 | -€296 | -0.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €127,197 | €112,197 | -€15,000 | -11.8% |
| Distributable reserves | 133 | €127,197 | €112,197 | -€15,000 | -11.8% |
| Profit (loss) carried forward | 14 | €736 | €3,040 | +€2,304 | +312.9% |
| Amounts payable | 17/49 | €309,969 | €368,644 | +€58,675 | +18.9% |
| Amounts payable after more than one year | 17 | €181,201 | €160,204 | -€20,997 | -11.6% |
| Financial debts | 170/4 | €181,201 | €160,204 | -€20,997 | -11.6% |
| Amounts payable within one year | 42/48 | €128,768 | €208,440 | +€79,672 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €20,135 | €20,997 | +€862 | +4.3% |
| Trade debts | 44 | €215 | €2,762 | +€2,547 | +1184.9% |
| Suppliers | 440/4 | €215 | €2,762 | +€2,547 | +1184.9% |
| Taxes, remuneration and social security | 45 | €11,417 | €32,537 | +€21,119 | +185.0% |
| Taxes | 450/3 | €11,417 | €32,537 | +€21,119 | +185.0% |
| Other amounts payable | 47/48 | €97,000 | €152,144 | +€55,144 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,057 | €10,631 | +€574 | +5.7% |
| Other operating charges | 640/8 | €4,812 | €2,475 | -€2,337 | -48.6% |
| Gross operating margin | 9900 | €130,182 | €243,955 | +€113,773 | +87.4% |
| Operating profit (loss) | 9901 | €115,313 | €230,849 | +€115,536 | +100.2% |
| Financial income | 75/76B | €1,771 | €2,875 | +€1,103 | +62.3% |
| Recurring financial income | 75 | €1,771 | €2,875 | +€1,103 | +62.3% |
| Financial charges | 65/66B | €9,254 | €8,421 | -€833 | -9.0% |
| Recurring financial charges | 65 | €9,254 | €8,421 | -€833 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €107,831 | €225,304 | +€117,473 | +108.9% |
| Income taxes | 67/77 | €22,382 | €58,000 | +€35,617 | +159.1% |
| Profit (loss) for the period | 9904 | €85,448 | €167,304 | +€81,856 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,448 | €167,304 | +€81,856 | +95.8% |
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 5 October 2026 via checked.be.