EVG 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.
EVG CONSULTING
Largest movements
- Tangible fixed assets -€38,782
down €38,782 (-5.3%), from €727,150 to €688,368
of which Land and buildings: -€27,858
- Cash -€31,455
down €31,455 (-34.9%), from €90,181 to €58,726
mainly Other debts (-€67,718) and Debts after one year (-€44,772)
- Current investments +€19,813
new in 2025: €19,813
- Reserves +€78,750
up €78,750 (+28.8%), from €273,486 to €352,235
- Other debts -€67,718
down €67,718 (-83.0%), from €81,634 to €13,916
- Debts after one year -€44,772
down €44,772 (-11.8%), from €379,237 to €334,465
- Tax, wage and social debts -€10,680
down €10,680 (-43.8%), from €24,367 to €13,687
of which Taxes: -€14,125
- Gross operating margin -€56,121
down €56,121 (-25.7%), from €218,575 to €162,454
- Taxes -€13,280
down €13,280 (-29.9%), from €44,363 to €31,084
- Depreciation -€12,006
down €12,006 (-23.6%), from €50,788 to €38,782
- Financial charges -€3,183
down €3,183 (-25.9%), from €12,294 to €9,111
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 | €837,402 | €787,755 | -€49,648 | -5.9% |
| Fixed assets | 21/28 | €727,920 | €689,138 | -€38,782 | -5.3% |
| Tangible fixed assets | 22/27 | €727,150 | €688,368 | -€38,782 | -5.3% |
| Land and buildings | 22 | €673,098 | €645,240 | -€27,858 | -4.1% |
| Furniture and vehicles | 24 | €54,052 | €43,128 | -€10,924 | -20.2% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €109,482 | €98,617 | -€10,866 | -9.9% |
| Amounts receivable within one year | 40/41 | €14,571 | €17,998 | +€3,427 | +23.5% |
| Trade receivables | 40 | €14,522 | €13,915 | -€607 | -4.2% |
| Other amounts receivable | 41 | €49 | €4,083 | +€4,034 | +8174.1% |
| Current investments | 50/53 | - | €19,813 | +€19,813 | |
| Cash at bank and in hand | 54/58 | €90,181 | €58,726 | -€31,455 | -34.9% |
| Deferred charges and accrued income | 490/1 | €4,730 | €2,080 | -€2,650 | -56.0% |
| Total equity and liabilities | 10/49 | €837,402 | €787,755 | -€49,648 | -5.9% |
| Equity | 10/15 | €292,086 | €370,835 | +€78,750 | +27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €273,486 | €352,235 | +€78,750 | +28.8% |
| Distributable reserves | 133 | €273,486 | €352,235 | +€78,750 | +28.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €545,316 | €416,919 | -€128,397 | -23.5% |
| Amounts payable after more than one year | 17 | €379,237 | €334,465 | -€44,772 | -11.8% |
| Financial debts | 170/4 | €379,237 | €334,465 | -€44,772 | -11.8% |
| Amounts payable within one year | 42/48 | €150,871 | €73,592 | -€77,278 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €43,930 | €44,772 | +€842 | +1.9% |
| Trade debts | 44 | €939 | €1,217 | +€278 | +29.6% |
| Suppliers | 440/4 | €939 | €1,217 | +€278 | +29.6% |
| Taxes, remuneration and social security | 45 | €24,367 | €13,687 | -€10,680 | -43.8% |
| Taxes | 450/3 | €24,367 | €10,242 | -€14,125 | -58.0% |
| Remuneration and social security | 454/9 | - | €3,445 | +€3,445 | |
| Other amounts payable | 47/48 | €81,634 | €13,916 | -€67,718 | -83.0% |
| Accrued charges and deferred income | 492/3 | €15,208 | €8,862 | -€6,347 | -41.7% |
| Non-recurring operating income | 76A | €70,639 | €0 | -€70,639 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,788 | €38,782 | -€12,006 | -23.6% |
| Other operating charges | 640/8 | €3,346 | €4,059 | +€712 | +21.3% |
| Gross operating margin | 9900 | €218,575 | €162,454 | -€56,121 | -25.7% |
| Operating profit (loss) | 9901 | €164,440 | €119,613 | -€44,827 | -27.3% |
| Financial income | 75/76B | €41 | €164 | +€123 | +298.4% |
| Recurring financial income | 75 | €41 | €164 | +€123 | +298.4% |
| Financial charges | 65/66B | €12,294 | €9,111 | -€3,183 | -25.9% |
| Recurring financial charges | 65 | €12,294 | €9,111 | -€3,183 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €152,187 | €110,666 | -€41,521 | -27.3% |
| Income taxes | 67/77 | €44,363 | €31,084 | -€13,280 | -29.9% |
| Profit (loss) for the period | 9904 | €107,824 | €79,583 | -€28,241 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,824 | €79,583 | -€28,241 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.