EVH 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.
EVH CONSULTING
Largest movements
- Tangible fixed assets -€115,842
down €115,842 (-14.6%), from €795,545 to €679,703
of which Land and buildings: -€110,703
- Cash +€87,355
up €87,355 (+1,170%), from €7,467 to €94,822
mainly Investment in fixed assets (net) (+€84,658) and Depreciation (+€51,184)
- Financial fixed assets -€20,000
down €20,000 (-33.4%), from €59,900 to €39,900
- Debts after one year -€38,206
down €38,206 (-15.0%), from €255,198 to €216,992
- Other debts -€22,831
down €22,831 (-54.1%), from €42,166 to €19,335
- Current portion of long-term debt -€10,320
down €10,320 (-21.3%), from €48,526 to €38,206
- Financial income +€39,995
up €39,995 (+666%), from €6,009 to €46,004
of which Non-recurring financial income: +€40,000
- Gross operating margin +€15,226
up €15,226 (+15.5%), from €97,964 to €113,190
- Taxes +€10,981
up €10,981 (+146%), from €7,535 to €18,516
- Financial charges -€10,255
down €10,255 (-55.0%), from €18,652 to €8,397
- Depreciation -€3,189
down €3,189 (-5.9%), from €54,373 to €51,184
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 | €1,023,199 | €963,380 | -€59,820 | -5.8% |
| Fixed assets | 21/28 | €855,445 | €719,603 | -€135,842 | -15.9% |
| Tangible fixed assets | 22/27 | €795,545 | €679,703 | -€115,842 | -14.6% |
| Land and buildings | 22 | €765,003 | €654,300 | -€110,703 | -14.5% |
| Furniture and vehicles | 24 | €3,252 | €1,981 | -€1,271 | -39.1% |
| Other tangible fixed assets | 26 | €27,291 | €23,422 | -€3,869 | -14.2% |
| Financial fixed assets | 28 | €59,900 | €39,900 | -€20,000 | -33.4% |
| Current assets | 29/58 | €167,754 | €243,777 | +€76,023 | +45.3% |
| Amounts receivable within one year | 40/41 | €159,086 | €148,955 | -€10,132 | -6.4% |
| Trade receivables | 40 | €32,065 | €11,495 | -€20,570 | -64.2% |
| Other amounts receivable | 41 | €127,021 | €137,460 | +€10,438 | +8.2% |
| Cash at bank and in hand | 54/58 | €7,467 | €94,822 | +€87,355 | +1,170% |
| Deferred charges and accrued income | 490/1 | €1,201 | - | -€1,201 | |
| Total equity and liabilities | 10/49 | €1,023,199 | €963,380 | -€59,820 | -5.8% |
| Equity | 10/15 | €626,985 | €635,041 | +€8,056 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,715 | €157,770 | +€8,056 | +5.4% |
| Tax-exempt reserves | 132 | €104,123 | €98,198 | -€5,925 | -5.7% |
| Distributable reserves | 133 | €45,592 | €59,572 | +€13,981 | +30.7% |
| Profit (loss) carried forward | 14 | €458,670 | €458,670 | = | 0.0% |
| Provisions and deferred taxes | 16 | €35,761 | €33,786 | -€1,975 | -5.5% |
| Deferred taxes | 168 | €35,761 | €33,786 | -€1,975 | -5.5% |
| Amounts payable | 17/49 | €360,453 | €294,553 | -€65,900 | -18.3% |
| Amounts payable after more than one year | 17 | €255,198 | €216,992 | -€38,206 | -15.0% |
| Financial debts | 170/4 | €255,198 | €216,992 | -€38,206 | -15.0% |
| Amounts payable within one year | 42/48 | €104,379 | €76,092 | -€28,287 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €48,526 | €38,206 | -€10,320 | -21.3% |
| Trade debts | 44 | €1,664 | €3,296 | +€1,632 | +98.1% |
| Suppliers | 440/4 | €1,664 | €3,296 | +€1,632 | +98.1% |
| Taxes, remuneration and social security | 45 | €12,022 | €15,255 | +€3,232 | +26.9% |
| Taxes | 450/3 | €12,022 | €15,255 | +€3,232 | +26.9% |
| Other amounts payable | 47/48 | €42,166 | €19,335 | -€22,831 | -54.1% |
| Accrued charges and deferred income | 492/3 | €876 | €1,469 | +€593 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,373 | €51,184 | -€3,189 | -5.9% |
| Other operating charges | 640/8 | €2,833 | €1,620 | -€1,212 | -42.8% |
| Non-recurring operating charges | 66A | - | €73,395 | +€73,395 | |
| Gross operating margin | 9900 | €97,964 | €113,190 | +€15,226 | +15.5% |
| Operating profit (loss) | 9901 | €40,758 | -€13,010 | -€53,768 | |
| Financial income | 75/76B | €6,009 | €46,004 | +€39,995 | +666% |
| Recurring financial income | 75 | €6,009 | €6,004 | -€5 | -0.1% |
| Non-recurring financial income | 76B | - | €40,000 | +€40,000 | |
| Financial charges | 65/66B | €18,652 | €8,397 | -€10,255 | -55.0% |
| Recurring financial charges | 65 | €18,652 | €8,397 | -€10,255 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €28,115 | €24,597 | -€3,518 | -12.5% |
| Transfer from deferred taxes | 780 | €1,580 | €1,975 | +€395 | +25.0% |
| Income taxes | 67/77 | €7,535 | €18,516 | +€10,981 | +146% |
| Profit (loss) for the period | 9904 | €22,160 | €8,056 | -€14,104 | -63.6% |
| Transfer from tax-exempt reserves | 789 | €6,320 | €5,925 | -€395 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,480 | €13,981 | -€14,499 | -50.9% |
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 22 October 2026 via checked.be.