EVIA Partner: 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.
What changed
EVIA Partner
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €40,752+€2.7m
Equity
€3.7m
2024 · €1.1m+€2.5m
Cash
€257,914
2024 · €241,370+€16,544
Balance sheet total
€4.0m
2024 · €1.4m+€2.6m
Largest movements
Assets
- Current investments +€2.7m
up €2.7m, from €0 to €2.7m
Equity and liabilities
- Reserves +€2.5m
up €2.5m (+279.9%), from €899,635 to €3.4m
- Tax, wage and social debts +€244,149
up €244,149 (+2198.5%), from €11,105 to €255,254
- Debts after one year -€104,000
down €104,000 (-51.0%), from €204,000 to €100,000
Income statement
- Financial income +€3.0m
up €3.0m (+42531.2%), from €7,049 to €3.0m
- Taxes +€249,871
up €249,871 (+1275.6%), from €19,588 to €269,459
- Gross operating margin -€93,518
down €93,518, from €76,921 to -€16,597
- Turnover -€56,242
down €56,242 (-44.4%), from €126,802 to €70,560
- Purchases and services +€34,901
up €34,901 (+66.8%), from €52,256 to €87,157
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.
Result 2024
€40,752
Gross operating margin
-€93,518
Depreciation
-€1,003
Write-downs
-€1,897
Other operating charges
-€6,068
Financial income
+€3.0m
Financial charges
+€6,160
Taxes
-€249,871
Result 2025
€2.7m
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.
From operations
+€2.9m
Investment
-€2.6m
Financing
-€277,500
Cash 2024
€241,370
From operations (derived)
+€2.9m
Net result for the year
+€2.7m
Depreciation
+€8,131
Smaller working-capital items
-€2,079
Tax, wage and social debts
+€244,149
Other debts
-€10,567
Investment (derived)
-€2.6m
Investment in fixed assets (net)
+€11,894
Current investments
-€2.7m
Financing
-€277,500
Debts after one year
-€104,000
Contributions, distributions and other
-€173,500
Cash 2025
€257,914
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,368,105 | €4,012,511 | +€2.6m | +193.3% |
| Fixed assets | 21/28 | €1,122,233 | €1,102,208 | -€20,025 | -1.8% |
| Tangible fixed assets | 22/27 | €46,266 | €39,183 | -€7,084 | -15.3% |
| Land and buildings | 22 | €41,567 | €36,935 | -€4,632 | -11.1% |
| Plant, machinery and equipment | 23 | €4,700 | €1,405 | -€3,295 | -70.1% |
| Furniture and vehicles | 24 | €0 | €843 | +€843 | |
| Financial fixed assets | 28 | €1,075,966 | €1,063,025 | -€12,941 | -1.2% |
| Current assets | 29/58 | €245,873 | €2,910,304 | +€2.7m | +1083.7% |
| Amounts receivable within one year | 40/41 | €4,502 | €2,389 | -€2,113 | -46.9% |
| Trade receivables | 40 | €4,502 | €501 | -€4,002 | -88.9% |
| Other amounts receivable | 41 | €0 | €1,889 | +€1,889 | |
| Current investments | 50/53 | €0 | €2,650,000 | +€2.7m | |
| Cash at bank and in hand | 54/58 | €241,370 | €257,914 | +€16,544 | +6.9% |
| Total equity and liabilities | 10/49 | €1,368,105 | €4,012,511 | +€2.6m | +193.3% |
| Equity | 10/15 | €1,135,394 | €3,654,410 | +€2.5m | +221.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | - | -€100,000 | |
| Issued capital | 100 | €100,000 | - | -€100,000 | |
| Reserves | 13 | €899,635 | €3,418,135 | +€2.5m | +279.9% |
| Non-distributable reserves | 130/1 | €899,635 | €3,418,135 | +€2.5m | +279.9% |
| Legal reserve | 130 | €15,000 | - | -€15,000 | |
| Reserves not available under the articles | 1311 | €884,635 | €3,403,135 | +€2.5m | +284.7% |
| Other | 1319 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €135,759 | €136,275 | +€516 | +0.4% |
| Amounts payable | 17/49 | €232,711 | €358,101 | +€125,390 | +53.9% |
| Amounts payable after more than one year | 17 | €204,000 | €100,000 | -€104,000 | -51.0% |
| Financial debts | 170/4 | €204,000 | €100,000 | -€104,000 | -51.0% |
| Amounts payable within one year | 42/48 | €28,711 | €258,101 | +€229,390 | +799.0% |
| Trade debts | 44 | €7,039 | €2,847 | -€4,192 | -59.6% |
| Suppliers | 440/4 | €7,039 | €2,847 | -€4,192 | -59.6% |
| Taxes, remuneration and social security | 45 | €11,105 | €255,254 | +€244,149 | +2198.5% |
| Taxes | 450/3 | €11,105 | €255,254 | +€244,149 | +2198.5% |
| Other amounts payable | 47/48 | €10,567 | €0 | -€10,567 | -100.0% |
| Turnover | 70 | €126,802 | €70,560 | -€56,242 | -44.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,256 | €87,157 | +€34,901 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,128 | €8,131 | +€1,003 | +14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,897 | +€1,897 | |
| Other operating charges | 640/8 | €1,293 | €7,361 | +€6,068 | +469.3% |
| Gross operating margin | 9900 | €76,921 | -€16,597 | -€93,518 | |
| Operating profit (loss) | 9901 | €68,500 | -€33,986 | -€102,486 | |
| Financial income | 75/76B | €7,049 | €3,005,010 | +€3.0m | +42531.2% |
| Recurring financial income | 75 | €7,049 | €3,005,010 | +€3.0m | +42531.2% |
| Financial charges | 65/66B | €15,209 | €9,048 | -€6,160 | -40.5% |
| Recurring financial charges | 65 | €15,209 | €9,048 | -€6,160 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €60,340 | €2,961,975 | +€2.9m | +4808.8% |
| Income taxes | 67/77 | €19,588 | €269,459 | +€249,871 | +1275.6% |
| Profit (loss) for the period | 9904 | €40,752 | €2,692,516 | +€2.7m | +6507.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,752 | €2,692,516 | +€2.7m | +6507.0% |
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 8 October 2026 via checked.be.