EVIconsulting&coaching: what changed
EVIconsulting&coaching
Largest movements
- Tangible fixed assets +€80,473
up €80,473 (+781%), from €10,302 to €90,775
of which Land and buildings: +€84,986
- Cash +€4,356
up €4,356 (+13.6%), from €31,982 to €36,338
mainly Debts after one year (+€61,407) and Depreciation (+€18,002)
- Receivables within one year +€3,547
up €3,547 (+33.6%), from €10,554 to €14,102
of which Other amounts receivable: +€3,819
- Debts after one year +€61,407
up €61,407 (+1,336%), from €4,597 to €66,004
- Other debts +€15,863
up €15,863 (+227%), from €6,977 to €22,841
- Current portion of long-term debt +€6,076
up €6,076 (+241%), from €2,517 to €8,593
- Trade debts +€4,187
up €4,187 (+232%), from €1,802 to €5,989
- Reserves +€3,931
up €3,931 (+14.7%), from €26,693 to €30,624
- Gross operating margin -€16,940
down €16,940 (-39.6%), from €42,816 to €25,877
- Depreciation +€14,238
up €14,238 (+378%), from €3,764 to €18,002
- Taxes -€5,767
down €5,767 (-68.5%), from €8,424 to €2,657
- Other operating charges -€1,022
down €1,022 (-58.4%), from €1,749 to €727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,505 | €142,756 | +€88,251 | +162% |
| Fixed assets | 21/28 | €10,302 | €90,775 | +€80,473 | +781% |
| Tangible fixed assets | 22/27 | €10,302 | €90,775 | +€80,473 | +781% |
| Land and buildings | 22 | - | €84,986 | +€84,986 | |
| Furniture and vehicles | 24 | €9,075 | €4,826 | -€4,249 | -46.8% |
| Other tangible fixed assets | 26 | €1,227 | €963 | -€264 | -21.5% |
| Current assets | 29/58 | €44,203 | €51,981 | +€7,778 | +17.6% |
| Amounts receivable within one year | 40/41 | €10,554 | €14,102 | +€3,547 | +33.6% |
| Trade receivables | 40 | €10,554 | €10,283 | -€271 | -2.6% |
| Other amounts receivable | 41 | - | €3,819 | +€3,819 | |
| Cash at bank and in hand | 54/58 | €31,982 | €36,338 | +€4,356 | +13.6% |
| Deferred charges and accrued income | 490/1 | €1,666 | €1,541 | -€125 | -7.5% |
| Total equity and liabilities | 10/49 | €54,505 | €142,756 | +€88,251 | +162% |
| Equity | 10/15 | €30,193 | €34,124 | +€3,931 | +13.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €26,693 | €30,624 | +€3,931 | +14.7% |
| Distributable reserves | 133 | €26,693 | €30,624 | +€3,931 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,312 | €108,632 | +€84,320 | +347% |
| Amounts payable after more than one year | 17 | €4,597 | €66,004 | +€61,407 | +1,336% |
| Financial debts | 170/4 | €4,597 | €66,004 | +€61,407 | +1,336% |
| Amounts payable within one year | 42/48 | €19,714 | €42,334 | +€22,619 | +115% |
| Current portion of amounts payable after more than one year | 42 | €2,517 | €8,593 | +€6,076 | +241% |
| Trade debts | 44 | €1,802 | €5,989 | +€4,187 | +232% |
| Suppliers | 440/4 | €1,802 | €5,989 | +€4,187 | +232% |
| Taxes, remuneration and social security | 45 | €8,418 | €4,911 | -€3,507 | -41.7% |
| Taxes | 450/3 | €6,230 | €2,421 | -€3,809 | -61.1% |
| Remuneration and social security | 454/9 | €2,188 | €2,490 | +€302 | +13.8% |
| Other amounts payable | 47/48 | €6,977 | €22,841 | +€15,863 | +227% |
| Accrued charges and deferred income | 492/3 | - | €294 | +€294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,764 | €18,002 | +€14,238 | +378% |
| Other operating charges | 640/8 | €1,749 | €727 | -€1,022 | -58.4% |
| Gross operating margin | 9900 | €42,816 | €25,877 | -€16,940 | -39.6% |
| Operating profit (loss) | 9901 | €37,303 | €7,147 | -€30,156 | -80.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €468 | €560 | +€91 | +19.5% |
| Recurring financial charges | 65 | €468 | €560 | +€91 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €36,835 | €6,587 | -€30,247 | -82.1% |
| Income taxes | 67/77 | €8,424 | €2,657 | -€5,767 | -68.5% |
| Profit (loss) for the period | 9904 | €28,411 | €3,931 | -€24,481 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,411 | €3,931 | -€24,481 | -86.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.