Evino Consult: 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.
Evino Consult
Largest movements
- Tangible fixed assets -€22,214
down €22,214 (-26.8%), from €82,751 to €60,536
of which Furniture and vehicles: -€20,395
- Cash -€10,948
down €10,948 (-7.7%), from €142,907 to €131,959
mainly Contributions, distributions and other (-€107,489) and Other debts (-€27,194)
- Receivables within one year -€7,128
down €7,128 (-16.6%), from €42,967 to €35,839
of which Trade receivables: -€17,255
- Other debts -€27,194
down €27,194 (-19.6%), from €138,684 to €111,491
- Debts after one year -€15,390
down €15,390 (-51.1%), from €30,139 to €14,748
- Gross operating margin -€38,368
down €38,368 (-19.3%), from €199,155 to €160,787
- Taxes -€8,051
down €8,051 (-21.1%), from €38,213 to €30,162
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 | €356,956 | €317,068 | -€39,888 | -11.2% |
| Fixed assets | 21/28 | €82,751 | €60,536 | -€22,214 | -26.8% |
| Tangible fixed assets | 22/27 | €82,751 | €60,536 | -€22,214 | -26.8% |
| Plant, machinery and equipment | 23 | €4,210 | €2,391 | -€1,819 | -43.2% |
| Furniture and vehicles | 24 | €78,541 | €58,145 | -€20,395 | -26.0% |
| Current assets | 29/58 | €274,205 | €256,532 | -€17,674 | -6.4% |
| Amounts receivable within one year | 40/41 | €42,967 | €35,839 | -€7,128 | -16.6% |
| Trade receivables | 40 | €42,967 | €25,713 | -€17,255 | -40.2% |
| Other amounts receivable | 41 | - | €10,127 | +€10,127 | |
| Current investments | 50/53 | €75,796 | €77,220 | +€1,424 | +1.9% |
| Cash at bank and in hand | 54/58 | €142,907 | €131,959 | -€10,948 | -7.7% |
| Deferred charges and accrued income | 490/1 | €12,535 | €11,513 | -€1,022 | -8.2% |
| Total equity and liabilities | 10/49 | €356,956 | €317,068 | -€39,888 | -11.2% |
| Equity | 10/15 | €154,223 | €154,223 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,223 | €149,223 | = | 0.0% |
| Distributable reserves | 133 | €149,223 | €149,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €202,733 | €162,845 | -€39,888 | -19.7% |
| Amounts payable after more than one year | 17 | €30,139 | €14,748 | -€15,390 | -51.1% |
| Financial debts | 170/4 | €30,139 | €14,748 | -€15,390 | -51.1% |
| Amounts payable within one year | 42/48 | €172,594 | €148,096 | -€24,497 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €14,693 | €15,390 | +€697 | +4.7% |
| Trade debts | 44 | €523 | €1,143 | +€620 | +119% |
| Suppliers | 440/4 | €523 | €1,143 | +€620 | +119% |
| Taxes, remuneration and social security | 45 | €18,693 | €20,073 | +€1,379 | +7.4% |
| Taxes | 450/3 | €18,693 | €20,073 | +€1,379 | +7.4% |
| Other amounts payable | 47/48 | €138,684 | €111,491 | -€27,194 | -19.6% |
| Non-recurring operating income | 76A | €15,831 | €0 | -€15,831 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,903 | €22,214 | -€688 | -3.0% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €199,155 | €160,787 | -€38,368 | -19.3% |
| Operating profit (loss) | 9901 | €175,661 | €137,963 | -€37,698 | -21.5% |
| Financial income | 75/76B | €1,310 | €962 | -€348 | -26.6% |
| Recurring financial income | 75 | €1,310 | €962 | -€348 | -26.6% |
| Financial charges | 65/66B | €499 | €1,274 | +€775 | +155% |
| Recurring financial charges | 65 | €499 | €1,274 | +€775 | +155% |
| Profit (loss) for the period before taxes | 9903 | €176,472 | €137,651 | -€38,821 | -22.0% |
| Income taxes | 67/77 | €38,213 | €30,162 | -€8,051 | -21.1% |
| Profit (loss) for the period | 9904 | €138,259 | €107,489 | -€30,770 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,259 | €107,489 | -€30,770 | -22.3% |
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 16 October 2026 via checked.be.