EVL Consultancy: 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.
EVL Consultancy
Largest movements
- Cash +€25,248
up €25,248 (+24.4%), from €103,590 to €128,838
mainly Net result for the year (+€32,000) and Receivables within one year (+€1,541)
- Receivables within one year -€1,541
down €1,541 (-99.6%), from €1,547 to €6
- Profit (loss) carried forward +€32,000
up €32,000 (+41.7%), from €76,656 to €108,657
- Tax, wage and social debts -€10,188
down €10,188 (-35.3%), from €28,840 to €18,653
- Gross operating margin -€61,876
down €61,876 (-58.1%), from €106,517 to €44,640
- Taxes -€12,108
down €12,108 (-55.5%), from €21,831 to €9,723
- Other operating charges -€3,050
down €3,050 (-82.8%), from €3,681 to €631
- Staff costs -€1,978
down €1,978 (-100.0%), from €1,978 to €0
- Financial charges -€1,092
down €1,092 (-46.1%), from €2,370 to €1,279
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 | €110,171 | €132,870 | +€22,700 | +20.6% |
| Fixed assets | 21/28 | €5,033 | €4,027 | -€1,007 | -20.0% |
| Tangible fixed assets | 22/27 | €5,033 | €4,027 | -€1,007 | -20.0% |
| Furniture and vehicles | 24 | €5,033 | €4,027 | -€1,007 | -20.0% |
| Current assets | 29/58 | €105,137 | €128,844 | +€23,706 | +22.5% |
| Amounts receivable within one year | 40/41 | €1,547 | €6 | -€1,541 | -99.6% |
| Other amounts receivable | 41 | €1,547 | €6 | -€1,541 | -99.6% |
| Cash at bank and in hand | 54/58 | €103,590 | €128,838 | +€25,248 | +24.4% |
| Total equity and liabilities | 10/49 | €110,171 | €132,870 | +€22,700 | +20.6% |
| Equity | 10/15 | €78,656 | €110,657 | +€32,000 | +40.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,656 | €108,657 | +€32,000 | +41.7% |
| Amounts payable | 17/49 | €31,514 | €22,213 | -€9,301 | -29.5% |
| Amounts payable within one year | 42/48 | €31,514 | €22,213 | -€9,301 | -29.5% |
| Trade debts | 44 | €2,674 | €3,298 | +€624 | +23.4% |
| Suppliers | 440/4 | €2,674 | €3,298 | +€624 | +23.4% |
| Taxes, remuneration and social security | 45 | €28,840 | €18,653 | -€10,188 | -35.3% |
| Taxes | 450/3 | €28,840 | €18,653 | -€10,188 | -35.3% |
| Other amounts payable | 47/48 | - | €262 | +€262 | |
| Remuneration, social security and pensions | 62 | €1,978 | €0 | -€1,978 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,007 | +€1,007 | |
| Other operating charges | 640/8 | €3,681 | €631 | -€3,050 | -82.8% |
| Gross operating margin | 9900 | €106,517 | €44,640 | -€61,876 | -58.1% |
| Operating profit (loss) | 9901 | €100,858 | €43,002 | -€57,856 | -57.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,370 | €1,279 | -€1,092 | -46.1% |
| Recurring financial charges | 65 | €2,370 | €1,279 | -€1,092 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €98,488 | €41,724 | -€56,764 | -57.6% |
| Income taxes | 67/77 | €21,831 | €9,723 | -€12,108 | -55.5% |
| Profit (loss) for the period | 9904 | €76,656 | €32,000 | -€44,656 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,656 | €32,000 | -€44,656 | -58.3% |
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 7 October 2026 via checked.be.