EVL Projects: 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.
What changed
EVL Projects
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€53,081
2024 · €386,118-€333,037
Equity
€451,917
2024 · €839,947-€388,030
Cash
€166,354
2024 · €174,715-€8,362
Balance sheet total
€899,891
2024 · €1.0m-€110,064
Largest movements
Assets
- Receivables within one year -€239,025
down €239,025 (-54.7%), from €436,692 to €197,668
of which Other amounts receivable: -€149,872
- Stocks and contracts +€152,915
up €152,915 (+51.0%), from €299,716 to €452,630
of which Stocks: +€152,915
- Receivables after one year -€12,600
down €12,600 (-100%), from €12,600 to €0
Equity and liabilities
- Reserves -€392,370
down €392,370 (-47.5%), from €825,687 to €433,317
of which Distributable reserves: -€392,370
- Short-term financial debts +€152,780
up €152,780, from €0 to €152,780
- Other debts +€130,839
up €130,839 (+110%), from €118,788 to €249,627
- Trade debts +€28,901
up €28,901 (+4,645%), from €622 to €29,523
- Tax, wage and social debts -€16,500
down €16,500 (-64.7%), from €25,494 to €8,994
of which Taxes: -€16,500
Income statement
- Gross operating margin -€436,009
down €436,009 (-83.9%), from €519,794 to €83,785
- Taxes -€110,034
down €110,034 (-87.7%), from €125,527 to €15,494
- Write-downs +€8,391
up €8,391, from -€2,950 to €5,442
- Staff costs -€7,545
down €7,545 (-100%), from €7,545 to €0
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
€386,118
Gross operating margin
-€436,009
Staff costs
+€7,545
Depreciation
-€617
Write-downs
-€8,391
Other operating charges
-€1,228
Financial income
-€1,396
Financial charges
-€2,974
Taxes
+€110,034
Result 2025
€53,081
raises the resultlowers the result
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.
From operations
+€295,076
Investment
+€0
Financing
-€303,438
Cash 2024
€174,715
From operations (derived)
+€295,076
Net result for the year
+€53,081
Depreciation
+€7,546
Receivables after one year
+€12,600
Stocks and contracts
-€152,915
Receivables within one year
+€239,025
Deferred charges and accrued income
-€4,553
Trade debts
+€28,901
Tax, wage and social debts
-€16,500
Other debts
+€130,839
Accrued charges and deferred income
-€2,948
Investment (derived)
+€0
Current investments
+€0
Financing
-€303,438
Debts after one year
-€7,049
Current portion of long-term debt
-€8,058
Short-term financial debts
+€152,780
Contributions, distributions and other
-€441,111
Cash 2025
€166,354
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,009,955 | €899,891 | -€110,064 | -10.9% |
| Fixed assets | 21/28 | €65,476 | €57,930 | -€7,546 | -11.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €65,476 | €57,930 | -€7,546 | -11.5% |
| Plant, machinery and equipment | 23 | €429 | €334 | -€95 | -22.2% |
| Furniture and vehicles | 24 | €2,838 | €1,218 | -€1,620 | -57.1% |
| Other tangible fixed assets | 26 | €62,209 | €56,378 | -€5,831 | -9.4% |
| Current assets | 29/58 | €944,479 | €841,961 | -€102,518 | -10.9% |
| Amounts receivable after more than one year | 29 | €12,600 | €0 | -€12,600 | -100% |
| Other amounts receivable | 291 | €12,600 | €0 | -€12,600 | -100% |
| Stocks and contracts in progress | 3 | €299,716 | €452,630 | +€152,915 | +51.0% |
| Stocks | 30/36 | €299,716 | €452,630 | +€152,915 | +51.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €436,692 | €197,668 | -€239,025 | -54.7% |
| Trade receivables | 40 | €227,422 | €138,269 | -€89,153 | -39.2% |
| Other amounts receivable | 41 | €209,271 | €59,399 | -€149,872 | -71.6% |
| Current investments | 50/53 | €19,499 | €19,499 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €174,715 | €166,354 | -€8,362 | -4.8% |
| Deferred charges and accrued income | 490/1 | €1,257 | €5,810 | +€4,553 | +362% |
| Total equity and liabilities | 10/49 | €1,009,955 | €899,891 | -€110,064 | -10.9% |
| Equity | 10/15 | €839,947 | €451,917 | -€388,030 | -46.2% |
| Contributions | 10/11 | €14,260 | €18,600 | +€4,340 | +30.4% |
| Reserves | 13 | €825,687 | €433,317 | -€392,370 | -47.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €825,687 | €433,317 | -€392,370 | -47.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €170,008 | €447,974 | +€277,965 | +164% |
| Amounts payable after more than one year | 17 | €7,049 | €0 | -€7,049 | -100% |
| Financial debts | 170/4 | €7,049 | €0 | -€7,049 | -100% |
| Amounts payable within one year | 42/48 | €160,011 | €447,974 | +€287,962 | +180% |
| Current portion of amounts payable after more than one year | 42 | €15,107 | €7,049 | -€8,058 | -53.3% |
| Financial debts | 43 | €0 | €152,780 | +€152,780 | |
| Credit institutions | 430/8 | €0 | €152,780 | +€152,780 | |
| Trade debts | 44 | €622 | €29,523 | +€28,901 | +4,645% |
| Suppliers | 440/4 | €622 | €29,523 | +€28,901 | +4,645% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,494 | €8,994 | -€16,500 | -64.7% |
| Taxes | 450/3 | €25,494 | €8,994 | -€16,500 | -64.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €118,788 | €249,627 | +€130,839 | +110% |
| Accrued charges and deferred income | 492/3 | €2,948 | €0 | -€2,948 | -100% |
| Non-recurring operating income | 76A | €431,309 | €37,750 | -€393,559 | -91.2% |
| Remuneration, social security and pensions | 62 | €7,545 | €0 | -€7,545 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,929 | €7,546 | +€617 | +8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,950 | €5,442 | +€8,391 | |
| Other operating charges | 640/8 | €2,294 | €3,522 | +€1,228 | +53.5% |
| Gross operating margin | 9900 | €519,794 | €83,785 | -€436,009 | -83.9% |
| Operating profit (loss) | 9901 | €505,975 | €67,275 | -€438,700 | -86.7% |
| Financial income | 75/76B | €10,505 | €9,109 | -€1,396 | -13.3% |
| Recurring financial income | 75 | €10,505 | €9,109 | -€1,396 | -13.3% |
| Financial charges | 65/66B | €4,835 | €7,809 | +€2,974 | +61.5% |
| Recurring financial charges | 65 | €4,835 | €7,809 | +€2,974 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €511,645 | €68,575 | -€443,070 | -86.6% |
| Income taxes | 67/77 | €125,527 | €15,494 | -€110,034 | -87.7% |
| Profit (loss) for the period | 9904 | €386,118 | €53,081 | -€333,037 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €386,118 | €53,081 | -€333,037 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.