EVM MANAGEMENT & CONSULTING: 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.
EVM MANAGEMENT & CONSULTING
Largest movements
- Cash +€14,731
up €14,731 (+368%), from €4,003 to €18,735
mainly Net result for the year (+€40,881) and Depreciation (+€14,225)
- Tangible fixed assets -€14,225
down €14,225 (-3.0%), from €477,157 to €462,933
of which Furniture and vehicles: -€14,225
- Receivables after one year -€10,324
down €10,324 (-45.7%), from €22,603 to €12,279
- Reserves +€40,881
up €40,881 (+10.1%), from €405,107 to €445,988
- Debts after one year -€38,246
down €38,246 (-21.0%), from €182,465 to €144,219
- Tax, wage and social debts -€8,174
down €8,174 (-42.1%), from €19,395 to €11,221
- Other debts -€7,520
down €7,520 (-100%), from €7,520 to €0
- Taxes -€3,947
down €3,947 (-22.3%), from €17,686 to €13,738
- Gross operating margin -€914
down €914 (-1.2%), from €75,495 to €74,580
- Financial charges -€905
down €905 (-16.6%), from €5,439 to €4,534
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 | €670,444 | €658,441 | -€12,003 | -1.8% |
| Fixed assets | 21/28 | €601,177 | €586,953 | -€14,225 | -2.4% |
| Tangible fixed assets | 22/27 | €477,157 | €462,933 | -€14,225 | -3.0% |
| Land and buildings | 22 | €420,960 | €420,960 | = | 0.0% |
| Furniture and vehicles | 24 | €56,197 | €41,973 | -€14,225 | -25.3% |
| Financial fixed assets | 28 | €124,020 | €124,020 | = | 0.0% |
| Current assets | 29/58 | €69,267 | €71,488 | +€2,222 | +3.2% |
| Amounts receivable after more than one year | 29 | €22,603 | €12,279 | -€10,324 | -45.7% |
| Other amounts receivable | 291 | €22,603 | €12,279 | -€10,324 | -45.7% |
| Amounts receivable within one year | 40/41 | €42,565 | €38,611 | -€3,954 | -9.3% |
| Trade receivables | 40 | €10,028 | €9,828 | -€201 | -2.0% |
| Other amounts receivable | 41 | €32,537 | €28,783 | -€3,754 | -11.5% |
| Cash at bank and in hand | 54/58 | €4,003 | €18,735 | +€14,731 | +368% |
| Deferred charges and accrued income | 490/1 | €95 | €1,864 | +€1,769 | +1,858% |
| Total equity and liabilities | 10/49 | €670,444 | €658,441 | -€12,003 | -1.8% |
| Equity | 10/15 | €423,707 | €464,588 | +€40,881 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €405,107 | €445,988 | +€40,881 | +10.1% |
| Distributable reserves | 133 | €405,107 | €445,988 | +€40,881 | +10.1% |
| Amounts payable | 17/49 | €246,737 | €193,853 | -€52,884 | -21.4% |
| Amounts payable after more than one year | 17 | €182,465 | €144,219 | -€38,246 | -21.0% |
| Financial debts | 170/4 | €182,465 | €144,219 | -€38,246 | -21.0% |
| Amounts payable within one year | 42/48 | €64,272 | €49,635 | -€14,637 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €37,357 | €38,246 | +€889 | +2.4% |
| Trade debts | 44 | €0 | €167 | +€167 | |
| Suppliers | 440/4 | €0 | €167 | +€167 | |
| Taxes, remuneration and social security | 45 | €19,395 | €11,221 | -€8,174 | -42.1% |
| Taxes | 450/3 | €19,395 | €11,221 | -€8,174 | -42.1% |
| Other amounts payable | 47/48 | €7,520 | €0 | -€7,520 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,225 | €14,225 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,137 | €2,151 | +€14 | +0.7% |
| Gross operating margin | 9900 | €75,495 | €74,580 | -€914 | -1.2% |
| Operating profit (loss) | 9901 | €59,133 | €58,205 | -€929 | -1.6% |
| Financial income | 75/76B | €1,481 | €948 | -€533 | -36.0% |
| Recurring financial income | 75 | €1,481 | €948 | -€533 | -36.0% |
| Financial charges | 65/66B | €5,439 | €4,534 | -€905 | -16.6% |
| Recurring financial charges | 65 | €5,439 | €4,534 | -€905 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €55,175 | €54,619 | -€556 | -1.0% |
| Income taxes | 67/77 | €17,686 | €13,738 | -€3,947 | -22.3% |
| Profit (loss) for the period | 9904 | €37,489 | €40,881 | +€3,391 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,489 | €40,881 | +€3,391 | +9.0% |
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 28 October 2026 via checked.be.