EVN 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.
EVN CONSULTING
Largest movements
- Receivables within one year +€50,480
up €50,480 (+18.5%), from €272,446 to €322,926
of which Other amounts receivable: +€55,934
- Tangible fixed assets -€25,143
down €25,143 (-6.3%), from €397,931 to €372,787
of which Land and buildings: -€15,974
- Cash -€23,009
down €23,009 (-46.8%), from €49,166 to €26,157
mainly Other debts (-€99,653) and Receivables within one year (-€50,480)
- Other debts -€99,653
down €99,653 (-95.2%), from €104,688 to €5,035
- Short-term financial debts +€63,283
new in 2025: €63,283
- Reserves +€22,912
up €22,912 (+6.0%), from €384,159 to €407,070
- Tax, wage and social debts +€17,661
up €17,661 (+217.5%), from €8,119 to €25,780
of which Remuneration and social security: +€9,886
- Debts after one year -€12,614
down €12,614 (-6.3%), from €201,493 to €188,879
- Gross operating margin -€16,367
down €16,367 (-18.8%), from €86,900 to €70,533
- Depreciation -€13,594
down €13,594 (-35.1%), from €38,737 to €25,143
- Taxes -€2,763
down €2,763 (-22.1%), from €12,478 to €9,715
- Financial income -€1,286
down €1,286 (-71.5%), from €1,800 to €514
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 | €739,543 | €742,251 | +€2,709 | +0.4% |
| Fixed assets | 21/28 | €417,931 | €392,787 | -€25,143 | -6.0% |
| Tangible fixed assets | 22/27 | €397,931 | €372,787 | -€25,143 | -6.3% |
| Land and buildings | 22 | €372,745 | €356,771 | -€15,974 | -4.3% |
| Furniture and vehicles | 24 | €679 | €0 | -€679 | -100.0% |
| Other tangible fixed assets | 26 | €24,506 | €16,016 | -€8,490 | -34.6% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €321,612 | €349,464 | +€27,852 | +8.7% |
| Amounts receivable within one year | 40/41 | €272,446 | €322,926 | +€50,480 | +18.5% |
| Trade receivables | 40 | €82,206 | €76,752 | -€5,454 | -6.6% |
| Other amounts receivable | 41 | €190,241 | €246,175 | +€55,934 | +29.4% |
| Cash at bank and in hand | 54/58 | €49,166 | €26,157 | -€23,009 | -46.8% |
| Deferred charges and accrued income | 490/1 | - | €381 | +€381 | |
| Total equity and liabilities | 10/49 | €739,543 | €742,251 | +€2,709 | +0.4% |
| Equity | 10/15 | €396,559 | €419,470 | +€22,912 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €384,159 | €407,070 | +€22,912 | +6.0% |
| Distributable reserves | 133 | €384,159 | €407,070 | +€22,912 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €342,984 | €322,781 | -€20,203 | -5.9% |
| Amounts payable after more than one year | 17 | €201,493 | €188,879 | -€12,614 | -6.3% |
| Financial debts | 170/4 | €201,493 | €188,879 | -€12,614 | -6.3% |
| Amounts payable within one year | 42/48 | €139,451 | €132,021 | -€7,430 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €12,691 | €12,614 | -€77 | -0.6% |
| Financial debts | 43 | - | €63,283 | +€63,283 | |
| Credit institutions | 430/8 | - | €63,283 | +€63,283 | |
| Trade debts | 44 | €13,954 | €25,309 | +€11,355 | +81.4% |
| Suppliers | 440/4 | €13,954 | €25,309 | +€11,355 | +81.4% |
| Taxes, remuneration and social security | 45 | €8,119 | €25,780 | +€17,661 | +217.5% |
| Taxes | 450/3 | €8,119 | €15,894 | +€7,776 | +95.8% |
| Remuneration and social security | 454/9 | - | €9,886 | +€9,886 | |
| Other amounts payable | 47/48 | €104,688 | €5,035 | -€99,653 | -95.2% |
| Accrued charges and deferred income | 492/3 | €2,040 | €1,881 | -€159 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,737 | €25,143 | -€13,594 | -35.1% |
| Other operating charges | 640/8 | €3,310 | €2,572 | -€738 | -22.3% |
| Gross operating margin | 9900 | €86,900 | €70,533 | -€16,367 | -18.8% |
| Operating profit (loss) | 9901 | €44,853 | €42,818 | -€2,035 | -4.5% |
| Financial income | 75/76B | €1,800 | €514 | -€1,286 | -71.5% |
| Recurring financial income | 75 | €1,800 | €514 | -€1,286 | -71.5% |
| Financial charges | 65/66B | €11,140 | €10,704 | -€436 | -3.9% |
| Recurring financial charges | 65 | €11,140 | €10,704 | -€436 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €35,513 | €32,627 | -€2,886 | -8.1% |
| Income taxes | 67/77 | €12,478 | €9,715 | -€2,763 | -22.1% |
| Profit (loss) for the period | 9904 | €23,034 | €22,912 | -€123 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,034 | €22,912 | -€123 | -0.5% |
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 9 October 2026 via checked.be.