EVO CONCEPT: 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.
EVO CONCEPT
Largest movements
- Tangible fixed assets +€169,856
up €169,856 (+430.9%), from €39,416 to €209,272
of which Leasing and similar rights: +€125,273
- Receivables within one year +€92,088
up €92,088 (+72.2%), from €127,540 to €219,628
of which Trade receivables: +€98,333
- Cash -€14,781
down €14,781 (-81.4%), from €18,160 to €3,379
mainly Investment in fixed assets (net) (-€213,418) and Receivables within one year (-€92,088)
- Debts after one year +€117,478
up €117,478 (+20869.1%), from €563 to €118,041
- Trade debts +€48,538
up €48,538 (+125.5%), from €38,686 to €87,224
of which Suppliers: +€32,056
- Profit (loss) carried forward +€33,904
up €33,904 (+40.8%), from €83,178 to €117,083
- Current portion of long-term debt +€20,592
up €20,592 (+182.2%), from €11,301 to €31,893
- Other debts +€16,870
up €16,870 (+178.2%), from €9,466 to €26,335
- Gross operating margin +€51,632
up €51,632 (+52.6%), from €98,155 to €149,787
- Depreciation +€24,116
up €24,116 (+124.0%), from €19,446 to €43,562
- Other operating charges +€12,478
up €12,478 (+309.3%), from €4,034 to €16,512
- Financial charges +€7,647
up €7,647 (+663.3%), from €1,153 to €8,800
- Staff costs +€4,794
up €4,794 (+15.8%), from €30,309 to €35,103
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 | €185,116 | €432,278 | +€247,163 | +133.5% |
| Fixed assets | 21/28 | €39,416 | €209,272 | +€169,856 | +430.9% |
| Tangible fixed assets | 22/27 | €39,416 | €209,272 | +€169,856 | +430.9% |
| Plant, machinery and equipment | 23 | €2,107 | €2,798 | +€691 | +32.8% |
| Furniture and vehicles | 24 | €33,708 | €77,600 | +€43,892 | +130.2% |
| Leasing and similar rights | 25 | - | €125,273 | +€125,273 | |
| Assets under construction and advance payments | 27 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €145,700 | €223,006 | +€77,307 | +53.1% |
| Amounts receivable within one year | 40/41 | €127,540 | €219,628 | +€92,088 | +72.2% |
| Trade receivables | 40 | €81,888 | €180,221 | +€98,333 | +120.1% |
| Other amounts receivable | 41 | €45,652 | €39,407 | -€6,245 | -13.7% |
| Cash at bank and in hand | 54/58 | €18,160 | €3,379 | -€14,781 | -81.4% |
| Total equity and liabilities | 10/49 | €185,116 | €432,278 | +€247,163 | +133.5% |
| Equity | 10/15 | €88,178 | €122,083 | +€33,904 | +38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,178 | €117,083 | +€33,904 | +40.8% |
| Amounts payable | 17/49 | €96,937 | €310,195 | +€213,258 | +220.0% |
| Amounts payable after more than one year | 17 | €563 | €118,041 | +€117,478 | +20869.1% |
| Financial debts | 170/4 | €563 | €118,041 | +€117,478 | +20869.1% |
| Amounts payable within one year | 42/48 | €96,374 | €192,154 | +€95,780 | +99.4% |
| Current portion of amounts payable after more than one year | 42 | €11,301 | €31,893 | +€20,592 | +182.2% |
| Trade debts | 44 | €38,686 | €87,224 | +€48,538 | +125.5% |
| Suppliers | 440/4 | €31,203 | €63,260 | +€32,056 | +102.7% |
| Bills of exchange payable | 441 | €7,482 | €23,964 | +€16,482 | +220.3% |
| Taxes, remuneration and social security | 45 | €36,922 | €46,702 | +€9,780 | +26.5% |
| Taxes | 450/3 | €21,917 | €16,645 | -€5,273 | -24.1% |
| Remuneration and social security | 454/9 | €15,005 | €30,057 | +€15,053 | +100.3% |
| Other amounts payable | 47/48 | €9,466 | €26,335 | +€16,870 | +178.2% |
| Remuneration, social security and pensions | 62 | €30,309 | €35,103 | +€4,794 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,446 | €43,562 | +€24,116 | +124.0% |
| Other operating charges | 640/8 | €4,034 | €16,512 | +€12,478 | +309.3% |
| Gross operating margin | 9900 | €98,155 | €149,787 | +€51,632 | +52.6% |
| Operating profit (loss) | 9901 | €44,365 | €54,610 | +€10,245 | +23.1% |
| Financial charges | 65/66B | €1,153 | €8,800 | +€7,647 | +663.3% |
| Recurring financial charges | 65 | €1,153 | €8,800 | +€7,647 | +663.3% |
| Profit (loss) for the period before taxes | 9903 | €43,212 | €45,810 | +€2,598 | +6.0% |
| Income taxes | 67/77 | €11,268 | €11,906 | +€637 | +5.7% |
| Profit (loss) for the period | 9904 | €31,944 | €33,904 | +€1,961 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,944 | €33,904 | +€1,961 | +6.1% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.