EVOCOM: 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.
EVOCOM
Largest movements
- Cash +€91,077
up €91,077 (+90.2%), from €100,921 to €191,998
mainly Net result for the year (+€149,338) and Depreciation (+€18,654)
- Tangible fixed assets +€55,180
up €55,180 (+145.3%), from €37,972 to €93,151
of which Furniture and vehicles: +€45,352
- Receivables within one year -€17,944
down €17,944 (-12.2%), from €147,169 to €129,225
of which Trade receivables: -€23,933
- Reserves +€149,000
up €149,000 (+226.2%), from €65,860 to €214,860
of which Distributable reserves: +€149,000
- Current portion of long-term debt -€22,577
down €22,577 (-72.8%), from €31,032 to €8,455
- Gross operating margin +€158,370
up €158,370 (+61.6%), from €257,204 to €415,574
- Taxes +€44,838
up €44,838 (+161.7%), from €27,735 to €72,574
- Staff costs +€27,569
up €27,569 (+43.6%), from €63,260 to €90,829
- Financial charges -€9,643
down €9,643 (-10.7%), from €90,026 to €80,383
- Depreciation +€8,276
up €8,276 (+79.7%), from €10,378 to €18,654
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 | €287,337 | €414,752 | +€127,415 | +44.3% |
| Fixed assets | 21/28 | €38,350 | €93,529 | +€55,180 | +143.9% |
| Tangible fixed assets | 22/27 | €37,972 | €93,151 | +€55,180 | +145.3% |
| Furniture and vehicles | 24 | €32,002 | €77,354 | +€45,352 | +141.7% |
| Other tangible fixed assets | 26 | €5,969 | €15,797 | +€9,828 | +164.6% |
| Financial fixed assets | 28 | €378 | €378 | = | 0.0% |
| Current assets | 29/58 | €248,987 | €321,223 | +€72,236 | +29.0% |
| Amounts receivable within one year | 40/41 | €147,169 | €129,225 | -€17,944 | -12.2% |
| Trade receivables | 40 | €129,150 | €105,217 | -€23,933 | -18.5% |
| Other amounts receivable | 41 | €18,018 | €24,007 | +€5,989 | +33.2% |
| Cash at bank and in hand | 54/58 | €100,921 | €191,998 | +€91,077 | +90.2% |
| Deferred charges and accrued income | 490/1 | €897 | - | -€897 | |
| Total equity and liabilities | 10/49 | €287,337 | €414,752 | +€127,415 | +44.3% |
| Equity | 10/15 | €106,947 | €256,285 | +€149,338 | +139.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €65,860 | €214,860 | +€149,000 | +226.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €213,000 | +€149,000 | +232.8% |
| Profit (loss) carried forward | 14 | €34,587 | €34,925 | +€338 | +1.0% |
| Provisions and deferred taxes | 16 | €72,064 | €74,595 | +€2,531 | +3.5% |
| Provisions for liabilities and charges | 160/5 | €72,064 | €74,595 | +€2,531 | +3.5% |
| Other liabilities and charges | 164/5 | €72,064 | €74,595 | +€2,531 | +3.5% |
| Amounts payable | 17/49 | €108,326 | €83,872 | -€24,454 | -22.6% |
| Amounts payable after more than one year | 17 | €7,115 | €3,660 | -€3,455 | -48.6% |
| Financial debts | 170/4 | €7,115 | €3,660 | -€3,455 | -48.6% |
| Amounts payable within one year | 42/48 | €101,210 | €80,211 | -€20,999 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €31,032 | €8,455 | -€22,577 | -72.8% |
| Trade debts | 44 | €12,562 | €13,265 | +€704 | +5.6% |
| Suppliers | 440/4 | €12,562 | €13,265 | +€704 | +5.6% |
| Taxes, remuneration and social security | 45 | €45,959 | €46,396 | +€437 | +1.0% |
| Taxes | 450/3 | €36,605 | €31,356 | -€5,249 | -14.3% |
| Remuneration and social security | 454/9 | €9,355 | €15,040 | +€5,686 | +60.8% |
| Other amounts payable | 47/48 | €11,657 | €12,094 | +€437 | +3.7% |
| Remuneration, social security and pensions | 62 | €63,260 | €90,829 | +€27,569 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,378 | €18,654 | +€8,276 | +79.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€448 | €2,531 | +€2,979 | |
| Other operating charges | 640/8 | €5,226 | €2,283 | -€2,943 | -56.3% |
| Gross operating margin | 9900 | €257,204 | €415,574 | +€158,370 | +61.6% |
| Operating profit (loss) | 9901 | €178,788 | €301,277 | +€122,489 | +68.5% |
| Financial income | 75/76B | €3,564 | €1,017 | -€2,546 | -71.5% |
| Recurring financial income | 75 | €3,564 | €1,017 | -€2,546 | -71.5% |
| Financial charges | 65/66B | €90,026 | €80,383 | -€9,643 | -10.7% |
| Recurring financial charges | 65 | €90,026 | €80,383 | -€9,643 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €92,326 | €221,912 | +€129,586 | +140.4% |
| Income taxes | 67/77 | €27,735 | €72,574 | +€44,838 | +161.7% |
| Profit (loss) for the period | 9904 | €64,591 | €149,338 | +€84,747 | +131.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,591 | €149,338 | +€84,747 | +131.2% |
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 8 October 2026 via checked.be.