EVOL TD: 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.
EVOL TD
Largest movements
- Cash +€28,896
up €28,896 (+267.2%), from €10,813 to €39,709
mainly Other debts (+€55,838) and Net result for the year (+€46,877)
- Receivables within one year -€19,225
down €19,225 (-19.6%), from €97,990 to €78,765
of which Trade receivables: -€21,095
- Tangible fixed assets -€11,418
down €11,418 (-46.0%), from €24,823 to €13,405
of which Leasing and similar rights: -€18,542
- Other debts +€55,838
up €55,838 (+144.9%), from €38,528 to €94,366
- Reserves -€53,923
down €53,923 (-98.9%), from €54,500 to €576
- Short-term financial debts +€7,978
up €7,978 (+113.0%), from €7,060 to €15,038
- Tax, wage and social debts -€6,880
down €6,880 (-66.9%), from €10,286 to €3,406
of which Taxes: -€5,380
- Current portion of long-term debt -€4,858
no longer reported in 2026 (was €4,858)
- Gross operating margin +€5,199
up €5,199 (+6.8%), from €76,107 to €81,306
- Depreciation +€1,439
up €1,439 (+10.5%), from €13,713 to €15,153
- Taxes +€851
up €851 (+4.8%), from €17,758 to €18,608
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,423 | €133,109 | -€2,314 | -1.7% |
| Fixed assets | 21/28 | €24,823 | €13,405 | -€11,418 | -46.0% |
| Tangible fixed assets | 22/27 | €24,823 | €13,405 | -€11,418 | -46.0% |
| Plant, machinery and equipment | 23 | €6,281 | €5,410 | -€871 | -13.9% |
| Furniture and vehicles | 24 | - | €7,995 | +€7,995 | |
| Leasing and similar rights | 25 | €18,542 | - | -€18,542 | |
| Current assets | 29/58 | €110,600 | €119,704 | +€9,104 | +8.2% |
| Amounts receivable within one year | 40/41 | €97,990 | €78,765 | -€19,225 | -19.6% |
| Trade receivables | 40 | €44,235 | €23,140 | -€21,095 | -47.7% |
| Other amounts receivable | 41 | €53,755 | €55,625 | +€1,870 | +3.5% |
| Cash at bank and in hand | 54/58 | €10,813 | €39,709 | +€28,896 | +267.2% |
| Deferred charges and accrued income | 490/1 | €1,796 | €1,229 | -€567 | -31.6% |
| Total equity and liabilities | 10/49 | €135,423 | €133,109 | -€2,314 | -1.7% |
| Equity | 10/15 | €73,100 | €19,176 | -€53,923 | -73.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,500 | €576 | -€53,923 | -98.9% |
| Distributable reserves | 133 | €54,500 | €576 | -€53,923 | -98.9% |
| Amounts payable | 17/49 | €62,323 | €113,933 | +€51,610 | +82.8% |
| Amounts payable within one year | 42/48 | €62,198 | €113,933 | +€51,735 | +83.2% |
| Current portion of amounts payable after more than one year | 42 | €4,858 | - | -€4,858 | |
| Financial debts | 43 | €7,060 | €15,038 | +€7,978 | +113.0% |
| Credit institutions | 430/8 | €7,060 | €15,038 | +€7,978 | +113.0% |
| Trade debts | 44 | €1,467 | €1,123 | -€344 | -23.4% |
| Suppliers | 440/4 | €1,467 | €1,123 | -€344 | -23.4% |
| Taxes, remuneration and social security | 45 | €10,286 | €3,406 | -€6,880 | -66.9% |
| Taxes | 450/3 | €7,786 | €2,406 | -€5,380 | -69.1% |
| Remuneration and social security | 454/9 | €2,500 | €1,000 | -€1,500 | -60.0% |
| Other amounts payable | 47/48 | €38,528 | €94,366 | +€55,838 | +144.9% |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,713 | €15,153 | +€1,439 | +10.5% |
| Other operating charges | 640/8 | €2,038 | €1,608 | -€430 | -21.1% |
| Gross operating margin | 9900 | €76,107 | €81,306 | +€5,199 | +6.8% |
| Operating profit (loss) | 9901 | €60,355 | €64,545 | +€4,189 | +6.9% |
| Financial income | 75/76B | €1,951 | €1,533 | -€419 | -21.4% |
| Recurring financial income | 75 | €1,951 | €1,533 | -€419 | -21.4% |
| Financial charges | 65/66B | €1,025 | €593 | -€432 | -42.2% |
| Recurring financial charges | 65 | €1,025 | €593 | -€432 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €61,282 | €65,485 | +€4,203 | +6.9% |
| Income taxes | 67/77 | €17,758 | €18,608 | +€851 | +4.8% |
| Profit (loss) for the period | 9904 | €43,524 | €46,877 | +€3,352 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,524 | €46,877 | +€3,352 | +7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.