Evolane: 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.
Evolane
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+50.1%), from €2.7m to €4.0m
of which Other amounts receivable: +€733,858
- Cash -€107,668
down €107,668 (-61.7%), from €174,526 to €66,858
mainly Receivables within one year (-€1.3m) and Investment in fixed assets (net) (-€20,306)
- Trade debts +€402,411
up €402,411 (+39.5%), from €1.0m to €1.4m
- Reserves +€325,100
up €325,100 (+19.5%), from €1.7m to €2.0m
of which Distributable reserves: +€337,730
- Accrued charges and deferred income +€316,762
up €316,762 (+156.7%), from €202,153 to €518,915
- Tax, wage and social debts +€193,878
up €193,878 (+187.4%), from €103,443 to €297,321
of which Taxes: +€163,110
- Turnover +€2.0m
up €2.0m (+36.7%), from €5.3m to €7.3m
- Purchases and services +€1.4m
up €1.4m (+34.1%), from €4.2m to €5.6m
- Gross operating margin +€515,168
up €515,168 (+43.7%), from €1.2m to €1.7m
- Staff costs +€292,738
up €292,738 (+31.9%), from €916,382 to €1.2m
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 | €3,071,534 | €4,300,394 | +€1.2m | +40.0% |
| Fixed assets | 21/28 | €89,207 | €92,692 | +€3,485 | +3.9% |
| Tangible fixed assets | 22/27 | €27,207 | €30,692 | +€3,485 | +12.8% |
| Plant, machinery and equipment | 23 | €27,207 | €29,946 | +€2,739 | +10.1% |
| Other tangible fixed assets | 26 | - | €746 | +€746 | |
| Financial fixed assets | 28 | €62,000 | €62,000 | = | 0.0% |
| Current assets | 29/58 | €2,982,326 | €4,207,702 | +€1.2m | +41.1% |
| Amounts receivable within one year | 40/41 | €2,695,857 | €4,045,155 | +€1.3m | +50.1% |
| Trade receivables | 40 | €1,566,765 | €2,182,204 | +€615,440 | +39.3% |
| Other amounts receivable | 41 | €1,129,092 | €1,862,950 | +€733,858 | +65.0% |
| Cash at bank and in hand | 54/58 | €174,526 | €66,858 | -€107,668 | -61.7% |
| Deferred charges and accrued income | 490/1 | €111,944 | €95,690 | -€16,254 | -14.5% |
| Total equity and liabilities | 10/49 | €3,071,534 | €4,300,394 | +€1.2m | +40.0% |
| Equity | 10/15 | €1,726,151 | €2,050,624 | +€324,473 | +18.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,663,255 | €1,988,355 | +€325,100 | +19.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €191,555 | €178,925 | -€12,630 | -6.6% |
| Distributable reserves | 133 | €1,465,500 | €1,803,230 | +€337,730 | +23.0% |
| Profit (loss) carried forward | 14 | €896 | €269 | -€627 | -70.0% |
| Provisions and deferred taxes | 16 | - | €1,336 | +€1,336 | |
| Provisions for liabilities and charges | 160/5 | - | €1,336 | +€1,336 | |
| Pensions and similar obligations | 160 | - | €1,336 | +€1,336 | |
| Amounts payable | 17/49 | €1,345,383 | €2,248,434 | +€903,051 | +67.1% |
| Amounts payable within one year | 42/48 | €1,143,230 | €1,729,519 | +€586,289 | +51.3% |
| Trade debts | 44 | €1,019,787 | €1,422,198 | +€402,411 | +39.5% |
| Suppliers | 440/4 | €1,019,787 | €1,422,198 | +€402,411 | +39.5% |
| Taxes, remuneration and social security | 45 | €103,443 | €297,321 | +€193,878 | +187.4% |
| Taxes | 450/3 | €7,836 | €170,945 | +€163,110 | +2081.6% |
| Remuneration and social security | 454/9 | €95,607 | €126,376 | +€30,769 | +32.2% |
| Other amounts payable | 47/48 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €202,153 | €518,915 | +€316,762 | +156.7% |
| Turnover | 70 | €5,320,687 | €7,270,723 | +€2.0m | +36.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,192,335 | €5,623,512 | +€1.4m | +34.1% |
| Remuneration, social security and pensions | 62 | €916,382 | €1,209,120 | +€292,738 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,777 | €16,822 | +€5,045 | +42.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,336 | +€1,336 | |
| Other operating charges | 640/8 | €5,549 | €5,611 | +€62 | +1.1% |
| Gross operating margin | 9900 | €1,179,341 | €1,694,509 | +€515,168 | +43.7% |
| Operating profit (loss) | 9901 | €245,633 | €461,621 | +€215,988 | +87.9% |
| Financial income | 75/76B | €40,150 | €32,200 | -€7,950 | -19.8% |
| Recurring financial income | 75 | €40,150 | €31,175 | -€8,975 | -22.4% |
| Non-recurring financial income | 76B | - | €1,025 | +€1,025 | |
| Financial charges | 65/66B | €31,014 | €47,266 | +€16,252 | +52.4% |
| Recurring financial charges | 65 | €31,014 | €47,266 | +€16,252 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €254,769 | €446,555 | +€191,786 | +75.3% |
| Income taxes | 67/77 | €66,970 | €122,082 | +€55,113 | +82.3% |
| Profit (loss) for the period | 9904 | €187,799 | €324,473 | +€136,673 | +72.8% |
| Transfer from tax-exempt reserves | 789 | - | €54,730 | +€54,730 | |
| Transfer to tax-exempt reserves | 689 | €84,200 | €42,100 | -€42,100 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,599 | €337,103 | +€233,503 | +225.4% |
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 3 October 2026 via checked.be.