Evolanta: 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.
Evolanta
Largest movements
- Cash +€87,619
up €87,619 (+150%), from €58,576 to €146,195
mainly Net result for the year (+€94,700) and Trade debts (+€2,925)
- Deferred charges and accrued income +€4,058
up €4,058 (+25.7%), from €15,815 to €19,873
- Reserves +€94,700
up €94,700 (+268%), from €35,298 to €129,998
- Tax, wage and social debts -€9,200
down €9,200 (-42.8%), from €21,504 to €12,303
- Trade debts +€2,925
up €2,925 (+117%), from €2,510 to €5,435
- Other debts +€2,821
up €2,821 (+18.8%), from €15,034 to €17,855
- Gross operating margin +€78,365
up €78,365 (+171%), from €45,905 to €124,270
- Taxes +€17,710
up €17,710 (+185%), from €9,592 to €27,302
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.
Derived cash bridge
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 | €76,845 | €168,090 | +€91,245 | +119% |
| Formation expenses | 20 | €1,476 | €0 | -€1,476 | -100% |
| Fixed assets | 21/28 | €885 | €866 | -€19 | -2.2% |
| Tangible fixed assets | 22/27 | €885 | €866 | -€19 | -2.2% |
| Plant, machinery and equipment | 23 | €885 | €866 | -€19 | -2.2% |
| Current assets | 29/58 | €74,485 | €167,225 | +€92,740 | +125% |
| Amounts receivable within one year | 40/41 | €94 | €1,157 | +€1,063 | +1,136% |
| Trade receivables | 40 | - | €623 | +€623 | |
| Other amounts receivable | 41 | €94 | €533 | +€440 | +470% |
| Cash at bank and in hand | 54/58 | €58,576 | €146,195 | +€87,619 | +150% |
| Deferred charges and accrued income | 490/1 | €15,815 | €19,873 | +€4,058 | +25.7% |
| Total equity and liabilities | 10/49 | €76,845 | €168,090 | +€91,245 | +119% |
| Equity | 10/15 | €37,798 | €132,498 | +€94,700 | +251% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,298 | €129,998 | +€94,700 | +268% |
| Distributable reserves | 133 | €35,298 | €129,998 | +€94,700 | +268% |
| Amounts payable | 17/49 | €39,048 | €35,593 | -€3,455 | -8.8% |
| Amounts payable within one year | 42/48 | €39,048 | €35,593 | -€3,455 | -8.8% |
| Trade debts | 44 | €2,510 | €5,435 | +€2,925 | +117% |
| Suppliers | 440/4 | €2,510 | €5,435 | +€2,925 | +117% |
| Taxes, remuneration and social security | 45 | €21,504 | €12,303 | -€9,200 | -42.8% |
| Taxes | 450/3 | €21,504 | €12,303 | -€9,200 | -42.8% |
| Other amounts payable | 47/48 | €15,034 | €17,855 | +€2,821 | +18.8% |
| Non-recurring operating income | 76A | - | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €1,802 | +€1,181 | +190% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €45,905 | €124,270 | +€78,365 | +171% |
| Operating profit (loss) | 9901 | €45,284 | €122,349 | +€77,065 | +170% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €394 | €347 | -€48 | -12.1% |
| Recurring financial charges | 65 | €394 | €347 | -€48 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €44,890 | €122,002 | +€77,112 | +172% |
| Income taxes | 67/77 | €9,592 | €27,302 | +€17,710 | +185% |
| Profit (loss) for the period | 9904 | €35,298 | €94,700 | +€59,402 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €35,298 | €94,700 | +€59,402 | +168% |
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 20 October 2026 via checked.be.