EVOLAP: 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.
EVOLAP
Largest movements
- Cash +€14,557
up €14,557 (+132.7%), from €10,972 to €25,529
mainly Net result for the year (+€12,491) and Tax, wage and social debts (+€6,029)
- Receivables within one year +€4,512
up €4,512 (+58.7%), from €7,687 to €12,200
of which Other amounts receivable: +€3,847
- Tangible fixed assets -€1,536
down €1,536 (-21.7%), from €7,061 to €5,525
of which Furniture and vehicles: -€1,030
- Profit (loss) carried forward +€12,491
up €12,491 (+93.2%), from €13,397 to €25,888
- Tax, wage and social debts +€6,029
up €6,029 (+85.1%), from €7,083 to €13,112
- Trade debts -€881
down €881 (-45.5%), from €1,938 to €1,057
- Gross operating margin +€5,521
up €5,521 (+41.3%), from €13,368 to €18,889
- Taxes +€784
up €784 (+23.6%), from €3,327 to €4,111
- Depreciation +€253
up €253 (+14.9%), from €1,703 to €1,956
- Financial income +€245
new in 2025: €245
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 | €25,804 | €43,323 | +€17,519 | +67.9% |
| Fixed assets | 21/28 | €7,061 | €5,525 | -€1,536 | -21.7% |
| Tangible fixed assets | 22/27 | €7,061 | €5,525 | -€1,536 | -21.7% |
| Furniture and vehicles | 24 | €4,799 | €3,770 | -€1,030 | -21.5% |
| Other tangible fixed assets | 26 | €2,261 | €1,755 | -€506 | -22.4% |
| Current assets | 29/58 | €18,744 | €37,798 | +€19,054 | +101.7% |
| Amounts receivable within one year | 40/41 | €7,687 | €12,200 | +€4,512 | +58.7% |
| Trade receivables | 40 | €7,687 | €8,353 | +€665 | +8.7% |
| Other amounts receivable | 41 | - | €3,847 | +€3,847 | |
| Cash at bank and in hand | 54/58 | €10,972 | €25,529 | +€14,557 | +132.7% |
| Deferred charges and accrued income | 490/1 | €84 | €69 | -€15 | -18.1% |
| Total equity and liabilities | 10/49 | €25,804 | €43,323 | +€17,519 | +67.9% |
| Equity | 10/15 | €16,397 | €28,888 | +€12,491 | +76.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,397 | €25,888 | +€12,491 | +93.2% |
| Amounts payable | 17/49 | €9,407 | €14,435 | +€5,028 | +53.5% |
| Amounts payable within one year | 42/48 | €9,407 | €14,435 | +€5,028 | +53.5% |
| Financial debts | 43 | - | €267 | +€267 | |
| Credit institutions | 430/8 | - | €267 | +€267 | |
| Trade debts | 44 | €1,938 | €1,057 | -€881 | -45.5% |
| Suppliers | 440/4 | €1,938 | €1,057 | -€881 | -45.5% |
| Taxes, remuneration and social security | 45 | €7,083 | €13,112 | +€6,029 | +85.1% |
| Taxes | 450/3 | €7,083 | €13,112 | +€6,029 | +85.1% |
| Other amounts payable | 47/48 | €386 | - | -€386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,703 | €1,956 | +€253 | +14.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,368 | €18,889 | +€5,521 | +41.3% |
| Operating profit (loss) | 9901 | €11,278 | €16,533 | +€5,255 | +46.6% |
| Financial income | 75/76B | - | €245 | +€245 | |
| Recurring financial income | 75 | - | €245 | +€245 | |
| Financial charges | 65/66B | €142 | €177 | +€35 | +24.6% |
| Recurring financial charges | 65 | €142 | €177 | +€35 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €11,136 | €16,602 | +€5,465 | +49.1% |
| Income taxes | 67/77 | €3,327 | €4,111 | +€784 | +23.6% |
| Profit (loss) for the period | 9904 | €7,810 | €12,491 | +€4,681 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,810 | €12,491 | +€4,681 | +59.9% |
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 30 September 2026 via checked.be.