EVOLENE: 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.
EVOLENE
Largest movements
- Tangible fixed assets -€20,391
down €20,391 (-21.9%), from €93,267 to €72,876
of which Furniture and vehicles: -€10,199
- Receivables within one year -€5,017
down €5,017 (-60.9%), from €8,231 to €3,214
of which Trade receivables: -€3,993
- Profit (loss) carried forward -€16,650
down €16,650 (-90.2%), from -€18,457 to -€35,107
- Debts after one year -€8,096
down €8,096 (-40.0%), from €20,231 to €12,135
- Other debts +€1,857
up €1,857 (+239.9%), from €774 to €2,631
- Tax, wage and social debts -€1,701
no longer reported in 2025 (was €1,701)
- Gross operating margin -€12,923
down €12,923 (-70.2%), from €18,402 to €5,478
- Financial charges -€595
down €595 (-26.9%), from €2,215 to €1,620
- Depreciation +€311
up €311 (+1.5%), from €20,080 to €20,391
- Financial income +€210
up €210 (+127.9%), from €164 to €374
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 | €150,305 | €126,501 | -€23,804 | -15.8% |
| Fixed assets | 21/28 | €93,317 | €72,926 | -€20,391 | -21.9% |
| Tangible fixed assets | 22/27 | €93,267 | €72,876 | -€20,391 | -21.9% |
| Land and buildings | 22 | €34,091 | €28,409 | -€5,682 | -16.7% |
| Plant, machinery and equipment | 23 | €27,057 | €22,547 | -€4,509 | -16.7% |
| Furniture and vehicles | 24 | €32,119 | €21,920 | -€10,199 | -31.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €56,988 | €53,574 | -€3,414 | -6.0% |
| Amounts receivable within one year | 40/41 | €8,231 | €3,214 | -€5,017 | -60.9% |
| Trade receivables | 40 | €6,892 | €2,899 | -€3,993 | -57.9% |
| Other amounts receivable | 41 | €1,339 | €315 | -€1,024 | -76.5% |
| Cash at bank and in hand | 54/58 | €47,877 | €49,120 | +€1,243 | +2.6% |
| Deferred charges and accrued income | 490/1 | €880 | €1,240 | +€360 | +40.9% |
| Total equity and liabilities | 10/49 | €150,305 | €126,501 | -€23,804 | -15.8% |
| Equity | 10/15 | €116,584 | €99,934 | -€16,650 | -14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €122,641 | €122,641 | = | 0.0% |
| 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 | €120,781 | €120,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,457 | -€35,107 | -€16,650 | -90.2% |
| Amounts payable | 17/49 | €33,721 | €26,566 | -€7,154 | -21.2% |
| Amounts payable after more than one year | 17 | €20,231 | €12,135 | -€8,096 | -40.0% |
| Financial debts | 170/4 | €20,231 | €12,135 | -€8,096 | -40.0% |
| Amounts payable within one year | 42/48 | €13,490 | €14,432 | +€942 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €7,727 | €8,096 | +€369 | +4.8% |
| Trade debts | 44 | €3,288 | €3,705 | +€417 | +12.7% |
| Suppliers | 440/4 | €3,288 | €3,705 | +€417 | +12.7% |
| Taxes, remuneration and social security | 45 | €1,701 | - | -€1,701 | |
| Taxes | 450/3 | €1,701 | - | -€1,701 | |
| Other amounts payable | 47/48 | €774 | €2,631 | +€1,857 | +239.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,080 | €20,391 | +€311 | +1.5% |
| Other operating charges | 640/8 | €420 | €299 | -€121 | -28.9% |
| Gross operating margin | 9900 | €18,402 | €5,478 | -€12,923 | -70.2% |
| Operating profit (loss) | 9901 | -€2,098 | -€15,211 | -€13,113 | -625.0% |
| Financial income | 75/76B | €164 | €374 | +€210 | +127.9% |
| Recurring financial income | 75 | €164 | €374 | +€210 | +127.9% |
| Financial charges | 65/66B | €2,215 | €1,620 | -€595 | -26.9% |
| Recurring financial charges | 65 | €2,215 | €1,620 | -€595 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,149 | -€16,456 | -€12,308 | -296.7% |
| Income taxes | 67/77 | €214 | €194 | -€20 | -9.6% |
| Profit (loss) for the period | 9904 | -€4,363 | -€16,650 | -€12,287 | -281.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,363 | -€16,650 | -€12,287 | -281.6% |
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 7 October 2026 via checked.be.