EVOLIA: 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.
EVOLIA
Largest movements
- Receivables within one year +€24,308
up €24,308 (+7.8%), from €309,779 to €334,087
of which Trade receivables: +€28,844
- Tangible fixed assets -€12,050
down €12,050 (-41.9%), from €28,769 to €16,720
of which Furniture and vehicles: -€10,721
- Deferred charges and accrued income +€6,715
up €6,715 (+101.9%), from €6,587 to €13,302
- Trade debts +€108,403
up €108,403 (+187.1%), from €57,944 to €166,347
- Reserves -€66,641
down €66,641 (-51.3%), from €129,812 to €63,171
of which Distributable reserves: -€66,641
- Tax, wage and social debts +€17,905
up €17,905 (+11.1%), from €161,892 to €179,796
of which Taxes: +€15,096
- Current portion of long-term debt -€15,375
down €15,375 (-16.3%), from €94,229 to €78,854
- Accrued charges and deferred income -€12,754
down €12,754 (-87.9%), from €14,517 to €1,763
- Gross operating margin -€212,016
down €212,016 (-16.7%), from €1.3m to €1.1m
- Staff costs -€61,541
down €61,541 (-5.3%), from €1.2m to €1.1m
- Other operating charges -€17,537
down €17,537 (-96.5%), from €18,169 to €632
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 | €591,941 | €614,932 | +€22,991 | +3.9% |
| Fixed assets | 21/28 | €29,021 | €16,972 | -€12,050 | -41.5% |
| Tangible fixed assets | 22/27 | €28,769 | €16,720 | -€12,050 | -41.9% |
| Furniture and vehicles | 24 | €22,683 | €11,963 | -€10,721 | -47.3% |
| Other tangible fixed assets | 26 | €6,086 | €4,757 | -€1,329 | -21.8% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €562,919 | €597,960 | +€35,041 | +6.2% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €309,779 | €334,087 | +€24,308 | +7.8% |
| Trade receivables | 40 | €283,509 | €312,353 | +€28,844 | +10.2% |
| Other amounts receivable | 41 | €26,271 | €21,734 | -€4,536 | -17.3% |
| Cash at bank and in hand | 54/58 | €196,553 | €200,572 | +€4,019 | +2.0% |
| Deferred charges and accrued income | 490/1 | €6,587 | €13,302 | +€6,715 | +101.9% |
| Total equity and liabilities | 10/49 | €591,941 | €614,932 | +€22,991 | +3.9% |
| Equity | 10/15 | €254,812 | €188,171 | -€66,641 | -26.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €129,812 | €63,171 | -€66,641 | -51.3% |
| Non-distributable reserves | 130/1 | €3,265 | €3,265 | = | 0.0% |
| Legal reserve | 130 | €3,265 | €3,265 | = | 0.0% |
| Distributable reserves | 133 | €126,547 | €59,906 | -€66,641 | -52.7% |
| Amounts payable | 17/49 | €337,128 | €426,760 | +€89,632 | +26.6% |
| Amounts payable after more than one year | 17 | €8,547 | - | -€8,547 | |
| Financial debts | 170/4 | €8,547 | - | -€8,547 | |
| Amounts payable within one year | 42/48 | €314,064 | €424,997 | +€110,933 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €94,229 | €78,854 | -€15,375 | -16.3% |
| Trade debts | 44 | €57,944 | €166,347 | +€108,403 | +187.1% |
| Suppliers | 440/4 | €57,944 | €166,347 | +€108,403 | +187.1% |
| Taxes, remuneration and social security | 45 | €161,892 | €179,796 | +€17,905 | +11.1% |
| Taxes | 450/3 | €57,493 | €72,589 | +€15,096 | +26.3% |
| Remuneration and social security | 454/9 | €104,399 | €107,208 | +€2,808 | +2.7% |
| Accrued charges and deferred income | 492/3 | €14,517 | €1,763 | -€12,754 | -87.9% |
| Remuneration, social security and pensions | 62 | €1,154,418 | €1,092,877 | -€61,541 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,066 | €14,550 | -€2,516 | -14.7% |
| Other operating charges | 640/8 | €18,169 | €632 | -€17,537 | -96.5% |
| Gross operating margin | 9900 | €1,267,208 | €1,055,191 | -€212,016 | -16.7% |
| Operating profit (loss) | 9901 | €77,555 | -€52,868 | -€130,423 | |
| Financial income | 75/76B | €1,542 | €4,402 | +€2,860 | +185.5% |
| Recurring financial income | 75 | €1,542 | €4,402 | +€2,860 | +185.5% |
| Financial charges | 65/66B | €23,012 | €17,082 | -€5,930 | -25.8% |
| Recurring financial charges | 65 | €23,012 | €17,082 | -€5,930 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €56,085 | -€65,548 | -€121,633 | |
| Income taxes | 67/77 | €59 | €1,093 | +€1,034 | +1758.2% |
| Profit (loss) for the period | 9904 | €56,026 | -€66,641 | -€122,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,026 | -€66,641 | -€122,667 |
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 4 October 2026 via checked.be.