Evolica: what changed
Evolica
Largest movements
- Cash +€37,481
up €37,481 (+75.7%), from €49,539 to €87,021
mainly Net result for the year (+€36,484) and Tax, wage and social debts (+€5,238)
- Receivables within one year -€4,301
down €4,301 (-12.8%), from €33,651 to €29,350
of which Trade receivables: -€12,180
- Deferred charges and accrued income -€1,290
down €1,290 (-41.7%), from €3,095 to €1,805
- Reserves +€36,484
up €36,484 (+63.0%), from €57,930 to €94,414
- Other debts -€6,081
down €6,081 (-70.4%), from €8,637 to €2,555
- Trade debts -€5,394
down €5,394 (-63.8%), from €8,453 to €3,059
- Tax, wage and social debts +€5,238
up €5,238 (+32.1%), from €16,308 to €21,546
of which Taxes: +€5,238
- Short-term financial debts +€2,497
new in 2025: €2,497
- Staff costs -€115,482
down €115,482 (-100%), from €115,482 to €0
- Gross operating margin -€113,169
down €113,169 (-62.3%), from €181,508 to €68,339
- Other operating charges +€8,045
up €8,045 (+259%), from €3,112 to €11,157
- Financial charges -€3,803
down €3,803 (-63.7%), from €5,972 to €2,169
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,328 | €127,071 | +€32,743 | +34.7% |
| Fixed assets | 21/28 | €8,043 | €8,895 | +€852 | +10.6% |
| Tangible fixed assets | 22/27 | €7,564 | €8,416 | +€852 | +11.3% |
| Plant, machinery and equipment | 23 | - | €2,643 | +€2,643 | |
| Furniture and vehicles | 24 | €7,564 | €5,773 | -€1,791 | -23.7% |
| Financial fixed assets | 28 | €479 | €479 | = | 0.0% |
| Current assets | 29/58 | €86,285 | €118,176 | +€31,891 | +37.0% |
| Amounts receivable within one year | 40/41 | €33,651 | €29,350 | -€4,301 | -12.8% |
| Trade receivables | 40 | €33,651 | €21,471 | -€12,180 | -36.2% |
| Other amounts receivable | 41 | - | €7,879 | +€7,879 | |
| Cash at bank and in hand | 54/58 | €49,539 | €87,021 | +€37,481 | +75.7% |
| Deferred charges and accrued income | 490/1 | €3,095 | €1,805 | -€1,290 | -41.7% |
| Total equity and liabilities | 10/49 | €94,328 | €127,071 | +€32,743 | +34.7% |
| Equity | 10/15 | €60,930 | €97,414 | +€36,484 | +59.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,930 | €94,414 | +€36,484 | +63.0% |
| Distributable reserves | 133 | €57,930 | €94,414 | +€36,484 | +63.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €33,398 | €29,657 | -€3,741 | -11.2% |
| Amounts payable within one year | 42/48 | €33,398 | €29,657 | -€3,741 | -11.2% |
| Financial debts | 43 | - | €2,497 | +€2,497 | |
| Credit institutions | 430/8 | - | €2,497 | +€2,497 | |
| Trade debts | 44 | €8,453 | €3,059 | -€5,394 | -63.8% |
| Suppliers | 440/4 | €8,453 | €3,059 | -€5,394 | -63.8% |
| Taxes, remuneration and social security | 45 | €16,308 | €21,546 | +€5,238 | +32.1% |
| Taxes | 450/3 | €16,308 | €21,546 | +€5,238 | +32.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,637 | €2,555 | -€6,081 | -70.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €1,040 | +€1,040 | |
| Remuneration, social security and pensions | 62 | €115,482 | €0 | -€115,482 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €2,679 | +€1,289 | +92.7% |
| Other operating charges | 640/8 | €3,112 | €11,157 | +€8,045 | +259% |
| Non-recurring operating charges | 66A | €1,795 | €0 | -€1,795 | -100% |
| Gross operating margin | 9900 | €181,508 | €68,339 | -€113,169 | -62.3% |
| Operating profit (loss) | 9901 | €59,729 | €54,504 | -€5,225 | -8.7% |
| Financial income | 75/76B | €0 | €137 | +€137 | |
| Recurring financial income | 75 | €0 | €137 | +€137 | |
| Financial charges | 65/66B | €5,972 | €2,169 | -€3,803 | -63.7% |
| Recurring financial charges | 65 | €5,972 | €2,169 | -€3,803 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €53,757 | €52,472 | -€1,285 | -2.4% |
| Income taxes | 67/77 | €16,673 | €15,988 | -€685 | -4.1% |
| Profit (loss) for the period | 9904 | €37,083 | €36,484 | -€600 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,083 | €36,484 | -€600 | -1.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.