EVOLIN: 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.
EVOLIN
Largest movements
- Stocks and contracts -€530,000
down €530,000 (-100.0%), from €530,000 to €0
- Cash +€107,192
up €107,192 (+740.6%), from €14,473 to €121,665
mainly Stocks and contracts (+€530,000) and Tax, wage and social debts (+€142,515)
- Tangible fixed assets -€78,009
down €78,009 (-6.9%), from €1.1m to €1.1m
of which Land and buildings: -€65,310
- Other debts -€598,934
down €598,934 (-100.0%), from €598,934 to €0
- Provisions -€192,261
down €192,261 (-47.3%), from €406,775 to €214,514
of which Deferred taxes: -€150,761
- Tax, wage and social debts +€142,515
up €142,515 (+31670.0%), from €450 to €142,965
of which Taxes: +€142,515
- Reserves +€91,840
up €91,840 (+6.1%), from €1.5m to €1.6m
of which Distributable reserves: +€544,123
- Accrued charges and deferred income +€53,986
up €53,986 (+851.7%), from €6,339 to €60,324
- Gross operating margin +€293,202
up €293,202, from -€17,043 to €276,159
- Taxes +€229,560
up €229,560 (+166311.6%), from €138 to €229,698
- Financial charges +€55,556
up €55,556 (+1758.0%), from €3,160 to €58,716
- Provisions -€41,500
down €41,500, from €0 to -€41,500
- Financial income +€3,966
up €3,966 (+19.5%), from €20,349 to €24,316
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 | €2,602,126 | €2,093,852 | -€508,275 | -19.5% |
| Fixed assets | 21/28 | €1,129,530 | €1,051,496 | -€78,034 | -6.9% |
| Tangible fixed assets | 22/27 | €1,129,505 | €1,051,496 | -€78,009 | -6.9% |
| Land and buildings | 22 | €1,092,417 | €1,027,107 | -€65,310 | -6.0% |
| Furniture and vehicles | 24 | €22,088 | €9,389 | -€12,699 | -57.5% |
| Other tangible fixed assets | 26 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100.0% |
| Current assets | 29/58 | €1,472,597 | €1,042,356 | -€430,241 | -29.2% |
| Stocks and contracts in progress | 3 | €530,000 | €0 | -€530,000 | -100.0% |
| Stocks | 30/36 | €530,000 | €0 | -€530,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €585,969 | €581,323 | -€4,646 | -0.8% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €580,969 | €576,323 | -€4,646 | -0.8% |
| Current investments | 50/53 | €323,630 | €323,630 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,473 | €121,665 | +€107,192 | +740.6% |
| Deferred charges and accrued income | 490/1 | €18,525 | €15,738 | -€2,786 | -15.0% |
| Total equity and liabilities | 10/49 | €2,602,126 | €2,093,852 | -€508,275 | -19.5% |
| Equity | 10/15 | €1,573,685 | €1,665,525 | +€91,840 | +5.8% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Reserves | 13 | €1,509,685 | €1,601,525 | +€91,840 | +6.1% |
| Non-distributable reserves | 130/1 | €6,400 | €6,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,400 | €6,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €903,356 | €451,072 | -€452,283 | -50.1% |
| Distributable reserves | 133 | €599,930 | €1,144,053 | +€544,123 | +90.7% |
| Provisions and deferred taxes | 16 | €406,775 | €214,514 | -€192,261 | -47.3% |
| Provisions for liabilities and charges | 160/5 | €41,500 | €0 | -€41,500 | -100.0% |
| Other liabilities and charges | 164/5 | €41,500 | €0 | -€41,500 | -100.0% |
| Deferred taxes | 168 | €365,275 | €214,514 | -€150,761 | -41.3% |
| Amounts payable | 17/49 | €621,666 | €213,812 | -€407,854 | -65.6% |
| Amounts payable within one year | 42/48 | €615,328 | €153,488 | -€461,839 | -75.1% |
| Trade debts | 44 | €15,944 | €10,523 | -€5,421 | -34.0% |
| Suppliers | 440/4 | €15,944 | €10,523 | -€5,421 | -34.0% |
| Taxes, remuneration and social security | 45 | €450 | €142,965 | +€142,515 | +31670.0% |
| Taxes | 450/3 | €0 | €142,515 | +€142,515 | |
| Remuneration and social security | 454/9 | €450 | €450 | = | 0.0% |
| Other amounts payable | 47/48 | €598,934 | €0 | -€598,934 | -100.0% |
| Accrued charges and deferred income | 492/3 | €6,339 | €60,324 | +€53,986 | +851.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,519 | €45,696 | +€1,178 | +2.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€41,500 | -€41,500 | |
| Other operating charges | 640/8 | €10,368 | €9,570 | -€798 | -7.7% |
| Non-recurring operating charges | 66A | - | €57,215 | +€57,215 | |
| Gross operating margin | 9900 | -€17,043 | €276,159 | +€293,202 | |
| Operating profit (loss) | 9901 | -€71,929 | €205,178 | +€277,107 | |
| Financial income | 75/76B | €20,349 | €24,316 | +€3,966 | +19.5% |
| Recurring financial income | 75 | €20,349 | €24,316 | +€3,966 | +19.5% |
| Financial charges | 65/66B | €3,160 | €58,716 | +€55,556 | +1758.0% |
| Recurring financial charges | 65 | €3,160 | €58,716 | +€55,556 | +1758.0% |
| Profit (loss) for the period before taxes | 9903 | -€54,740 | €170,777 | +€225,518 | |
| Transfer from deferred taxes | 780 | €7,151 | €150,761 | +€143,610 | +2008.2% |
| Income taxes | 67/77 | €138 | €229,698 | +€229,560 | +166311.6% |
| Profit (loss) for the period | 9904 | -€47,727 | €91,840 | +€139,567 | |
| Transfer from tax-exempt reserves | 789 | €21,453 | €452,283 | +€430,830 | +2008.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,274 | €544,123 | +€570,397 |
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 1 October 2026 via checked.be.