EVOLINE: what changed
Two financial 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.
EVOLINE
Largest movements
- Tangible fixed assets +€37,043
up €37,043 (+921.2%), from €4,021 to €41,064
of which Furniture and vehicles: +€37,106
- Cash +€4,559
up €4,559 (+17.2%), from €26,477 to €31,037
mainly Other debts (+€18,591) and Net result for the year (+€12,764)
- Stocks and contracts -€2,500
down €2,500 (-59.5%), from €4,200 to €1,700
- Receivables within one year +€1,871
up €1,871 (+2.7%), from €70,252 to €72,123
of which Trade receivables: +€5,783
- Deferred charges and accrued income -€1,579
no longer reported in 2025 (was €1,579)
- Other debts +€18,591
up €18,591 (+120.9%), from €15,373 to €33,964
- Profit (loss) carried forward +€12,764
up €12,764 (+19.3%), from €66,216 to €78,981
- Trade debts +€7,479
up €7,479 (+143.6%), from €5,206 to €12,685
- Gross operating margin -€35,088
down €35,088 (-46.9%), from €74,877 to €39,789
- Taxes -€7,386
down €7,386 (-53.4%), from €13,819 to €6,433
- Staff costs +€5,453
up €5,453 (+58.2%), from €9,365 to €14,818
- Financial income -€3,157
down €3,157 (-82.6%), from €3,822 to €665
- Depreciation +€2,259
up €2,259 (+139.1%), from €1,624 to €3,882
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 | €106,530 | €145,923 | +€39,394 | +37.0% |
| Fixed assets | 21/28 | €4,021 | €41,064 | +€37,043 | +921.2% |
| Tangible fixed assets | 22/27 | €4,021 | €41,064 | +€37,043 | +921.2% |
| Plant, machinery and equipment | 23 | €64 | - | -€64 | |
| Furniture and vehicles | 24 | €3,957 | €41,064 | +€37,106 | +937.7% |
| Current assets | 29/58 | €102,509 | €104,860 | +€2,351 | +2.3% |
| Stocks and contracts in progress | 3 | €4,200 | €1,700 | -€2,500 | -59.5% |
| Stocks | 30/36 | €4,200 | €1,700 | -€2,500 | -59.5% |
| Amounts receivable within one year | 40/41 | €70,252 | €72,123 | +€1,871 | +2.7% |
| Trade receivables | 40 | €49,604 | €55,387 | +€5,783 | +11.7% |
| Other amounts receivable | 41 | €20,648 | €16,736 | -€3,912 | -18.9% |
| Cash at bank and in hand | 54/58 | €26,477 | €31,037 | +€4,559 | +17.2% |
| Deferred charges and accrued income | 490/1 | €1,579 | - | -€1,579 | |
| Total equity and liabilities | 10/49 | €106,530 | €145,923 | +€39,394 | +37.0% |
| Equity | 10/15 | €80,476 | €93,241 | +€12,764 | +15.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,260 | €9,260 | = | 0.0% |
| Distributable reserves | 133 | €9,260 | €9,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,216 | €78,981 | +€12,764 | +19.3% |
| Amounts payable | 17/49 | €26,053 | €52,683 | +€26,630 | +102.2% |
| Amounts payable within one year | 42/48 | €26,053 | €52,683 | +€26,630 | +102.2% |
| Trade debts | 44 | €5,206 | €12,685 | +€7,479 | +143.6% |
| Suppliers | 440/4 | €5,206 | €12,685 | +€7,479 | +143.6% |
| Taxes, remuneration and social security | 45 | €5,474 | €6,034 | +€560 | +10.2% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €5,474 | €6,034 | +€560 | +10.2% |
| Other amounts payable | 47/48 | €15,373 | €33,964 | +€18,591 | +120.9% |
| Remuneration, social security and pensions | 62 | €9,365 | €14,818 | +€5,453 | +58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,624 | €3,882 | +€2,259 | +139.1% |
| Other operating charges | 640/8 | €149 | €469 | +€320 | +215.2% |
| Gross operating margin | 9900 | €74,877 | €39,789 | -€35,088 | -46.9% |
| Operating profit (loss) | 9901 | €63,740 | €20,620 | -€43,120 | -67.7% |
| Financial income | 75/76B | €3,822 | €665 | -€3,157 | -82.6% |
| Recurring financial income | 75 | €3,822 | €665 | -€3,157 | -82.6% |
| Financial charges | 65/66B | €1,248 | €2,087 | +€839 | +67.2% |
| Recurring financial charges | 65 | €1,248 | €2,087 | +€839 | +67.2% |
| Profit (loss) for the period before taxes | 9903 | €66,313 | €19,197 | -€47,116 | -71.1% |
| Income taxes | 67/77 | €13,819 | €6,433 | -€7,386 | -53.4% |
| Profit (loss) for the period | 9904 | €52,494 | €12,764 | -€39,730 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,494 | €12,764 | -€39,730 | -75.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.