Evolt: 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.
Evolt
Largest movements
- Receivables within one year -€83,942
down €83,942 (-64.4%), from €130,301 to €46,359
of which Other amounts receivable: -€56,162
- Cash +€43,184
up €43,184 (+124.8%), from €34,591 to €77,774
mainly Receivables within one year (+€83,942) and Net result for the year (+€48,830)
- Deferred charges and accrued income +€40,007
up €40,007 (+2102.9%), from €1,902 to €41,909
- Tangible fixed assets +€17,796
up €17,796 (+2.4%), from €733,862 to €751,658
of which Land and buildings: +€424,016
- Accrued charges and deferred income +€33,554
up €33,554 (+10875.0%), from €309 to €33,862
- Trade debts -€33,248
down €33,248 (-57.7%), from €57,668 to €24,420
- Profit (loss) carried forward +€28,830
up €28,830 (+20.9%), from €138,068 to €166,898
- Debts after one year -€17,904
down €17,904 (-3.3%), from €537,758 to €519,854
- Other debts +€14,197
up €14,197 (+49.1%), from €28,932 to €43,129
- Depreciation +€15,007
up €15,007 (+134.9%), from €11,127 to €26,134
- Gross operating margin +€6,943
up €6,943 (+4.0%), from €175,494 to €182,436
- Other operating charges +€6,744
up €6,744 (+202.1%), from €3,337 to €10,082
- Taxes -€4,489
down €4,489 (-23.6%), from €19,057 to €14,569
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 | €901,032 | €917,901 | +€16,870 | +1.9% |
| Fixed assets | 21/28 | €734,237 | €751,858 | +€17,621 | +2.4% |
| Tangible fixed assets | 22/27 | €733,862 | €751,658 | +€17,796 | +2.4% |
| Land and buildings | 22 | €296,437 | €720,453 | +€424,016 | +143.0% |
| Plant, machinery and equipment | 23 | €4,915 | €12,192 | +€7,277 | +148.0% |
| Furniture and vehicles | 24 | €4,601 | €8,833 | +€4,232 | +92.0% |
| Assets under construction and advance payments | 27 | €427,909 | €10,180 | -€417,729 | -97.6% |
| Financial fixed assets | 28 | €375 | €200 | -€175 | -46.7% |
| Current assets | 29/58 | €166,794 | €166,043 | -€751 | -0.5% |
| Amounts receivable within one year | 40/41 | €130,301 | €46,359 | -€83,942 | -64.4% |
| Trade receivables | 40 | €67,625 | €39,845 | -€27,780 | -41.1% |
| Other amounts receivable | 41 | €62,676 | €6,514 | -€56,162 | -89.6% |
| Cash at bank and in hand | 54/58 | €34,591 | €77,774 | +€43,184 | +124.8% |
| Deferred charges and accrued income | 490/1 | €1,902 | €41,909 | +€40,007 | +2102.9% |
| Total equity and liabilities | 10/49 | €901,032 | €917,901 | +€16,870 | +1.9% |
| Equity | 10/15 | €192,068 | €220,898 | +€28,830 | +15.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €53,500 | €53,500 | = | 0.0% |
| Distributable reserves | 133 | €53,500 | €53,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,068 | €166,898 | +€28,830 | +20.9% |
| Amounts payable | 17/49 | €708,964 | €697,004 | -€11,960 | -1.7% |
| Amounts payable after more than one year | 17 | €537,758 | €519,854 | -€17,904 | -3.3% |
| Financial debts | 170/4 | €537,758 | €519,854 | -€17,904 | -3.3% |
| Amounts payable within one year | 42/48 | €170,897 | €143,287 | -€27,610 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €47,177 | €52,034 | +€4,856 | +10.3% |
| Financial debts | 43 | €1,654 | €0 | -€1,654 | -100.0% |
| Credit institutions | 430/8 | €1,654 | €0 | -€1,654 | -100.0% |
| Trade debts | 44 | €57,668 | €24,420 | -€33,248 | -57.7% |
| Suppliers | 440/4 | €57,668 | €24,420 | -€33,248 | -57.7% |
| Advances received on contracts in progress | 46 | - | €724 | +€724 | |
| Taxes, remuneration and social security | 45 | €35,466 | €22,981 | -€12,485 | -35.2% |
| Taxes | 450/3 | €27,255 | €15,964 | -€11,291 | -41.4% |
| Remuneration and social security | 454/9 | €8,211 | €7,017 | -€1,194 | -14.5% |
| Other amounts payable | 47/48 | €28,932 | €43,129 | +€14,197 | +49.1% |
| Accrued charges and deferred income | 492/3 | €309 | €33,862 | +€33,554 | +10875.0% |
| Remuneration, social security and pensions | 62 | €56,439 | €56,672 | +€233 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,127 | €26,134 | +€15,007 | +134.9% |
| Other operating charges | 640/8 | €3,337 | €10,082 | +€6,744 | +202.1% |
| Non-recurring operating charges | 66A | - | €940 | +€940 | |
| Gross operating margin | 9900 | €175,494 | €182,436 | +€6,943 | +4.0% |
| Operating profit (loss) | 9901 | €104,590 | €88,609 | -€15,981 | -15.3% |
| Financial income | 75/76B | €2,080 | €2,013 | -€67 | -3.2% |
| Recurring financial income | 75 | €2,080 | €2,013 | -€67 | -3.2% |
| Financial charges | 65/66B | €26,036 | €27,223 | +€1,186 | +4.6% |
| Recurring financial charges | 65 | €26,036 | €27,223 | +€1,186 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €80,633 | €63,398 | -€17,235 | -21.4% |
| Income taxes | 67/77 | €19,057 | €14,569 | -€4,489 | -23.6% |
| Profit (loss) for the period | 9904 | €61,576 | €48,830 | -€12,746 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,576 | €48,830 | -€12,746 | -20.7% |
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.