EVOLTA ENGINEERS: 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.
What changed
EVOLTA ENGINEERS
NACE 71.122, Land surveying
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€306,806
2024 · €421,179-€727,986
Equity
€1.9m
2024 · €2.2m-€306,806
Cash
€88,802
2024 · €49,895+€38,907
Balance sheet total
€7.7m
2024 · €7.9m-€188,166
Largest movements
Assets
- Stocks and contracts -€140,503
down €140,503 (-3.4%), from €4.1m to €4.0m
- Tangible fixed assets -€84,391
down €84,391 (-17.4%), from €484,237 to €399,845
Equity and liabilities
- Short-term financial debts +€846,688
up €846,688 (+77.0%), from €1.1m to €1.9m
- Current portion of long-term debt -€513,412
down €513,412 (-90.0%), from €570,656 to €57,244
- Other debts -€400,000
down €400,000 (-80.0%), from €500,106 to €100,106
- Reserves -€200,000
down €200,000 (-11.4%), from €1.8m to €1.6m
of which Distributable reserves: -€200,000
- Trade debts +€129,117
up €129,117 (+8.3%), from €1.6m to €1.7m
Income statement
- Staff costs +€515,271
up €515,271 (+11.7%), from €4.4m to €4.9m
- Goods and materials -€493,764
down €493,764 (-10.9%), from €4.5m to €4.0m
- Other operating income -€483,194
down €483,194 (-68.3%), from €706,976 to €223,782
- Taxes -€153,503
down €153,503 (-96.8%), from €158,522 to €5,019
of which Taxes: -€152,388
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.
Result 2024
€421,179
Turnover
+€64,941
Other operating income
-€483,194
Goods and materials
+€493,764
Services and other goods
-€15,158
Staff costs
-€515,271
Depreciation
-€5,459
Provisions
+€28,427
Other operating charges
+€23,904
Other operating items
-€442,121
Financial income
+€6,326
Financial charges
-€37,647
Taxes
+€153,503
Result 2025
-€306,806
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.
From operations
-€223,678
Investment
-€76,480
Financing
+€339,065
Cash 2024
€49,895
From operations (derived)
-€223,678
Net result for the year
-€306,806
Depreciation
+€180,610
Stocks and contracts
+€140,503
Receivables within one year
-€25,811
Deferred charges and accrued income
+€8,251
Provisions
-€28,427
Trade debts
+€129,117
Tax, wage and social debts
+€83,363
Other debts
-€400,000
Accrued charges and deferred income
-€4,478
Investment (derived)
-€76,480
Investment in fixed assets (net)
-€76,480
Financing
+€339,065
Debts after one year
+€5,789
Current portion of long-term debt
-€513,412
Short-term financial debts
+€846,688
Cash 2025
€88,802
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,898,221 | €7,710,055 | -€188,166 | -2.4% |
| Fixed assets | 21/28 | €1,528,342 | €1,424,212 | -€104,130 | -6.8% |
| Intangible fixed assets | 21 | €8,109 | - | -€8,109 | |
| Tangible fixed assets | 22/27 | €484,237 | €399,845 | -€84,391 | -17.4% |
| Plant, machinery and equipment | 23 | €142,997 | €109,106 | -€33,892 | -23.7% |
| Furniture and vehicles | 24 | €279,034 | €250,542 | -€28,492 | -10.2% |
| Other tangible fixed assets | 26 | €62,205 | €40,198 | -€22,008 | -35.4% |
| Financial fixed assets | 28 | €1,035,996 | €1,024,366 | -€11,630 | -1.1% |
| Affiliated companies | 280/1 | - | €75,000 | +€75,000 | |
| Amounts receivable | 281 | - | €75,000 | +€75,000 | |
| Companies linked by participating interests | 282/3 | €4,750 | €4,725 | -€25 | -0.5% |
| Participating interests | 282 | €4,750 | €4,725 | -€25 | -0.5% |
| Other financial fixed assets | 284/8 | €1,031,246 | €944,641 | -€86,605 | -8.4% |
| Amounts receivable and cash guarantees | 285/8 | €1,031,246 | €944,641 | -€86,605 | -8.4% |
| Current assets | 29/58 | €6,369,879 | €6,285,843 | -€84,036 | -1.3% |
| Stocks and contracts in progress | 3 | €4,136,194 | €3,995,691 | -€140,503 | -3.4% |
| Contracts in progress | 37 | €4,136,194 | €3,995,691 | -€140,503 | -3.4% |
| Amounts receivable within one year | 40/41 | €2,112,842 | €2,138,652 | +€25,811 | +1.2% |
| Trade receivables | 40 | €1,812,842 | €1,803,174 | -€9,667 | -0.5% |
| Other amounts receivable | 41 | €300,000 | €335,478 | +€35,478 | +11.8% |
| Cash at bank and in hand | 54/58 | €49,895 | €88,802 | +€38,907 | +78.0% |
| Deferred charges and accrued income | 490/1 | €70,949 | €62,698 | -€8,251 | -11.6% |
| Total equity and liabilities | 10/49 | €7,898,221 | €7,710,055 | -€188,166 | -2.4% |
| Equity | 10/15 | €2,221,734 | €1,914,927 | -€306,806 | -13.8% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €1,754,472 | €1,554,472 | -€200,000 | -11.4% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Legal reserve | 130 | €35,000 | €35,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,608 | €59,608 | = | 0.0% |
| Distributable reserves | 133 | €1,659,863 | €1,459,863 | -€200,000 | -12.0% |
| Profit (loss) carried forward | 14 | €117,262 | €10,456 | -€106,806 | -91.1% |
| Provisions and deferred taxes | 16 | €28,427 | - | -€28,427 | |
| Provisions for liabilities and charges | 160/5 | €28,427 | - | -€28,427 | |
| Other liabilities and charges | 164/5 | €28,427 | - | -€28,427 | |
| Amounts payable | 17/49 | €5,648,060 | €5,795,127 | +€147,067 | +2.6% |
| Amounts payable after more than one year | 17 | €1,025,806 | €1,031,596 | +€5,789 | +0.6% |
| Financial debts | 170/4 | €1,025,806 | €1,031,596 | +€5,789 | +0.6% |
| Leasing and similar obligations | 172 | €125,806 | €131,596 | +€5,789 | +4.6% |
| Other loans | 174 | €900,000 | €900,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,596,676 | €4,742,431 | +€145,756 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €570,656 | €57,244 | -€513,412 | -90.0% |
| Financial debts | 43 | €1,100,000 | €1,946,688 | +€846,688 | +77.0% |
| Credit institutions | 430/8 | €1,100,000 | €1,946,688 | +€846,688 | +77.0% |
| Trade debts | 44 | €1,559,942 | €1,689,058 | +€129,117 | +8.3% |
| Suppliers | 440/4 | €1,559,942 | €1,689,058 | +€129,117 | +8.3% |
| Taxes, remuneration and social security | 45 | €865,973 | €949,336 | +€83,363 | +9.6% |
| Taxes | 450/3 | €288,016 | €365,662 | +€77,647 | +27.0% |
| Remuneration and social security | 454/9 | €577,957 | €583,674 | +€5,717 | +1.0% |
| Other amounts payable | 47/48 | €500,106 | €100,106 | -€400,000 | -80.0% |
| Accrued charges and deferred income | 492/3 | €25,578 | €21,100 | -€4,478 | -17.5% |
| Operating income | 70/76A | €13,270,729 | €12,410,355 | -€860,374 | -6.5% |
| Turnover | 70 | €12,052,566 | €12,117,507 | +€64,941 | +0.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €511,188 | -€140,503 | -€651,691 | |
| Other operating income | 74 | €706,976 | €223,782 | -€483,194 | -68.3% |
| Non-recurring operating income | 76A | - | €209,570 | +€209,570 | |
| Operating charges | 60/66A | €12,623,724 | €12,613,516 | -€10,208 | -0.1% |
| Goods for resale, raw materials and consumables | 60 | €4,523,413 | €4,029,649 | -€493,764 | -10.9% |
| Purchases | 600/8 | €4,523,413 | €4,029,649 | -€493,764 | -10.9% |
| Services and other goods | 61 | €3,502,994 | €3,518,152 | +€15,158 | +0.4% |
| Remuneration, social security and pensions | 62 | €4,397,780 | €4,913,051 | +€515,271 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,151 | €180,610 | +€5,459 | +3.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€28,427 | -€28,427 | |
| Other operating charges | 640/8 | €24,385 | €481 | -€23,904 | -98.0% |
| Operating profit (loss) | 9901 | €647,005 | -€203,161 | -€850,167 | |
| Financial income | 75/76B | €5,405 | €11,730 | +€6,326 | +117.0% |
| Recurring financial income | 75 | €5,405 | €11,730 | +€6,326 | +117.0% |
| Income from financial fixed assets | 750 | €2,144 | €2,836 | +€692 | +32.3% |
| Income from current assets | 751 | €2,579 | - | -€2,579 | |
| Other financial income | 752/9 | €682 | €8,894 | +€8,212 | +1203.5% |
| Financial charges | 65/66B | €72,709 | €110,356 | +€37,647 | +51.8% |
| Recurring financial charges | 65 | €72,709 | €110,356 | +€37,647 | +51.8% |
| Debt charges | 650 | €72,689 | €109,678 | +€36,989 | +50.9% |
| Other financial charges | 652/9 | €20 | €679 | +€659 | +3274.9% |
| Profit (loss) for the period before taxes | 9903 | €579,701 | -€301,787 | -€881,488 | |
| Income taxes | 67/77 | €158,522 | €5,019 | -€153,503 | -96.8% |
| Taxes | 670/3 | €158,522 | €6,134 | -€152,388 | -96.1% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,115 | +€1,115 | |
| Profit (loss) for the period | 9904 | €421,179 | -€306,806 | -€727,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €421,179 | -€306,806 | -€727,986 |
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 10 October 2026 via checked.be.