EVOLTI: 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.
EVOLTI
Largest movements
- Current investments -€70,000
down €70,000 (-33.3%), from €210,000 to €140,000
- Cash -€19,606
down €19,606 (-38.1%), from €51,504 to €31,898
mainly Contributions, distributions and other (-€172,996) and Tax, wage and social debts (-€36,698)
- Reserves -€89,227
down €89,227 (-51.6%), from €172,996 to €83,769
- Other debts +€42,550
up €42,550 (+207.6%), from €20,492 to €63,042
- Tax, wage and social debts -€36,698
down €36,698 (-62.8%), from €58,463 to €21,765
- Trade debts -€6,872
down €6,872 (-54.0%), from €12,714 to €5,842
- Financial income +€6,324
up €6,324 (+80460.9%), from €8 to €6,332
- Taxes +€2,901
up €2,901 (+13.6%), from €21,381 to €24,282
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,664 | €180,138 | -€89,526 | -33.2% |
| Fixed assets | 21/28 | €1,678 | €373 | -€1,305 | -77.8% |
| Tangible fixed assets | 22/27 | €1,623 | €318 | -€1,305 | -80.4% |
| Furniture and vehicles | 24 | €1,623 | €318 | -€1,305 | -80.4% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €267,986 | €179,765 | -€88,221 | -32.9% |
| Amounts receivable within one year | 40/41 | €3,339 | €4,805 | +€1,466 | +43.9% |
| Trade receivables | 40 | €3,339 | €4,794 | +€1,455 | +43.6% |
| Other amounts receivable | 41 | €0 | €10 | +€10 | |
| Current investments | 50/53 | €210,000 | €140,000 | -€70,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €51,504 | €31,898 | -€19,606 | -38.1% |
| Deferred charges and accrued income | 490/1 | €3,143 | €3,063 | -€80 | -2.6% |
| Total equity and liabilities | 10/49 | €269,664 | €180,138 | -€89,526 | -33.2% |
| Equity | 10/15 | €177,996 | €88,769 | -€89,227 | -50.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €172,996 | €83,769 | -€89,227 | -51.6% |
| Distributable reserves | 133 | €172,996 | €83,769 | -€89,227 | -51.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €91,668 | €91,369 | -€299 | -0.3% |
| Amounts payable within one year | 42/48 | €91,668 | €91,369 | -€299 | -0.3% |
| Financial debts | 43 | €0 | €720 | +€720 | |
| Credit institutions | 430/8 | €0 | €720 | +€720 | |
| Trade debts | 44 | €12,714 | €5,842 | -€6,872 | -54.0% |
| Suppliers | 440/4 | €12,714 | €5,842 | -€6,872 | -54.0% |
| Taxes, remuneration and social security | 45 | €58,463 | €21,765 | -€36,698 | -62.8% |
| Taxes | 450/3 | €58,463 | €21,765 | -€36,698 | -62.8% |
| Other amounts payable | 47/48 | €20,492 | €63,042 | +€42,550 | +207.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €1,305 | -€0 | 0.0% |
| Other operating charges | 640/8 | €106 | €132 | +€26 | +24.2% |
| Gross operating margin | 9900 | €104,017 | €104,105 | +€88 | +0.1% |
| Operating profit (loss) | 9901 | €102,606 | €102,669 | +€63 | +0.1% |
| Financial income | 75/76B | €8 | €6,332 | +€6,324 | +80460.9% |
| Recurring financial income | 75 | €8 | €6,332 | +€6,324 | +80460.9% |
| Financial charges | 65/66B | €790 | €950 | +€160 | +20.2% |
| Recurring financial charges | 65 | €790 | €950 | +€160 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €101,824 | €108,052 | +€6,227 | +6.1% |
| Income taxes | 67/77 | €21,381 | €24,282 | +€2,901 | +13.6% |
| Profit (loss) for the period | 9904 | €80,443 | €83,769 | +€3,326 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,443 | €83,769 | +€3,326 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.