EVOLU LIVING: what changed
EVOLU LIVING
Largest movements
- Receivables within one year +€68,202
up €68,202 (+26.7%), from €255,857 to €324,059
of which Other amounts receivable: +€73,235
- Tangible fixed assets -€32,723
down €32,723 (-21.0%), from €156,115 to €123,392
- Cash -€6,925
down €6,925 (-39.3%), from €17,627 to €10,702
mainly Receivables within one year (-€68,202) and Trade debts (-€2,895)
- Reserves +€21,609
up €21,609 (+6.1%), from €352,527 to €374,137
of which Distributable reserves: +€21,609
- Tax, wage and social debts +€7,866
up €7,866 (+88.6%), from €8,875 to €16,741
- Gross operating margin -€7,882
down €7,882 (-11.2%), from €70,614 to €62,732
- Depreciation -€4,826
down €4,826 (-12.9%), from €37,549 to €32,723
- Taxes -€1,008
down €1,008 (-11.4%), from €8,875 to €7,866
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,598 | €458,152 | +€28,554 | +6.6% |
| Fixed assets | 21/28 | €156,115 | €123,392 | -€32,723 | -21.0% |
| Tangible fixed assets | 22/27 | €156,115 | €123,392 | -€32,723 | -21.0% |
| Land and buildings | 22 | €156,115 | €123,392 | -€32,723 | -21.0% |
| Current assets | 29/58 | €273,484 | €334,760 | +€61,277 | +22.4% |
| Amounts receivable within one year | 40/41 | €255,857 | €324,059 | +€68,202 | +26.7% |
| Trade receivables | 40 | €10,784 | €5,751 | -€5,033 | -46.7% |
| Other amounts receivable | 41 | €245,073 | €318,308 | +€73,235 | +29.9% |
| Cash at bank and in hand | 54/58 | €17,627 | €10,702 | -€6,925 | -39.3% |
| Total equity and liabilities | 10/49 | €429,598 | €458,152 | +€28,554 | +6.6% |
| Equity | 10/15 | €414,527 | €436,137 | +€21,609 | +5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €352,527 | €374,137 | +€21,609 | +6.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €346,327 | €367,937 | +€21,609 | +6.2% |
| Amounts payable | 17/49 | €15,071 | €22,015 | +€6,945 | +46.1% |
| Amounts payable within one year | 42/48 | €15,071 | €22,015 | +€6,945 | +46.1% |
| Trade debts | 44 | €2,895 | €0 | -€2,895 | -100% |
| Suppliers | 440/4 | €2,895 | €0 | -€2,895 | -100% |
| Advances received on contracts in progress | 46 | €3,301 | €5,274 | +€1,973 | +59.8% |
| Taxes, remuneration and social security | 45 | €8,875 | €16,741 | +€7,866 | +88.6% |
| Taxes | 450/3 | €8,875 | €16,741 | +€7,866 | +88.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,549 | €32,723 | -€4,826 | -12.9% |
| Other operating charges | 640/8 | €687 | €607 | -€80 | -11.6% |
| Gross operating margin | 9900 | €70,614 | €62,732 | -€7,882 | -11.2% |
| Operating profit (loss) | 9901 | €32,378 | €29,402 | -€2,977 | -9.2% |
| Financial income | 75/76B | €310 | €135 | -€176 | -56.6% |
| Recurring financial income | 75 | €310 | €135 | -€176 | -56.6% |
| Financial charges | 65/66B | €120 | €60 | -€60 | -49.8% |
| Recurring financial charges | 65 | €120 | €60 | -€60 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €32,568 | €29,476 | -€3,092 | -9.5% |
| Income taxes | 67/77 | €8,875 | €7,866 | -€1,008 | -11.4% |
| Profit (loss) for the period | 9904 | €23,693 | €21,609 | -€2,084 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,693 | €21,609 | -€2,084 | -8.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.