EVOLUECOM: 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.
EVOLUECOM
Largest movements
- Tangible fixed assets -€14,182
down €14,182 (-4.1%), from €347,934 to €333,752
- Provisions -€20,584
down €20,584 (-30.0%), from €68,724 to €48,140
- Reserves +€10,956
up €10,956 (+7.8%), from €139,665 to €150,621
of which Tax-exempt reserves: +€10,956
- Other debts -€7,283
down €7,283 (-58.8%), from €12,380 to €5,098
- Gross operating margin +€14,039
up €14,039, from -€3,169 to €10,871
- Other operating charges +€1,776
up €1,776 (+439.5%), from €404 to €2,180
- Financial charges +€142
new in 2025: €142
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 | €347,934 | €337,018 | -€10,916 | -3.1% |
| Fixed assets | 21/28 | €347,934 | €333,752 | -€14,182 | -4.1% |
| Tangible fixed assets | 22/27 | €347,934 | €333,752 | -€14,182 | -4.1% |
| Land and buildings | 22 | €347,934 | €333,752 | -€14,182 | -4.1% |
| Current assets | 29/58 | - | €3,266 | +€3,266 | |
| Cash at bank and in hand | 54/58 | - | €3,266 | +€3,266 | |
| Total equity and liabilities | 10/49 | €347,934 | €337,018 | -€10,916 | -3.1% |
| Equity | 10/15 | €240,583 | €253,199 | +€12,615 | +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 | €139,665 | €150,621 | +€10,956 | +7.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €133,465 | €144,421 | +€10,956 | +8.2% |
| Profit (loss) carried forward | 14 | €38,918 | €40,578 | +€1,660 | +4.3% |
| Provisions and deferred taxes | 16 | €68,724 | €48,140 | -€20,584 | -30.0% |
| Deferred taxes | 168 | €68,724 | €48,140 | -€20,584 | -30.0% |
| Amounts payable | 17/49 | €38,626 | €35,679 | -€2,947 | -7.6% |
| Amounts payable within one year | 42/48 | €38,626 | €33,679 | -€4,947 | -12.8% |
| Trade debts | 44 | €23,921 | €26,246 | +€2,325 | +9.7% |
| Suppliers | 440/4 | €23,921 | €26,246 | +€2,325 | +9.7% |
| Taxes, remuneration and social security | 45 | €2,325 | €2,335 | +€11 | +0.5% |
| Taxes | 450/3 | €2,325 | €2,335 | +€11 | +0.5% |
| Other amounts payable | 47/48 | €12,380 | €5,098 | -€7,283 | -58.8% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,182 | €14,182 | = | 0.0% |
| Other operating charges | 640/8 | €404 | €2,180 | +€1,776 | +439.5% |
| Gross operating margin | 9900 | -€3,169 | €10,871 | +€14,039 | |
| Operating profit (loss) | 9901 | -€17,755 | -€5,491 | +€12,264 | +69.1% |
| Financial charges | 65/66B | - | €142 | +€142 | |
| Recurring financial charges | 65 | - | €142 | +€142 | |
| Profit (loss) for the period before taxes | 9903 | -€17,755 | -€5,633 | +€12,122 | +68.3% |
| Transfer from deferred taxes | 780 | €3,273 | €2,407 | -€866 | -26.4% |
| Income taxes | 67/77 | €2,325 | €2,335 | +€11 | +0.5% |
| Profit (loss) for the period | 9904 | -€16,807 | -€5,561 | +€11,245 | +66.9% |
| Transfer from tax-exempt reserves | 789 | €6,355 | €7,221 | +€866 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,451 | €1,660 | +€12,111 |
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 4 October 2026 via checked.be.