EVOLUNO: 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.
EVOLUNO
Largest movements
- Cash -€247,841
down €247,841 (-95.9%), from €258,432 to €10,592
mainly Net result for the year (-€346,424) and Receivables within one year (-€84,374)
- Receivables within one year +€84,374
up €84,374 (+190.1%), from €44,393 to €128,767
of which Trade receivables: +€85,787
- Intangible fixed assets -€46,994
down €46,994 (-17.2%), from €272,532 to €225,538
- Profit (loss) carried forward -€346,424
down €346,424 (-36.7%), from -€944,771 to -€1.3m
- Accrued charges and deferred income +€110,469
up €110,469 (+120.6%), from €91,607 to €202,076
- Debts after one year -€81,415
down €81,415 (-26.8%), from €303,300 to €221,885
- Current portion of long-term debt +€79,670
new in 2025: €79,670
- Other debts +€39,174
up €39,174 (+36852.2%), from €106 to €39,280
- Depreciation +€15,674
up €15,674 (+20.0%), from €78,244 to €93,918
- Financial charges -€11,319
down €11,319 (-29.7%), from €38,098 to €26,778
- Gross operating margin -€4,668
down €4,668 (-2.1%), from -€218,558 to -€223,226
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 | €587,717 | €378,381 | -€209,335 | -35.6% |
| Fixed assets | 21/28 | €273,268 | €226,657 | -€46,611 | -17.1% |
| Intangible fixed assets | 21 | €272,532 | €225,538 | -€46,994 | -17.2% |
| Tangible fixed assets | 22/27 | €404 | €1,119 | +€715 | +176.9% |
| Furniture and vehicles | 24 | €404 | €1,119 | +€715 | +176.9% |
| Financial fixed assets | 28 | €331 | €0 | -€331 | -100.0% |
| Current assets | 29/58 | €314,449 | €151,725 | -€162,724 | -51.7% |
| Amounts receivable within one year | 40/41 | €44,393 | €128,767 | +€84,374 | +190.1% |
| Trade receivables | 40 | €35,443 | €121,230 | +€85,787 | +242.0% |
| Other amounts receivable | 41 | €8,950 | €7,537 | -€1,413 | -15.8% |
| Cash at bank and in hand | 54/58 | €258,432 | €10,592 | -€247,841 | -95.9% |
| Deferred charges and accrued income | 490/1 | €11,624 | €12,366 | +€742 | +6.4% |
| Total equity and liabilities | 10/49 | €587,717 | €378,381 | -€209,335 | -35.6% |
| Equity | 10/15 | €117,353 | -€229,072 | -€346,424 | |
| Contributions | 10/11 | €1,062,123 | €1,062,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€944,771 | -€1,291,195 | -€346,424 | -36.7% |
| Amounts payable | 17/49 | €470,364 | €607,453 | +€137,089 | +29.1% |
| Amounts payable after more than one year | 17 | €303,300 | €221,885 | -€81,415 | -26.8% |
| Financial debts | 170/4 | €303,300 | €221,885 | -€81,415 | -26.8% |
| Amounts payable within one year | 42/48 | €75,457 | €183,492 | +€108,034 | +143.2% |
| Current portion of amounts payable after more than one year | 42 | - | €79,670 | +€79,670 | |
| Financial debts | 43 | €2,575 | €0 | -€2,575 | -100.0% |
| Other loans | 439 | €2,575 | €0 | -€2,575 | -100.0% |
| Trade debts | 44 | €72,775 | €64,534 | -€8,242 | -11.3% |
| Suppliers | 440/4 | €72,775 | €64,534 | -€8,242 | -11.3% |
| Taxes, remuneration and social security | 45 | €0 | €7 | +€7 | |
| Taxes | 450/3 | €0 | €7 | +€7 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €106 | €39,280 | +€39,174 | +36852.2% |
| Accrued charges and deferred income | 492/3 | €91,607 | €202,076 | +€110,469 | +120.6% |
| Non-recurring operating income | 76A | €4,391 | €89 | -€4,302 | -98.0% |
| Remuneration, social security and pensions | 62 | €461 | €568 | +€107 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,244 | €93,918 | +€15,674 | +20.0% |
| Other operating charges | 640/8 | €992 | €400 | -€592 | -59.7% |
| Non-recurring operating charges | 66A | €199 | €1,535 | +€1,335 | +669.7% |
| Gross operating margin | 9900 | -€218,558 | -€223,226 | -€4,668 | -2.1% |
| Operating profit (loss) | 9901 | -€298,454 | -€319,646 | -€21,192 | -7.1% |
| Financial income | 75/76B | €60 | €0 | -€60 | -100.0% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100.0% |
| Financial charges | 65/66B | €38,098 | €26,778 | -€11,319 | -29.7% |
| Recurring financial charges | 65 | €38,098 | €26,778 | -€11,319 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€336,491 | -€346,424 | -€9,933 | -3.0% |
| Profit (loss) for the period | 9904 | -€336,491 | -€346,424 | -€9,933 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€336,491 | -€346,424 | -€9,933 | -3.0% |
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 11 October 2026 via checked.be.