EVOLUON: 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.
EVOLUON
Largest movements
- Cash +€58,764
up €58,764 (+39.3%), from €149,399 to €208,163
mainly Tax, wage and social debts (+€25,344) and Net result for the year (+€15,297)
- Receivables within one year -€10,995
down €10,995 (-24.0%), from €45,892 to €34,897
- Tangible fixed assets -€5,485
down €5,485 (-16.5%), from €33,314 to €27,828
- Tax, wage and social debts +€25,344
up €25,344 (+52.8%), from €47,981 to €73,326
of which Remuneration and social security: +€34,428
- Reserves +€15,000
up €15,000 (+15.5%), from €96,860 to €111,860
of which Distributable reserves: +€15,000
- Gross operating margin +€5,243
up €5,243 (+19.6%), from €26,747 to €31,990
- Taxes +€1,478
up €1,478 (+27.0%), from €5,464 to €6,942
- Financial charges +€667
up €667 (+38.6%), from €1,726 to €2,393
- Staff costs -€575
down €575 (-82.7%), from €695 to €120
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 | €231,639 | €273,923 | +€42,284 | +18.3% |
| Fixed assets | 21/28 | €36,349 | €30,863 | -€5,485 | -15.1% |
| Tangible fixed assets | 22/27 | €33,314 | €27,828 | -€5,485 | -16.5% |
| Land and buildings | 22 | €33,314 | €27,828 | -€5,485 | -16.5% |
| Financial fixed assets | 28 | €3,035 | €3,035 | = | 0.0% |
| Current assets | 29/58 | €195,291 | €243,060 | +€47,769 | +24.5% |
| Amounts receivable within one year | 40/41 | €45,892 | €34,897 | -€10,995 | -24.0% |
| Trade receivables | 40 | €45,892 | €34,897 | -€10,995 | -24.0% |
| Cash at bank and in hand | 54/58 | €149,399 | €208,163 | +€58,764 | +39.3% |
| Total equity and liabilities | 10/49 | €231,639 | €273,923 | +€42,284 | +18.3% |
| Equity | 10/15 | €181,122 | €196,419 | +€15,297 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,860 | €111,860 | +€15,000 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €110,000 | +€15,000 | +15.8% |
| Profit (loss) carried forward | 14 | €65,662 | €65,959 | +€297 | +0.5% |
| Amounts payable | 17/49 | €50,517 | €77,504 | +€26,987 | +53.4% |
| Amounts payable within one year | 42/48 | €50,517 | €77,504 | +€26,987 | +53.4% |
| Trade debts | 44 | €2,536 | €4,179 | +€1,643 | +64.8% |
| Suppliers | 440/4 | €2,536 | €4,179 | +€1,643 | +64.8% |
| Taxes, remuneration and social security | 45 | €47,981 | €73,326 | +€25,344 | +52.8% |
| Taxes | 450/3 | €11,855 | €2,771 | -€9,083 | -76.6% |
| Remuneration and social security | 454/9 | €36,127 | €70,554 | +€34,428 | +95.3% |
| Remuneration, social security and pensions | 62 | €695 | €120 | -€575 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,485 | €5,485 | = | 0.0% |
| Other operating charges | 640/8 | €1,584 | €1,754 | +€170 | +10.7% |
| Gross operating margin | 9900 | €26,747 | €31,990 | +€5,243 | +19.6% |
| Operating profit (loss) | 9901 | €18,983 | €24,631 | +€5,648 | +29.8% |
| Financial charges | 65/66B | €1,726 | €2,393 | +€667 | +38.6% |
| Recurring financial charges | 65 | €1,726 | €2,393 | +€667 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €17,257 | €22,238 | +€4,982 | +28.9% |
| Income taxes | 67/77 | €5,464 | €6,942 | +€1,478 | +27.0% |
| Profit (loss) for the period | 9904 | €11,793 | €15,297 | +€3,504 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,793 | €15,297 | +€3,504 | +29.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.