évoluSYS: 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.
évoluSYS
Largest movements
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Cash +€237,371
up €237,371 (+121%), from €195,556 to €432,928
mainly Current investments (+€400,000) and Net result for the year (+€291,725)
- Receivables within one year +€180,606
up €180,606 (+27.2%), from €662,962 to €843,568
of which Trade receivables: +€186,004
- Tangible fixed assets -€23,737
down €23,737 (-15.1%), from €156,994 to €133,257
of which Furniture and vehicles: -€26,540
- Financial fixed assets -€19,445
down €19,445 (-63.8%), from €30,478 to €11,033
- Debts after one year -€106,801
down €106,801 (-71.9%), from €148,619 to €41,818
- Other debts +€74,299
up €74,299 (+25.5%), from €291,375 to €365,674
- Advances received -€39,498
down €39,498 (-48.3%), from €81,701 to €42,204
- Accrued charges and deferred income -€32,734
down €32,734 (-97.0%), from €33,753 to €1,019
- Tax, wage and social debts +€25,614
up €25,614 (+9.4%), from €271,407 to €297,022
of which Remuneration and social security: +€16,408
- Other operating charges +€47,292
up €47,292 (+423%), from €11,193 to €58,485
- Staff costs -€44,069
down €44,069 (-3.1%), from €1.4m to €1.4m
- Gross operating margin +€24,594
up €24,594 (+1.3%), from €1.9m to €1.9m
- Depreciation +€22,380
up €22,380 (+83.7%), from €26,742 to €49,122
- Write-downs -€21,045
new in 2025: -€21,045
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.
Derived cash bridge
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 | €1,570,225 | €1,517,285 | -€52,940 | -3.4% |
| Fixed assets | 21/28 | €189,079 | €144,579 | -€44,500 | -23.5% |
| Intangible fixed assets | 21 | €1,607 | €290 | -€1,318 | -82.0% |
| Tangible fixed assets | 22/27 | €156,994 | €133,257 | -€23,737 | -15.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €25,325 | €28,129 | +€2,804 | +11.1% |
| Furniture and vehicles | 24 | €131,668 | €105,128 | -€26,540 | -20.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €30,478 | €11,033 | -€19,445 | -63.8% |
| Current assets | 29/58 | €1,381,146 | €1,372,706 | -€8,440 | -0.6% |
| Stocks and contracts in progress | 3 | €110,916 | €91,969 | -€18,948 | -17.1% |
| Stocks | 30/36 | €23,258 | €23,305 | +€47 | +0.2% |
| Contracts in progress | 37 | €87,658 | €68,664 | -€18,994 | -21.7% |
| Amounts receivable within one year | 40/41 | €662,962 | €843,568 | +€180,606 | +27.2% |
| Trade receivables | 40 | €639,378 | €825,382 | +€186,004 | +29.1% |
| Other amounts receivable | 41 | €23,584 | €18,186 | -€5,398 | -22.9% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €195,556 | €432,928 | +€237,371 | +121% |
| Deferred charges and accrued income | 490/1 | €11,712 | €4,242 | -€7,470 | -63.8% |
| Total equity and liabilities | 10/49 | €1,570,225 | €1,517,285 | -€52,940 | -3.4% |
| Equity | 10/15 | €369,365 | €381,090 | +€11,725 | +3.2% |
| Contributions | 10/11 | €178,243 | €178,243 | = | 0.0% |
| Reserves | 13 | €4,963 | €9,463 | +€4,500 | +90.7% |
| Distributable reserves | 133 | €4,963 | €9,463 | +€4,500 | +90.7% |
| Profit (loss) carried forward | 14 | €186,158 | €193,383 | +€7,225 | +3.9% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €1,200,861 | €1,136,196 | -€64,665 | -5.4% |
| Amounts payable after more than one year | 17 | €148,619 | €41,818 | -€106,801 | -71.9% |
| Financial debts | 170/4 | €148,619 | €41,818 | -€106,801 | -71.9% |
| Amounts payable within one year | 42/48 | €1,018,489 | €1,093,359 | +€74,870 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €29,056 | €25,324 | -€3,732 | -12.8% |
| Trade debts | 44 | €344,949 | €363,135 | +€18,186 | +5.3% |
| Suppliers | 440/4 | €344,949 | €363,135 | +€18,186 | +5.3% |
| Advances received on contracts in progress | 46 | €81,701 | €42,204 | -€39,498 | -48.3% |
| Taxes, remuneration and social security | 45 | €271,407 | €297,022 | +€25,614 | +9.4% |
| Taxes | 450/3 | €129,295 | €138,501 | +€9,206 | +7.1% |
| Remuneration and social security | 454/9 | €142,112 | €158,520 | +€16,408 | +11.5% |
| Other amounts payable | 47/48 | €291,375 | €365,674 | +€74,299 | +25.5% |
| Accrued charges and deferred income | 492/3 | €33,753 | €1,019 | -€32,734 | -97.0% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,429,738 | €1,385,669 | -€44,069 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,742 | €49,122 | +€22,380 | +83.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€21,045 | -€21,045 | |
| Other operating charges | 640/8 | €11,193 | €58,485 | +€47,292 | +423% |
| Gross operating margin | 9900 | €1,869,331 | €1,893,925 | +€24,594 | +1.3% |
| Operating profit (loss) | 9901 | €401,658 | €421,694 | +€20,036 | +5.0% |
| Financial income | 75/76B | €12,222 | €3,398 | -€8,824 | -72.2% |
| Recurring financial income | 75 | €12,222 | €3,398 | -€8,824 | -72.2% |
| Financial charges | 65/66B | €16,961 | €16,830 | -€131 | -0.8% |
| Recurring financial charges | 65 | €16,961 | €16,830 | -€131 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €396,919 | €408,262 | +€11,342 | +2.9% |
| Income taxes | 67/77 | €103,545 | €116,536 | +€12,991 | +12.5% |
| Profit (loss) for the period | 9904 | €293,374 | €291,725 | -€1,649 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €293,374 | €291,725 | -€1,649 | -0.6% |
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 14 October 2026 via checked.be.