EVOLUTIO CONSULT: 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.
EVOLUTIO CONSULT
Largest movements
- Receivables within one year -€109,876
down €109,876 (-35.7%), from €307,430 to €197,554
- Cash -€5,423
down €5,423 (-20.9%), from €25,972 to €20,548
mainly Contributions, distributions and other (-€115,000) and Tax, wage and social debts (-€90,992)
- Deferred charges and accrued income -€4,111
down €4,111 (-25.7%), from €16,005 to €11,894
- Tangible fixed assets -€3,625
down €3,625 (-57.5%), from €6,303 to €2,678
of which Furniture and vehicles: -€3,188
- Tax, wage and social debts -€90,992
down €90,992 (-57.7%), from €157,714 to €66,721
of which Taxes: -€88,192
- Other debts -€28,347
down €28,347 (-22.5%), from €125,825 to €97,478
- Profit (loss) carried forward -€4,472
down €4,472 (-7.6%), from €58,797 to €54,325
- Gross operating margin -€85,083
down €85,083 (-36.5%), from €233,291 to €148,208
- Taxes -€19,930
down €19,930 (-37.6%), from €52,992 to €33,062
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 | €355,709 | €232,674 | -€123,035 | -34.6% |
| Fixed assets | 21/28 | €6,303 | €2,678 | -€3,625 | -57.5% |
| Tangible fixed assets | 22/27 | €6,303 | €2,678 | -€3,625 | -57.5% |
| Land and buildings | 22 | €1,882 | €1,445 | -€437 | -23.2% |
| Furniture and vehicles | 24 | €4,421 | €1,233 | -€3,188 | -72.1% |
| Current assets | 29/58 | €349,406 | €229,996 | -€119,410 | -34.2% |
| Amounts receivable within one year | 40/41 | €307,430 | €197,554 | -€109,876 | -35.7% |
| Trade receivables | 40 | €307,430 | €197,554 | -€109,876 | -35.7% |
| Cash at bank and in hand | 54/58 | €25,972 | €20,548 | -€5,423 | -20.9% |
| Deferred charges and accrued income | 490/1 | €16,005 | €11,894 | -€4,111 | -25.7% |
| Total equity and liabilities | 10/49 | €355,709 | €232,674 | -€123,035 | -34.6% |
| Equity | 10/15 | €70,797 | €66,325 | -€4,472 | -6.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,797 | €54,325 | -€4,472 | -7.6% |
| Amounts payable | 17/49 | €284,912 | €166,349 | -€118,564 | -41.6% |
| Amounts payable within one year | 42/48 | €284,912 | €166,349 | -€118,564 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,784 | +€1,784 | |
| Trade debts | 44 | €1,374 | €365 | -€1,008 | -73.4% |
| Suppliers | 440/4 | €1,374 | €365 | -€1,008 | -73.4% |
| Taxes, remuneration and social security | 45 | €157,714 | €66,721 | -€90,992 | -57.7% |
| Taxes | 450/3 | €154,914 | €66,721 | -€88,192 | -56.9% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €125,825 | €97,478 | -€28,347 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,437 | €3,625 | +€188 | +5.5% |
| Other operating charges | 640/8 | €944 | €807 | -€137 | -14.5% |
| Gross operating margin | 9900 | €233,291 | €148,208 | -€85,083 | -36.5% |
| Operating profit (loss) | 9901 | €228,910 | €143,776 | -€85,134 | -37.2% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €334 | €212 | -€121 | -36.4% |
| Recurring financial charges | 65 | €334 | €212 | -€121 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €228,576 | €143,590 | -€84,986 | -37.2% |
| Income taxes | 67/77 | €52,992 | €33,062 | -€19,930 | -37.6% |
| Profit (loss) for the period | 9904 | €175,585 | €110,528 | -€65,056 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €175,585 | €110,528 | -€65,056 | -37.1% |
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 16 October 2026 via checked.be.