EVOLUTION 3003: 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.
EVOLUTION 3003
Largest movements
- Cash +€43,747
up €43,747 (+223%), from €19,629 to €63,375
mainly Net result for the year (+€51,835) and Tax, wage and social debts (+€19,009)
- Receivables within one year +€13,680
up €13,680 (+20.2%), from €67,657 to €81,337
of which Other amounts receivable: +€13,680
- Deferred charges and accrued income +€13,132
up €13,132 (+1,790%), from €734 to €13,866
- Profit (loss) carried forward +€51,835
up €51,835 (+77.2%), from €67,132 to €118,967
- Tax, wage and social debts +€19,009
up €19,009 (+106%), from €17,887 to €36,897
- Gross operating margin -€24,151
down €24,151 (-28.3%), from €85,421 to €61,270
- Taxes -€4,878
down €4,878 (-27.3%), from €17,887 to €13,009
- Financial income +€4,050
new in 2025: €4,050
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 | €88,019 | €159,366 | +€71,347 | +81.1% |
| Fixed assets | 21/28 | - | €788 | +€788 | |
| Tangible fixed assets | 22/27 | - | €668 | +€668 | |
| Plant, machinery and equipment | 23 | - | €668 | +€668 | |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €88,019 | €158,578 | +€70,559 | +80.2% |
| Amounts receivable within one year | 40/41 | €67,657 | €81,337 | +€13,680 | +20.2% |
| Trade receivables | 40 | €387 | €387 | = | 0.0% |
| Other amounts receivable | 41 | €67,269 | €80,950 | +€13,680 | +20.3% |
| Cash at bank and in hand | 54/58 | €19,629 | €63,375 | +€43,747 | +223% |
| Deferred charges and accrued income | 490/1 | €734 | €13,866 | +€13,132 | +1,790% |
| Total equity and liabilities | 10/49 | €88,019 | €159,366 | +€71,347 | +81.1% |
| Equity | 10/15 | €70,132 | €121,967 | +€51,835 | +73.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,132 | €118,967 | +€51,835 | +77.2% |
| Amounts payable | 17/49 | €17,887 | €37,399 | +€19,512 | +109% |
| Amounts payable within one year | 42/48 | €17,887 | €37,399 | +€19,512 | +109% |
| Trade debts | 44 | - | €503 | +€503 | |
| Suppliers | 440/4 | - | €503 | +€503 | |
| Taxes, remuneration and social security | 45 | €17,887 | €36,897 | +€19,009 | +106% |
| Taxes | 450/3 | €17,887 | €36,897 | +€19,009 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €31 | +€31 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €85,421 | €61,270 | -€24,151 | -28.3% |
| Operating profit (loss) | 9901 | €85,034 | €60,840 | -€24,194 | -28.5% |
| Financial income | 75/76B | - | €4,050 | +€4,050 | |
| Recurring financial income | 75 | - | €4,050 | +€4,050 | |
| Financial charges | 65/66B | €15 | €45 | +€30 | +200% |
| Recurring financial charges | 65 | €15 | €45 | +€30 | +200% |
| Profit (loss) for the period before taxes | 9903 | €85,019 | €64,845 | -€20,174 | -23.7% |
| Income taxes | 67/77 | €17,887 | €13,009 | -€4,878 | -27.3% |
| Profit (loss) for the period | 9904 | €67,132 | €51,835 | -€15,296 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,132 | €51,835 | -€15,296 | -22.8% |
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 17 October 2026 via checked.be.