Evolution Expertise: 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.
Evolution Expertise
Largest movements
- Receivables within one year +€13,872
up €13,872 (+38.7%), from €35,889 to €49,761
of which Other amounts receivable: +€31,316
- Cash +€10,327
up €10,327 (+481.7%), from €2,144 to €12,471
mainly Net result for the year (+€20,611) and Tax, wage and social debts (+€7,394)
- Tangible fixed assets +€1,717
up €1,717 (+8.5%), from €20,237 to €21,954
of which Furniture and vehicles: +€1,610
- Reserves +€20,611
up €20,611 (+119.1%), from €17,301 to €37,912
- Tax, wage and social debts +€7,394
up €7,394 (+37.0%), from €19,958 to €27,352
- Trade debts -€2,076
down €2,076 (-54.2%), from €3,832 to €1,757
- Gross operating margin -€9,358
down €9,358 (-18.4%), from €50,738 to €41,380
- Taxes -€5,056
down €5,056 (-29.1%), from €17,368 to €12,312
- Depreciation +€2,002
up €2,002 (+37.4%), from €5,347 to €7,349
- Financial income -€576
no longer reported in 2025 (was €576)
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 | €59,691 | €85,621 | +€25,930 | +43.4% |
| Fixed assets | 21/28 | €20,237 | €21,954 | +€1,717 | +8.5% |
| Tangible fixed assets | 22/27 | €20,237 | €21,954 | +€1,717 | +8.5% |
| Plant, machinery and equipment | 23 | €5,278 | €5,385 | +€107 | +2.0% |
| Furniture and vehicles | 24 | €14,959 | €16,569 | +€1,610 | +10.8% |
| Current assets | 29/58 | €39,454 | €63,666 | +€24,212 | +61.4% |
| Amounts receivable within one year | 40/41 | €35,889 | €49,761 | +€13,872 | +38.7% |
| Trade receivables | 40 | €17,444 | - | -€17,444 | |
| Other amounts receivable | 41 | €18,445 | €49,761 | +€31,316 | +169.8% |
| Cash at bank and in hand | 54/58 | €2,144 | €12,471 | +€10,327 | +481.7% |
| Deferred charges and accrued income | 490/1 | €1,421 | €1,434 | +€13 | +0.9% |
| Total equity and liabilities | 10/49 | €59,691 | €85,621 | +€25,930 | +43.4% |
| Equity | 10/15 | €35,901 | €56,512 | +€20,611 | +57.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,301 | €37,912 | +€20,611 | +119.1% |
| Distributable reserves | 133 | €17,301 | €37,912 | +€20,611 | +119.1% |
| Amounts payable | 17/49 | €23,790 | €29,108 | +€5,318 | +22.4% |
| Amounts payable within one year | 42/48 | €23,790 | €29,108 | +€5,318 | +22.4% |
| Trade debts | 44 | €3,832 | €1,757 | -€2,076 | -54.2% |
| Suppliers | 440/4 | €3,832 | €1,757 | -€2,076 | -54.2% |
| Taxes, remuneration and social security | 45 | €19,958 | €27,352 | +€7,394 | +37.0% |
| Taxes | 450/3 | €19,958 | €27,352 | +€7,394 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,347 | €7,349 | +€2,002 | +37.4% |
| Other operating charges | 640/8 | €543 | €1,032 | +€488 | +89.9% |
| Gross operating margin | 9900 | €50,738 | €41,380 | -€9,358 | -18.4% |
| Operating profit (loss) | 9901 | €44,848 | €32,999 | -€11,849 | -26.4% |
| Financial income | 75/76B | €576 | - | -€576 | |
| Recurring financial income | 75 | €576 | - | -€576 | |
| Financial charges | 65/66B | €58 | €76 | +€18 | +30.3% |
| Recurring financial charges | 65 | €58 | €76 | +€18 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €45,366 | €32,924 | -€12,443 | -27.4% |
| Income taxes | 67/77 | €17,368 | €12,312 | -€5,056 | -29.1% |
| Profit (loss) for the period | 9904 | €27,999 | €20,611 | -€7,387 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,999 | €20,611 | -€7,387 | -26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.