EVOLVE: 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.
EVOLVE
Largest movements
- Cash +€21,661
up €21,661 (+117.0%), from €18,506 to €40,167
mainly Net result for the year (+€53,228) and Receivables within one year (+€19,155)
- Receivables within one year -€19,155
down €19,155 (-34.0%), from €56,304 to €37,150
of which Other amounts receivable: -€20,776
- Tangible fixed assets -€2,422
down €2,422 (-44.1%), from €5,493 to €3,070
of which Other tangible fixed assets: -€1,352
- Deferred charges and accrued income +€1,478
up €1,478 (+95.4%), from €1,551 to €3,029
- Profit (loss) carried forward +€23,228
new in 2025: €23,228
- Contributions -€20,460
no longer reported in 2025 (was €20,460)
- Other debts -€9,672
down €9,672 (-31.5%), from €30,672 to €21,000
- Trade debts +€9,096
up €9,096 (+1310.8%), from €694 to €9,790
- Gross operating margin +€9,364
up €9,364 (+15.3%), from €61,246 to €70,610
- Taxes +€2,008
up €2,008 (+15.5%), from €12,957 to €14,965
- Depreciation -€1,657
down €1,657 (-40.6%), from €4,079 to €2,422
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 | €81,853 | €83,416 | +€1,563 | +1.9% |
| Fixed assets | 21/28 | €5,493 | €3,070 | -€2,422 | -44.1% |
| Tangible fixed assets | 22/27 | €5,493 | €3,070 | -€2,422 | -44.1% |
| Furniture and vehicles | 24 | €4,141 | €3,070 | -€1,071 | -25.9% |
| Other tangible fixed assets | 26 | €1,352 | - | -€1,352 | |
| Current assets | 29/58 | €76,361 | €80,346 | +€3,985 | +5.2% |
| Amounts receivable within one year | 40/41 | €56,304 | €37,150 | -€19,155 | -34.0% |
| Trade receivables | 40 | €16,166 | €17,788 | +€1,622 | +10.0% |
| Other amounts receivable | 41 | €40,139 | €19,362 | -€20,776 | -51.8% |
| Cash at bank and in hand | 54/58 | €18,506 | €40,167 | +€21,661 | +117.0% |
| Deferred charges and accrued income | 490/1 | €1,551 | €3,029 | +€1,478 | +95.4% |
| Total equity and liabilities | 10/49 | €81,853 | €83,416 | +€1,563 | +1.9% |
| Equity | 10/15 | €20,460 | €23,228 | +€2,768 | +13.5% |
| Contributions | 10/11 | €20,460 | - | -€20,460 | |
| Profit (loss) carried forward | 14 | - | €23,228 | +€23,228 | |
| Amounts payable | 17/49 | €61,393 | €60,187 | -€1,206 | -2.0% |
| Amounts payable within one year | 42/48 | €61,393 | €60,187 | -€1,206 | -2.0% |
| Trade debts | 44 | €694 | €9,790 | +€9,096 | +1310.8% |
| Suppliers | 440/4 | €694 | €9,790 | +€9,096 | +1310.8% |
| Taxes, remuneration and social security | 45 | €30,028 | €29,398 | -€630 | -2.1% |
| Taxes | 450/3 | €30,028 | €29,398 | -€630 | -2.1% |
| Other amounts payable | 47/48 | €30,672 | €21,000 | -€9,672 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,079 | €2,422 | -€1,657 | -40.6% |
| Other operating charges | 640/8 | €906 | €652 | -€255 | -28.1% |
| Gross operating margin | 9900 | €61,246 | €70,610 | +€9,364 | +15.3% |
| Operating profit (loss) | 9901 | €56,260 | €67,536 | +€11,275 | +20.0% |
| Financial income | 75/76B | €2,003 | €1,607 | -€397 | -19.8% |
| Recurring financial income | 75 | €2,003 | €1,607 | -€397 | -19.8% |
| Financial charges | 65/66B | €1,490 | €949 | -€541 | -36.3% |
| Recurring financial charges | 65 | €1,490 | €949 | -€541 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €56,774 | €68,193 | +€11,420 | +20.1% |
| Income taxes | 67/77 | €12,957 | €14,965 | +€2,008 | +15.5% |
| Profit (loss) for the period | 9904 | €43,817 | €53,228 | +€9,412 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,817 | €53,228 | +€9,412 | +21.5% |
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 5 October 2026 via checked.be.