EVOLVE CONSULTING: 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 CONSULTING
Largest movements
- Cash +€39,548
up €39,548 (+401.8%), from €9,842 to €49,390
mainly Net result for the year (+€35,853) and Other debts (+€21,412)
- Tangible fixed assets -€6,067
down €6,067 (-15.2%), from €39,961 to €33,894
of which Furniture and vehicles: -€11,874
- Receivables within one year -€4,175
down €4,175 (-24.4%), from €17,094 to €12,919
of which Trade receivables: -€6,017
- Other debts +€21,412
new in 2025: €21,412
- Tax, wage and social debts +€10,668
up €10,668 (+116.1%), from €9,187 to €19,855
- Current portion of long-term debt -€9,539
no longer reported in 2025 (was €9,539)
- Profit (loss) carried forward +€6,441
up €6,441 (+17.7%), from €36,301 to €42,742
- Gross operating margin +€26,091
up €26,091 (+65.3%), from €39,978 to €66,069
- Taxes +€5,242
up €5,242 (+76.7%), from €6,834 to €12,076
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 | €68,232 | €97,226 | +€28,994 | +42.5% |
| Fixed assets | 21/28 | €39,961 | €33,894 | -€6,067 | -15.2% |
| Tangible fixed assets | 22/27 | €39,961 | €33,894 | -€6,067 | -15.2% |
| Land and buildings | 22 | €24,478 | €28,674 | +€4,197 | +17.1% |
| Plant, machinery and equipment | 23 | €2,981 | €4,591 | +€1,610 | +54.0% |
| Furniture and vehicles | 24 | €12,502 | €628 | -€11,874 | -95.0% |
| Current assets | 29/58 | €28,271 | €63,332 | +€35,061 | +124.0% |
| Amounts receivable within one year | 40/41 | €17,094 | €12,919 | -€4,175 | -24.4% |
| Trade receivables | 40 | €15,830 | €9,813 | -€6,017 | -38.0% |
| Other amounts receivable | 41 | €1,264 | €3,106 | +€1,842 | +145.8% |
| Cash at bank and in hand | 54/58 | €9,842 | €49,390 | +€39,548 | +401.8% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,023 | -€311 | -23.3% |
| Total equity and liabilities | 10/49 | €68,232 | €97,226 | +€28,994 | +42.5% |
| Equity | 10/15 | €46,176 | €52,616 | +€6,441 | +13.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €1,874 | €1,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14 | €14 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,301 | €42,742 | +€6,441 | +17.7% |
| Amounts payable | 17/49 | €22,056 | €44,610 | +€22,554 | +102.3% |
| Amounts payable within one year | 42/48 | €22,056 | €44,610 | +€22,554 | +102.3% |
| Current portion of amounts payable after more than one year | 42 | €9,539 | - | -€9,539 | |
| Trade debts | 44 | €3,330 | €3,343 | +€13 | +0.4% |
| Suppliers | 440/4 | €3,330 | €3,343 | +€13 | +0.4% |
| Taxes, remuneration and social security | 45 | €9,187 | €19,855 | +€10,668 | +116.1% |
| Taxes | 450/3 | €9,187 | €19,855 | +€10,668 | +116.1% |
| Other amounts payable | 47/48 | - | €21,412 | +€21,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,525 | €16,884 | -€641 | -3.7% |
| Other operating charges | 640/8 | €859 | €738 | -€121 | -14.1% |
| Gross operating margin | 9900 | €39,978 | €66,069 | +€26,091 | +65.3% |
| Operating profit (loss) | 9901 | €21,593 | €48,447 | +€26,853 | +124.4% |
| Financial income | 75/76B | €0 | €2 | +€2 | +813.6% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +813.6% |
| Financial charges | 65/66B | €414 | €520 | +€106 | +25.6% |
| Recurring financial charges | 65 | €414 | €520 | +€106 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €21,179 | €47,928 | +€26,749 | +126.3% |
| Income taxes | 67/77 | €6,834 | €12,076 | +€5,242 | +76.7% |
| Profit (loss) for the period | 9904 | €14,345 | €35,853 | +€21,507 | +149.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,345 | €35,853 | +€21,507 | +149.9% |
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.