Evolvit: 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.
Evolvit
Largest movements
- Cash +€19,518
up €19,518 (+231%), from €8,451 to €27,968
mainly Net result for the year (+€25,290) and Tax, wage and social debts (+€4,617)
- Receivables within one year +€14,473
up €14,473 (+5,001%), from €289 to €14,762
of which Trade receivables: +€14,550
- Tangible fixed assets -€1,027
down €1,027 (-21.6%), from €4,757 to €3,731
of which Furniture and vehicles: -€1,898
- Profit (loss) carried forward +€25,290
up €25,290 (+60.8%), from -€41,562 to -€16,272
- Tax, wage and social debts +€4,617
new in 2026: €4,617
- Other debts +€3,057
up €3,057 (+122%), from €2,502 to €5,559
- Gross operating margin +€67,070
up €67,070, from -€39,623 to €27,446
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,697 | €47,661 | +€32,964 | +224% |
| Fixed assets | 21/28 | €5,957 | €4,931 | -€1,027 | -17.2% |
| Tangible fixed assets | 22/27 | €4,757 | €3,731 | -€1,027 | -21.6% |
| Plant, machinery and equipment | 23 | - | €872 | +€872 | |
| Furniture and vehicles | 24 | €4,757 | €2,859 | -€1,898 | -39.9% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €8,740 | €42,730 | +€33,990 | +389% |
| Amounts receivable within one year | 40/41 | €289 | €14,762 | +€14,473 | +5,001% |
| Trade receivables | 40 | €212 | €14,762 | +€14,550 | +6,871% |
| Other amounts receivable | 41 | €78 | - | -€78 | |
| Cash at bank and in hand | 54/58 | €8,451 | €27,968 | +€19,518 | +231% |
| Total equity and liabilities | 10/49 | €14,697 | €47,661 | +€32,964 | +224% |
| Equity | 10/15 | €11,811 | €37,101 | +€25,290 | +214% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,373 | €49,373 | = | 0.0% |
| Distributable reserves | 133 | €49,373 | €49,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,562 | -€16,272 | +€25,290 | +60.8% |
| Amounts payable | 17/49 | €2,886 | €10,560 | +€7,674 | +266% |
| Amounts payable within one year | 42/48 | €2,502 | €10,176 | +€7,674 | +307% |
| Taxes, remuneration and social security | 45 | - | €4,617 | +€4,617 | |
| Taxes | 450/3 | - | €4,617 | +€4,617 | |
| Other amounts payable | 47/48 | €2,502 | €5,559 | +€3,057 | +122% |
| Accrued charges and deferred income | 492/3 | €384 | €384 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €2,017 | +€253 | +14.3% |
| Other operating charges | 640/8 | €35 | - | -€35 | |
| Gross operating margin | 9900 | -€39,623 | €27,446 | +€67,070 | |
| Operating profit (loss) | 9901 | -€41,422 | €25,430 | +€66,852 | |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,562 | €25,290 | +€66,852 | |
| Profit (loss) for the period | 9904 | -€41,562 | €25,290 | +€66,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,562 | €25,290 | +€66,852 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.