EVOQIA: 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.
EVOQIA
Largest movements
- Deferred charges and accrued income +€127,575
up €127,575 (+43.0%), from €296,348 to €423,922
- Receivables within one year +€65,000
up €65,000 (+38.2%), from €169,952 to €234,953
- Receivables after one year -€45,455
no longer reported in 2025 (was €45,455)
- Cash -€29,878
down €29,878 (-18.8%), from €158,729 to €128,851
mainly Deferred charges and accrued income (-€127,575) and Receivables within one year (-€65,000)
- Intangible fixed assets -€22,541
down €22,541 (-45.6%), from €49,390 to €26,849
- Accrued charges and deferred income +€117,257
up €117,257 (+30.0%), from €391,424 to €508,680
- Provisions -€45,000
no longer reported in 2025 (was €45,000)
- Profit (loss) carried forward +€37,411
up €37,411 (+375%), from €9,978 to €47,390
- Tax, wage and social debts -€32,872
down €32,872 (-44.6%), from €73,750 to €40,878
of which Taxes: -€19,062
- Trade debts +€27,461
up €27,461 (+37.4%), from €73,365 to €100,825
- Provisions -€15,000
no longer reported in 2025 (was €15,000)
- Financial charges -€9,425
down €9,425 (-51.7%), from €18,218 to €8,793
of which Non-recurring financial charges: -€10,960
- Taxes +€8,733
up €8,733 (+33.2%), from €26,295 to €35,028
- Staff costs -€7,735
down €7,735 (-5.5%), from €140,944 to €133,208
- Depreciation -€6,086
down €6,086 (-16.1%), from €37,689 to €31,604
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 | €744,094 | €831,262 | +€87,168 | +11.7% |
| Fixed assets | 21/28 | €73,610 | €43,536 | -€30,073 | -40.9% |
| Intangible fixed assets | 21 | €49,390 | €26,849 | -€22,541 | -45.6% |
| Tangible fixed assets | 22/27 | €20,880 | €13,348 | -€7,532 | -36.1% |
| Plant, machinery and equipment | 23 | €10,262 | €6,126 | -€4,136 | -40.3% |
| Furniture and vehicles | 24 | €10,618 | €7,222 | -€3,397 | -32.0% |
| Financial fixed assets | 28 | €3,340 | €3,340 | = | 0.0% |
| Current assets | 29/58 | €670,484 | €787,726 | +€117,242 | +17.5% |
| Amounts receivable after more than one year | 29 | €45,455 | - | -€45,455 | |
| Trade receivables | 290 | €45,455 | - | -€45,455 | |
| Amounts receivable within one year | 40/41 | €169,952 | €234,953 | +€65,000 | +38.2% |
| Trade receivables | 40 | €169,952 | €234,953 | +€65,000 | +38.2% |
| Cash at bank and in hand | 54/58 | €158,729 | €128,851 | -€29,878 | -18.8% |
| Deferred charges and accrued income | 490/1 | €296,348 | €423,922 | +€127,575 | +43.0% |
| Total equity and liabilities | 10/49 | €744,094 | €831,262 | +€87,168 | +11.7% |
| Equity | 10/15 | €84,201 | €121,612 | +€37,411 | +44.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,223 | €54,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,223 | €52,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,978 | €47,390 | +€37,411 | +375% |
| Provisions and deferred taxes | 16 | €45,000 | - | -€45,000 | |
| Provisions for liabilities and charges | 160/5 | €45,000 | - | -€45,000 | |
| Other liabilities and charges | 164/5 | €45,000 | - | -€45,000 | |
| Amounts payable | 17/49 | €614,893 | €709,650 | +€94,757 | +15.4% |
| Amounts payable after more than one year | 17 | €3,676 | - | -€3,676 | |
| Financial debts | 170/4 | €3,676 | - | -€3,676 | |
| Amounts payable within one year | 42/48 | €219,794 | €200,969 | -€18,824 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,204 | €2,500 | -€1,704 | -40.5% |
| Financial debts | 43 | €41,605 | €26,234 | -€15,371 | -36.9% |
| Credit institutions | 430/8 | €41,605 | €26,234 | -€15,371 | -36.9% |
| Trade debts | 44 | €73,365 | €100,825 | +€27,461 | +37.4% |
| Suppliers | 440/4 | €73,365 | €100,825 | +€27,461 | +37.4% |
| Taxes, remuneration and social security | 45 | €73,750 | €40,878 | -€32,872 | -44.6% |
| Taxes | 450/3 | €49,960 | €30,898 | -€19,062 | -38.2% |
| Remuneration and social security | 454/9 | €23,790 | €9,981 | -€13,810 | -58.0% |
| Other amounts payable | 47/48 | €26,870 | €30,532 | +€3,662 | +13.6% |
| Accrued charges and deferred income | 492/3 | €391,424 | €508,680 | +€117,257 | +30.0% |
| Remuneration, social security and pensions | 62 | €140,944 | €133,208 | -€7,735 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,689 | €31,604 | -€6,086 | -16.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | €1,811 | €6,862 | +€5,051 | +279% |
| Gross operating margin | 9900 | €300,540 | €302,256 | +€1,716 | +0.6% |
| Operating profit (loss) | 9901 | €105,096 | €130,582 | +€25,487 | +24.3% |
| Financial charges | 65/66B | €18,218 | €8,793 | -€9,425 | -51.7% |
| Recurring financial charges | 65 | €6,803 | €8,338 | +€1,535 | +22.6% |
| Non-recurring financial charges | 66B | €11,415 | €455 | -€10,960 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €86,878 | €121,790 | +€34,912 | +40.2% |
| Income taxes | 67/77 | €26,295 | €35,028 | +€8,733 | +33.2% |
| Profit (loss) for the period | 9904 | €60,583 | €86,761 | +€26,179 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,583 | €86,761 | +€26,179 | +43.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.