EVOQUE CONSULTING: 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.
EVOQUE CONSULTING
Largest movements
- Cash -€1,813
down €1,813 (-8.2%), from €22,158 to €20,345
mainly Net result for the year (-€2,861) and Trade debts (-€2,016)
- Receivables within one year +€662
up €662 (+8.3%), from €7,991 to €8,653
of which Other amounts receivable: +€3,337
- Tax, wage and social debts +€3,487
up €3,487 (+76.3%), from €4,568 to €8,055
- Profit (loss) carried forward -€2,861
down €2,861 (-66.8%), from €4,281 to €1,421
- Trade debts -€2,016
down €2,016 (-26.3%), from €7,656 to €5,640
- Accrued charges and deferred income +€1,125
new in 2025: €1,125
- Other debts -€1,097
down €1,097 (-100%), from €1,097 to €0
- Depreciation -€4,702
down €4,702 (-73.6%), from €6,391 to €1,688
- Gross operating margin +€3,455
up €3,455, from -€1,937 to €1,518
- Taxes +€679
up €679 (+233%), from €292 to €971
- Other operating charges +€284
up €284 (+20.0%), from €1,416 to €1,699
- Financial income -€54
down €54 (-54.1%), from €100 to €46
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 | €37,662 | €36,301 | -€1,362 | -3.6% |
| Fixed assets | 21/28 | €7,513 | €7,302 | -€211 | -2.8% |
| Tangible fixed assets | 22/27 | €2,413 | €2,202 | -€211 | -8.7% |
| Plant, machinery and equipment | 23 | €809 | €1,859 | +€1,050 | +130% |
| Furniture and vehicles | 24 | €1,604 | €343 | -€1,261 | -78.6% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €30,149 | €28,998 | -€1,151 | -3.8% |
| Amounts receivable within one year | 40/41 | €7,991 | €8,653 | +€662 | +8.3% |
| Trade receivables | 40 | €7,991 | €5,316 | -€2,675 | -33.5% |
| Other amounts receivable | 41 | - | €3,337 | +€3,337 | |
| Cash at bank and in hand | 54/58 | €22,158 | €20,345 | -€1,813 | -8.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €37,662 | €36,301 | -€1,362 | -3.6% |
| Equity | 10/15 | €24,341 | €21,481 | -€2,861 | -11.8% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,281 | €1,421 | -€2,861 | -66.8% |
| Amounts payable | 17/49 | €13,321 | €14,820 | +€1,499 | +11.3% |
| Amounts payable within one year | 42/48 | €13,321 | €13,695 | +€374 | +2.8% |
| Trade debts | 44 | €7,656 | €5,640 | -€2,016 | -26.3% |
| Suppliers | 440/4 | €7,656 | €5,640 | -€2,016 | -26.3% |
| Taxes, remuneration and social security | 45 | €4,568 | €8,055 | +€3,487 | +76.3% |
| Taxes | 450/3 | €4,568 | €8,055 | +€3,487 | +76.3% |
| Other amounts payable | 47/48 | €1,097 | €0 | -€1,097 | -100% |
| Accrued charges and deferred income | 492/3 | - | €1,125 | +€1,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,391 | €1,688 | -€4,702 | -73.6% |
| Other operating charges | 640/8 | €1,416 | €1,699 | +€284 | +20.0% |
| Gross operating margin | 9900 | -€1,937 | €1,518 | +€3,455 | |
| Operating profit (loss) | 9901 | -€9,743 | -€1,869 | +€7,874 | +80.8% |
| Financial income | 75/76B | €100 | €46 | -€54 | -54.1% |
| Recurring financial income | 75 | €100 | €46 | -€54 | -54.1% |
| Financial charges | 65/66B | €59 | €67 | +€8 | +13.4% |
| Recurring financial charges | 65 | €59 | €67 | +€8 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,702 | -€1,890 | +€7,812 | +80.5% |
| Income taxes | 67/77 | €292 | €971 | +€679 | +233% |
| Profit (loss) for the period | 9904 | -€9,994 | -€2,861 | +€7,133 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,994 | -€2,861 | +€7,133 | +71.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.