Evoria Consulting: what changed
Evoria Consulting
Largest movements
- Cash +€16,698
up €16,698 (+1,052%), from €1,588 to €18,286
mainly Net result for the year (+€33,708) and Depreciation (+€1,894)
- Receivables within one year +€14,692
up €14,692 (+406%), from €3,615 to €18,306
of which Trade receivables: +€13,992
- Tangible fixed assets -€1,244
down €1,244 (-16.6%), from €7,480 to €6,235
- Reserves +€18,484
up €18,484 (+924%), from €2,000 to €20,484
- Profit (loss) carried forward +€15,224
up €15,224, from -€15,224 to €0
- Other debts -€4,250
down €4,250 (-100%), from €4,250 to €0
- Tax, wage and social debts +€1,570
up €1,570 (+496%), from €317 to €1,887
- Trade debts -€669
down €669 (-39.9%), from €1,674 to €1,006
- Gross operating margin +€39,439
up €39,439, from -€1,272 to €38,167
- Taxes +€1,848
new in 2025: €1,848
- Depreciation +€817
up €817 (+75.9%), from €1,077 to €1,894
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,018 | €43,377 | +€30,359 | +233% |
| Fixed assets | 21/28 | €7,480 | €6,235 | -€1,244 | -16.6% |
| Tangible fixed assets | 22/27 | €7,480 | €6,235 | -€1,244 | -16.6% |
| Furniture and vehicles | 24 | €7,480 | €6,235 | -€1,244 | -16.6% |
| Current assets | 29/58 | €5,538 | €37,141 | +€31,603 | +571% |
| Amounts receivable within one year | 40/41 | €3,615 | €18,306 | +€14,692 | +406% |
| Trade receivables | 40 | €3,478 | €17,470 | +€13,992 | +402% |
| Other amounts receivable | 41 | €137 | €836 | +€700 | +512% |
| Cash at bank and in hand | 54/58 | €1,588 | €18,286 | +€16,698 | +1,052% |
| Deferred charges and accrued income | 490/1 | €336 | €549 | +€213 | +63.4% |
| Total equity and liabilities | 10/49 | €13,018 | €43,377 | +€30,359 | +233% |
| Equity | 10/15 | €6,776 | €40,484 | +€33,708 | +497% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €20,484 | +€18,484 | +924% |
| Distributable reserves | 133 | €2,000 | €20,484 | +€18,484 | +924% |
| Profit (loss) carried forward | 14 | -€15,224 | €0 | +€15,224 | |
| Amounts payable | 17/49 | €6,242 | €2,893 | -€3,349 | -53.6% |
| Amounts payable within one year | 42/48 | €6,242 | €2,893 | -€3,349 | -53.6% |
| Trade debts | 44 | €1,674 | €1,006 | -€669 | -39.9% |
| Suppliers | 440/4 | €1,674 | €1,006 | -€669 | -39.9% |
| Taxes, remuneration and social security | 45 | €317 | €1,887 | +€1,570 | +496% |
| Taxes | 450/3 | €317 | €1,887 | +€1,570 | +496% |
| Other amounts payable | 47/48 | €4,250 | €0 | -€4,250 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €1,894 | +€817 | +75.9% |
| Other operating charges | 640/8 | €753 | €627 | -€125 | -16.6% |
| Gross operating margin | 9900 | -€1,272 | €38,167 | +€39,439 | |
| Operating profit (loss) | 9901 | -€3,102 | €35,645 | +€38,747 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +12,075% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +12,075% |
| Financial charges | 65/66B | €98 | €94 | -€4 | -3.7% |
| Recurring financial charges | 65 | €98 | €94 | -€4 | -3.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€3,200 | €35,556 | +€38,755 | |
| Income taxes | 67/77 | - | €1,848 | +€1,848 | |
| Profit (loss) for the period | 9904 | -€3,200 | €33,708 | +€36,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,200 | €33,708 | +€36,907 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.