EVRARD 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.
EVRARD CONSULTING
Largest movements
- Receivables within one year -€26,951
down €26,951 (-19.2%), from €140,142 to €113,192
of which Trade receivables: -€22,831
- Tangible fixed assets -€3,318
down €3,318 (-81.5%), from €4,072 to €754
of which Plant, machinery and equipment: -€2,473
- Financial fixed assets -€2,911
down €2,911 (-100%), from €2,911 to €0
- Tax, wage and social debts -€59,671
down €59,671 (-95.5%), from €62,487 to €2,817
- Profit (loss) carried forward +€24,608
up €24,608 (+68.0%), from -€36,189 to -€11,580
- Trade debts +€2,289
up €2,289 (+7.9%), from €28,931 to €31,220
- Gross operating margin +€37,233
up €37,233, from -€9,083 to €28,150
- Depreciation -€4,553
down €4,553 (-57.8%), from €7,871 to €3,318
- Other operating charges +€2,730
up €2,730 (+285%), from €957 to €3,688
- Taxes +€1,039
up €1,039, from -€1,039 to €0
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 | €153,555 | €120,891 | -€32,664 | -21.3% |
| Fixed assets | 21/28 | €6,983 | €754 | -€6,229 | -89.2% |
| Tangible fixed assets | 22/27 | €4,072 | €754 | -€3,318 | -81.5% |
| Plant, machinery and equipment | 23 | €2,992 | €519 | -€2,473 | -82.7% |
| Furniture and vehicles | 24 | €1,080 | €235 | -€845 | -78.3% |
| Financial fixed assets | 28 | €2,911 | €0 | -€2,911 | -100% |
| Current assets | 29/58 | €146,572 | €120,137 | -€26,435 | -18.0% |
| Amounts receivable within one year | 40/41 | €140,142 | €113,192 | -€26,951 | -19.2% |
| Trade receivables | 40 | €35,620 | €12,789 | -€22,831 | -64.1% |
| Other amounts receivable | 41 | €104,522 | €100,402 | -€4,120 | -3.9% |
| Cash at bank and in hand | 54/58 | €110 | €647 | +€537 | +487% |
| Deferred charges and accrued income | 490/1 | €6,320 | €6,298 | -€21 | -0.3% |
| Total equity and liabilities | 10/49 | €153,555 | €120,891 | -€32,664 | -21.3% |
| Equity | 10/15 | €62,137 | €86,745 | +€24,608 | +39.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €36,825 | €36,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,923 | €9,923 | = | 0.0% |
| Legal reserve | 130 | €9,923 | €9,923 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,903 | €1,903 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,189 | -€11,580 | +€24,608 | +68.0% |
| Amounts payable | 17/49 | €91,418 | €34,146 | -€57,272 | -62.6% |
| Amounts payable within one year | 42/48 | €91,418 | €34,037 | -€57,382 | -62.8% |
| Trade debts | 44 | €28,931 | €31,220 | +€2,289 | +7.9% |
| Suppliers | 440/4 | €28,931 | €31,220 | +€2,289 | +7.9% |
| Taxes, remuneration and social security | 45 | €62,487 | €2,817 | -€59,671 | -95.5% |
| Taxes | 450/3 | €62,487 | €2,817 | -€59,671 | -95.5% |
| Accrued charges and deferred income | 492/3 | €0 | €109 | +€109 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,871 | €3,318 | -€4,553 | -57.8% |
| Other operating charges | 640/8 | €957 | €3,688 | +€2,730 | +285% |
| Gross operating margin | 9900 | -€9,083 | €28,150 | +€37,233 | |
| Operating profit (loss) | 9901 | -€17,911 | €21,144 | +€39,055 | |
| Financial income | 75/76B | €6,266 | €6,217 | -€49 | -0.8% |
| Recurring financial income | 75 | €6,266 | €6,217 | -€49 | -0.8% |
| Financial charges | 65/66B | €2,972 | €2,752 | -€219 | -7.4% |
| Recurring financial charges | 65 | €2,972 | €2,752 | -€219 | -7.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€14,617 | €24,608 | +€39,225 | |
| Income taxes | 67/77 | -€1,039 | €0 | +€1,039 | |
| Profit (loss) for the period | 9904 | -€13,578 | €24,608 | +€38,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,578 | €24,608 | +€38,187 |
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 31 October 2026 via checked.be.