EVS Consulting: what changed
Two fiscal 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.
EVS Consulting
Largest movements
- Financial fixed assets +€560,000
new in 2025: €560,000
- Tangible fixed assets +€64,322
up €64,322 (+354.8%), from €18,128 to €82,451
of which Plant, machinery and equipment: +€61,851
- Stocks and contracts +€49,362
new in 2025: €49,362
- Receivables within one year +€48,701
up €48,701 (+58.5%), from €83,292 to €131,993
of which Trade receivables: +€61,123
- Cash -€36,362
down €36,362 (-97.4%), from €37,351 to €990
mainly Investment in fixed assets (net) (-€633,968) and Other debts (-€125,034)
- Debts after one year +€771,303
new in 2025: €771,303
- Other debts -€125,034
down €125,034 (-99.8%), from €125,228 to €194
- Profit (loss) carried forward +€31,785
up €31,785 (+383.6%), from €8,287 to €40,072
- Gross operating margin +€28,236
up €28,236 (+127.6%), from €22,123 to €50,360
- Other operating charges -€13,461
down €13,461 (-96.7%), from €13,927 to €465
- Taxes +€5,196
up €5,196 (+1461.9%), from €355 to €5,551
- Depreciation +€3,146
up €3,146 (+48.4%), from €6,500 to €9,646
- Financial charges +€2,451
up €2,451 (+452.5%), from €542 to €2,993
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.
Cash bridge derived
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 | €138,871 | €824,795 | +€685,925 | +493.9% |
| Fixed assets | 21/28 | €18,128 | €642,451 | +€624,322 | +3443.9% |
| Tangible fixed assets | 22/27 | €18,128 | €82,451 | +€64,322 | +354.8% |
| Plant, machinery and equipment | 23 | €18,128 | €79,979 | +€61,851 | +341.2% |
| Furniture and vehicles | 24 | - | €2,471 | +€2,471 | |
| Financial fixed assets | 28 | - | €560,000 | +€560,000 | |
| Current assets | 29/58 | €120,742 | €182,345 | +€61,602 | +51.0% |
| Stocks and contracts in progress | 3 | - | €49,362 | +€49,362 | |
| Stocks | 30/36 | - | €49,362 | +€49,362 | |
| Amounts receivable within one year | 40/41 | €83,292 | €131,993 | +€48,701 | +58.5% |
| Trade receivables | 40 | €70,032 | €131,155 | +€61,123 | +87.3% |
| Other amounts receivable | 41 | €13,260 | €839 | -€12,421 | -93.7% |
| Cash at bank and in hand | 54/58 | €37,351 | €990 | -€36,362 | -97.4% |
| Deferred charges and accrued income | 490/1 | €99 | €0 | -€99 | -100.0% |
| Total equity and liabilities | 10/49 | €138,871 | €824,795 | +€685,925 | +493.9% |
| Equity | 10/15 | €13,287 | €45,072 | +€31,785 | +239.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,287 | €40,072 | +€31,785 | +383.6% |
| Amounts payable | 17/49 | €125,584 | €779,723 | +€654,139 | +520.9% |
| Amounts payable after more than one year | 17 | - | €771,303 | +€771,303 | |
| Financial debts | 170/4 | - | €771,303 | +€771,303 | |
| Amounts payable within one year | 42/48 | €125,584 | €8,420 | -€117,164 | -93.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €2,674 | +€2,674 | |
| Suppliers | 440/4 | €0 | €2,674 | +€2,674 | |
| Taxes, remuneration and social security | 45 | €355 | €5,551 | +€5,196 | +1461.9% |
| Taxes | 450/3 | €355 | €5,551 | +€5,196 | +1461.9% |
| Other amounts payable | 47/48 | €125,228 | €194 | -€125,034 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,500 | €9,646 | +€3,146 | +48.4% |
| Other operating charges | 640/8 | €13,927 | €465 | -€13,461 | -96.7% |
| Gross operating margin | 9900 | €22,123 | €50,360 | +€28,236 | +127.6% |
| Operating profit (loss) | 9901 | €1,697 | €40,248 | +€38,552 | +2272.4% |
| Financial income | 75/76B | €22 | €81 | +€60 | +274.2% |
| Recurring financial income | 75 | €22 | €81 | +€60 | +274.2% |
| Financial charges | 65/66B | €542 | €2,993 | +€2,451 | +452.5% |
| Recurring financial charges | 65 | €542 | €2,993 | +€2,451 | +452.5% |
| Profit (loss) for the period before taxes | 9903 | €1,176 | €37,337 | +€36,160 | +3073.7% |
| Income taxes | 67/77 | €355 | €5,551 | +€5,196 | +1461.9% |
| Profit (loss) for the period | 9904 | €821 | €31,785 | +€30,964 | +3771.4% |
| Profit (loss) for the period to be appropriated | 9905 | €821 | €31,785 | +€30,964 | +3771.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.