EVVE CONSULT: what changed
EVVE CONSULT
Largest movements
- Current investments +€195,000
new in 2025: €195,000
- Financial fixed assets -€105,750
down €105,750 (-100%), from €105,750 to €0
- Cash -€75,717
down €75,717 (-80.6%), from €93,917 to €18,200
mainly Current investments (-€195,000) and Tax, wage and social debts (-€27,460)
- Tangible fixed assets -€15,102
down €15,102 (-22.7%), from €66,536 to €51,434
of which Furniture and vehicles: -€12,045
- Receivables within one year -€10,979
down €10,979 (-79.7%), from €13,776 to €2,797
of which Trade receivables: -€13,776
- Profit (loss) carried forward +€48,999
up €48,999 (+61.5%), from -€79,634 to -€30,635
- Tax, wage and social debts -€27,460
down €27,460 (-87.4%), from €31,418 to €3,957
of which Taxes: -€27,489
- Other debts -€18,598
down €18,598 (-24.4%), from €76,357 to €57,758
- Debts after one year -€13,614
down €13,614 (-38.9%), from €34,988 to €21,374
- Financial income +€76,333
up €76,333 (+902%), from €8,460 to €84,793
of which Non-recurring financial income: +€84,203
- Gross operating margin -€44,809
down €44,809, from €41,134 to -€3,675
- Depreciation +€6,668
up €6,668 (+79.1%), from €8,434 to €15,102
- Taxes +€4,508
up €4,508 (+48.6%), from €9,284 to €13,792
- Financial charges -€4,254
down €4,254 (-67.5%), from €6,306 to €2,052
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 | €281,342 | €268,762 | -€12,580 | -4.5% |
| Fixed assets | 21/28 | €172,286 | €51,434 | -€120,852 | -70.1% |
| Tangible fixed assets | 22/27 | €66,536 | €51,434 | -€15,102 | -22.7% |
| Plant, machinery and equipment | 23 | €7,202 | €5,125 | -€2,077 | -28.8% |
| Furniture and vehicles | 24 | €53,524 | €41,479 | -€12,045 | -22.5% |
| Other tangible fixed assets | 26 | €5,810 | €4,829 | -€981 | -16.9% |
| Financial fixed assets | 28 | €105,750 | €0 | -€105,750 | -100% |
| Current assets | 29/58 | €109,056 | €217,329 | +€108,273 | +99.3% |
| Amounts receivable within one year | 40/41 | €13,776 | €2,797 | -€10,979 | -79.7% |
| Trade receivables | 40 | €13,776 | €0 | -€13,776 | -100% |
| Other amounts receivable | 41 | - | €2,797 | +€2,797 | |
| Current investments | 50/53 | - | €195,000 | +€195,000 | |
| Cash at bank and in hand | 54/58 | €93,917 | €18,200 | -€75,717 | -80.6% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,332 | -€31 | -2.3% |
| Total equity and liabilities | 10/49 | €281,342 | €268,762 | -€12,580 | -4.5% |
| Equity | 10/15 | €115,378 | €164,377 | +€48,999 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €176,412 | €176,412 | = | 0.0% |
| Tax-exempt reserves | 132 | €23 | €23 | = | 0.0% |
| Distributable reserves | 133 | €176,389 | €176,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,634 | -€30,635 | +€48,999 | +61.5% |
| Amounts payable | 17/49 | €165,964 | €104,385 | -€61,579 | -37.1% |
| Amounts payable after more than one year | 17 | €34,988 | €21,374 | -€13,614 | -38.9% |
| Financial debts | 170/4 | €34,988 | €21,374 | -€13,614 | -38.9% |
| Amounts payable within one year | 42/48 | €130,977 | €83,012 | -€47,965 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €15,659 | €13,614 | -€2,045 | -13.1% |
| Financial debts | 43 | €5,500 | €6,083 | +€583 | +10.6% |
| Credit institutions | 430/8 | €3,215 | €694 | -€2,521 | -78.4% |
| Other loans | 439 | €2,285 | €5,389 | +€3,104 | +136% |
| Trade debts | 44 | €2,044 | €1,599 | -€445 | -21.8% |
| Suppliers | 440/4 | €2,044 | €1,599 | -€445 | -21.8% |
| Taxes, remuneration and social security | 45 | €31,418 | €3,957 | -€27,460 | -87.4% |
| Taxes | 450/3 | €27,772 | €284 | -€27,489 | -99.0% |
| Remuneration and social security | 454/9 | €3,645 | €3,674 | +€29 | +0.8% |
| Other amounts payable | 47/48 | €76,357 | €57,758 | -€18,598 | -24.4% |
| Non-recurring operating income | 76A | €9,014 | €0 | -€9,014 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,434 | €15,102 | +€6,668 | +79.1% |
| Other operating charges | 640/8 | €1,055 | €1,173 | +€118 | +11.2% |
| Gross operating margin | 9900 | €41,134 | -€3,675 | -€44,809 | |
| Operating profit (loss) | 9901 | €31,644 | -€19,950 | -€51,595 | |
| Financial income | 75/76B | €8,460 | €84,793 | +€76,333 | +902% |
| Recurring financial income | 75 | €8,460 | €590 | -€7,870 | -93.0% |
| Non-recurring financial income | 76B | €0 | €84,203 | +€84,203 | |
| Financial charges | 65/66B | €6,306 | €2,052 | -€4,254 | -67.5% |
| Recurring financial charges | 65 | €6,306 | €2,052 | -€4,254 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €33,798 | €62,791 | +€28,993 | +85.8% |
| Income taxes | 67/77 | €9,284 | €13,792 | +€4,508 | +48.6% |
| Profit (loss) for the period | 9904 | €24,515 | €48,999 | +€24,485 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,515 | €48,999 | +€24,485 | +99.9% |
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 7 November 2026 via checked.be.