MLN Evrard Consult: 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.
MLN Evrard Consult
Largest movements
- Cash +€7,819
up €7,819 (+122%), from €6,405 to €14,224
mainly Net result for the year (+€87,731) and Tax, wage and social debts (+€2,200)
- Profit (loss) carried forward +€40,731
up €40,731 (+41.9%), from €97,137 to €137,868
- Debts after one year -€32,824
down €32,824 (-20.2%), from €162,786 to €129,962
- Other debts -€5,018
down €5,018 (-11.5%), from €43,500 to €38,482
- Depreciation -€19,145
down €19,145 (-97.3%), from €19,685 to €540
- Gross operating margin +€5,935
up €5,935 (+5.0%), from €117,923 to €123,858
- Taxes +€5,917
up €5,917 (+24.0%), from €24,621 to €30,538
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 | €353,110 | €360,179 | +€7,069 | +2.0% |
| Fixed assets | 21/28 | €325,555 | €326,185 | +€630 | +0.2% |
| Tangible fixed assets | 22/27 | €555 | €1,185 | +€630 | +114% |
| Furniture and vehicles | 24 | €555 | €1,185 | +€630 | +114% |
| Financial fixed assets | 28 | €325,000 | €325,000 | = | 0.0% |
| Current assets | 29/58 | €27,555 | €33,994 | +€6,439 | +23.4% |
| Amounts receivable within one year | 40/41 | €20,767 | €18,870 | -€1,897 | -9.1% |
| Trade receivables | 40 | €13,000 | €17,930 | +€4,930 | +37.9% |
| Other amounts receivable | 41 | €7,767 | €940 | -€6,827 | -87.9% |
| Cash at bank and in hand | 54/58 | €6,405 | €14,224 | +€7,819 | +122% |
| Deferred charges and accrued income | 490/1 | €383 | €900 | +€517 | +135% |
| Total equity and liabilities | 10/49 | €353,110 | €360,179 | +€7,069 | +2.0% |
| Equity | 10/15 | €103,137 | €143,868 | +€40,731 | +39.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,137 | €137,868 | +€40,731 | +41.9% |
| Amounts payable | 17/49 | €249,973 | €216,310 | -€33,663 | -13.5% |
| Amounts payable after more than one year | 17 | €162,786 | €129,962 | -€32,824 | -20.2% |
| Financial debts | 170/4 | €162,786 | €129,962 | -€32,824 | -20.2% |
| Amounts payable within one year | 42/48 | €87,187 | €86,348 | -€838 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €43,687 | €45,355 | +€1,668 | +3.8% |
| Trade debts | 44 | - | €312 | +€312 | |
| Suppliers | 440/4 | - | €312 | +€312 | |
| Taxes, remuneration and social security | 45 | - | €2,200 | +€2,200 | |
| Taxes | 450/3 | - | €1,000 | +€1,000 | |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €43,500 | €38,482 | -€5,018 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,685 | €540 | -€19,145 | -97.3% |
| Other operating charges | 640/8 | €1,363 | €1,410 | +€47 | +3.4% |
| Gross operating margin | 9900 | €117,923 | €123,858 | +€5,935 | +5.0% |
| Operating profit (loss) | 9901 | €96,875 | €121,908 | +€25,033 | +25.8% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €4,454 | €3,638 | -€815 | -18.3% |
| Recurring financial charges | 65 | €4,454 | €3,638 | -€815 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €92,445 | €118,270 | +€25,824 | +27.9% |
| Income taxes | 67/77 | €24,621 | €30,538 | +€5,917 | +24.0% |
| Profit (loss) for the period | 9904 | €67,824 | €87,731 | +€19,907 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,824 | €87,731 | +€19,907 | +29.4% |
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 27 October 2026 via checked.be.