4EVERSHINE: 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.
4EVERSHINE
Largest movements
- Receivables within one year +€9,241
up €9,241 (+39.8%), from €23,235 to €32,476
of which Other amounts receivable: +€5,910
- Cash +€598
new in 2025: €598
mainly Net result for the year (+€3,859) and Tax, wage and social debts (+€3,299)
- Formation expenses -€334
no longer reported in 2025 (was €334)
- Profit (loss) carried forward +€3,859
up €3,859 (+27.1%), from €14,260 to €18,119
- Tax, wage and social debts +€3,299
up €3,299 (+55.8%), from €5,912 to €9,212
- Trade debts +€2,347
up €2,347 (+72.3%), from €3,246 to €5,593
- Turnover -€36,554
down €36,554 (-37.1%), from €98,505 to €61,951
- Gross operating margin -€31,503
down €31,503 (-83.9%), from €37,534 to €6,030
- Other operating charges -€16,834
no longer reported in 2025 (was €16,834)
- Purchases and services -€5,050
down €5,050 (-8.3%), from €60,971 to €55,921
- Taxes -€2,651
down €2,651 (-57.5%), from €4,612 to €1,962
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 | €23,569 | €33,073 | +€9,504 | +40.3% |
| Formation expenses | 20 | €334 | - | -€334 | |
| Current assets | 29/58 | €23,235 | €33,073 | +€9,839 | +42.3% |
| Amounts receivable within one year | 40/41 | €23,235 | €32,476 | +€9,241 | +39.8% |
| Trade receivables | 40 | €12,689 | €16,020 | +€3,330 | +26.2% |
| Other amounts receivable | 41 | €10,546 | €16,456 | +€5,910 | +56.0% |
| Cash at bank and in hand | 54/58 | - | €598 | +€598 | |
| Total equity and liabilities | 10/49 | €23,569 | €33,073 | +€9,504 | +40.3% |
| Equity | 10/15 | €14,410 | €18,269 | +€3,859 | +26.8% |
| Contributions | 10/11 | €150 | €150 | = | 0.0% |
| Outside capital | 11 | €150 | €150 | = | 0.0% |
| Other | 1109/19 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,260 | €18,119 | +€3,859 | +27.1% |
| Amounts payable | 17/49 | €9,159 | €14,805 | +€5,646 | +61.6% |
| Amounts payable within one year | 42/48 | €9,159 | €14,805 | +€5,646 | +61.6% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €3,246 | €5,593 | +€2,347 | +72.3% |
| Suppliers | 440/4 | €3,246 | €5,593 | +€2,347 | +72.3% |
| Taxes, remuneration and social security | 45 | €5,912 | €9,212 | +€3,299 | +55.8% |
| Taxes | 450/3 | €5,912 | €9,212 | +€3,299 | +55.8% |
| Turnover | 70 | €98,505 | €61,951 | -€36,554 | -37.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,971 | €55,921 | -€5,050 | -8.3% |
| Remuneration, social security and pensions | 62 | €1,185 | €324 | -€861 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €334 | -€296 | -47.0% |
| Other operating charges | 640/8 | €16,834 | - | -€16,834 | |
| Operating charges capitalised as restructuring costs | 649 | - | -€539 | -€539 | |
| Gross operating margin | 9900 | €37,534 | €6,030 | -€31,503 | -83.9% |
| Operating profit (loss) | 9901 | €18,885 | €5,911 | -€12,973 | -68.7% |
| Financial charges | 65/66B | €12 | €91 | +€79 | +638.1% |
| Recurring financial charges | 65 | €12 | €91 | +€79 | +638.1% |
| Profit (loss) for the period before taxes | 9903 | €18,872 | €5,820 | -€13,052 | -69.2% |
| Income taxes | 67/77 | €4,612 | €1,962 | -€2,651 | -57.5% |
| Profit (loss) for the period | 9904 | €14,260 | €3,859 | -€10,402 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,260 | €3,859 | -€10,402 | -72.9% |
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 7 October 2026 via checked.be.