Aannemingen Everaert: 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.
Aannemingen Everaert
Largest movements
- Cash +€94,489
up €94,489 (+55.3%), from €170,725 to €265,214
mainly Net result for the year (+€73,198) and Depreciation (+€49,108)
- Tangible fixed assets -€46,440
down €46,440 (-36.8%), from €126,041 to €79,601
of which Plant, machinery and equipment: -€24,776
- Reserves +€48,468
up €48,468 (+23.0%), from €210,381 to €258,849
- Other debts -€14,685
down €14,685 (-34.5%), from €42,532 to €27,847
- Trade debts +€12,157
up €12,157 (+112%), from €10,896 to €23,053
- Gross operating margin +€20,623
up €20,623 (+16.3%), from €126,286 to €146,909
- Write-downs -€15,000
no longer reported in 2025 (was €15,000)
- Taxes +€8,226
up €8,226 (+50.3%), from €16,341 to €24,566
- Financial income +€1,682
up €1,682 (+9,431%), from €18 to €1,699
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 | €312,439 | €358,436 | +€45,997 | +14.7% |
| Fixed assets | 21/28 | €126,041 | €79,601 | -€46,440 | -36.8% |
| Tangible fixed assets | 22/27 | €126,041 | €79,601 | -€46,440 | -36.8% |
| Plant, machinery and equipment | 23 | €53,470 | €28,694 | -€24,776 | -46.3% |
| Furniture and vehicles | 24 | €70,471 | €49,497 | -€20,974 | -29.8% |
| Other tangible fixed assets | 26 | €2,100 | €1,410 | -€690 | -32.9% |
| Current assets | 29/58 | €186,398 | €278,835 | +€92,437 | +49.6% |
| Stocks and contracts in progress | 3 | €2,984 | €2,748 | -€236 | -7.9% |
| Stocks | 30/36 | €2,984 | €2,748 | -€236 | -7.9% |
| Amounts receivable within one year | 40/41 | €7,184 | €5,369 | -€1,816 | -25.3% |
| Trade receivables | 40 | €900 | €2,648 | +€1,748 | +194% |
| Other amounts receivable | 41 | €6,284 | €2,721 | -€3,563 | -56.7% |
| Current investments | 50/53 | €5,504 | €5,504 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €170,725 | €265,214 | +€94,489 | +55.3% |
| Total equity and liabilities | 10/49 | €312,439 | €358,436 | +€45,997 | +14.7% |
| Equity | 10/15 | €259,010 | €307,478 | +€48,468 | +18.7% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €210,381 | €258,849 | +€48,468 | +23.0% |
| Distributable reserves | 133 | €210,381 | €258,849 | +€48,468 | +23.0% |
| Profit (loss) carried forward | 14 | €24,629 | €24,629 | = | 0.0% |
| Amounts payable | 17/49 | €53,428 | €50,958 | -€2,471 | -4.6% |
| Amounts payable within one year | 42/48 | €53,428 | €50,958 | -€2,471 | -4.6% |
| Trade debts | 44 | €10,896 | €23,053 | +€12,157 | +112% |
| Suppliers | 440/4 | €10,896 | €23,053 | +€12,157 | +112% |
| Taxes, remuneration and social security | 45 | - | €57 | +€57 | |
| Taxes | 450/3 | - | €57 | +€57 | |
| Other amounts payable | 47/48 | €42,532 | €27,847 | -€14,685 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,053 | €49,108 | -€944 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | €1,662 | €1,453 | -€209 | -12.6% |
| Gross operating margin | 9900 | €126,286 | €146,909 | +€20,623 | +16.3% |
| Operating profit (loss) | 9901 | €59,571 | €96,348 | +€36,777 | +61.7% |
| Financial income | 75/76B | €18 | €1,699 | +€1,682 | +9,431% |
| Recurring financial income | 75 | €18 | €1,699 | +€1,682 | +9,431% |
| Financial charges | 65/66B | €270 | €283 | +€12 | +4.6% |
| Recurring financial charges | 65 | €270 | €283 | +€12 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €59,319 | €97,765 | +€38,446 | +64.8% |
| Income taxes | 67/77 | €16,341 | €24,566 | +€8,226 | +50.3% |
| Profit (loss) for the period | 9904 | €42,978 | €73,198 | +€30,220 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,978 | €73,198 | +€30,220 | +70.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.