AENSPECK - EVERAERTS: 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.
AENSPECK - EVERAERTS
Largest movements
- Tangible fixed assets +€188,584
up €188,584 (+30.6%), from €616,461 to €805,045
of which Furniture and vehicles: +€115,430
- Receivables within one year -€135,871
down €135,871 (-25.3%), from €537,473 to €401,602
of which Other amounts receivable: -€232,080
- Cash -€50,913
down €50,913 (-28.1%), from €180,955 to €130,043
mainly Investment in fixed assets (net) (-€449,139) and Contributions, distributions and other (-€267,197)
- Reserves -€77,274
down €77,274 (-9.3%), from €831,880 to €754,606
of which Distributable reserves: -€77,274
- Debts after one year +€58,461
up €58,461 (+21.0%), from €278,765 to €337,227
- Tax, wage and social debts +€29,013
up €29,013 (+321%), from €9,031 to €38,045
- Gross operating margin +€110,060
up €110,060 (+24.6%), from €447,326 to €557,386
- Depreciation +€46,702
up €46,702 (+21.8%), from €213,853 to €260,555
- Taxes +€16,861
up €16,861 (+31.4%), from €53,780 to €70,641
- Financial charges -€6,708
down €6,708 (-17.8%), from €37,760 to €31,052
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 | €1,334,890 | €1,336,690 | +€1,801 | +0.1% |
| Fixed assets | 21/28 | €616,461 | €805,045 | +€188,584 | +30.6% |
| Tangible fixed assets | 22/27 | €616,461 | €805,045 | +€188,584 | +30.6% |
| Plant, machinery and equipment | 23 | €21,314 | €24,448 | +€3,134 | +14.7% |
| Furniture and vehicles | 24 | €62,080 | €177,511 | +€115,430 | +186% |
| Leasing and similar rights | 25 | €533,067 | €603,087 | +€70,020 | +13.1% |
| Current assets | 29/58 | €718,428 | €531,645 | -€186,783 | -26.0% |
| Amounts receivable within one year | 40/41 | €537,473 | €401,602 | -€135,871 | -25.3% |
| Trade receivables | 40 | €247,925 | €344,135 | +€96,210 | +38.8% |
| Other amounts receivable | 41 | €289,548 | €57,468 | -€232,080 | -80.2% |
| Cash at bank and in hand | 54/58 | €180,955 | €130,043 | -€50,913 | -28.1% |
| Total equity and liabilities | 10/49 | €1,334,890 | €1,336,690 | +€1,801 | +0.1% |
| Equity | 10/15 | €850,480 | €773,206 | -€77,274 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €831,880 | €754,606 | -€77,274 | -9.3% |
| Tax-exempt reserves | 132 | €101,500 | €101,500 | = | 0.0% |
| Distributable reserves | 133 | €730,380 | €653,106 | -€77,274 | -10.6% |
| Amounts payable | 17/49 | €484,410 | €563,485 | +€79,075 | +16.3% |
| Amounts payable after more than one year | 17 | €278,765 | €337,227 | +€58,461 | +21.0% |
| Financial debts | 170/4 | €278,765 | €337,227 | +€58,461 | +21.0% |
| Amounts payable within one year | 42/48 | €205,586 | €226,258 | +€20,672 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €130,588 | €128,107 | -€2,481 | -1.9% |
| Trade debts | 44 | €65,967 | €60,106 | -€5,861 | -8.9% |
| Suppliers | 440/4 | €65,967 | €60,106 | -€5,861 | -8.9% |
| Taxes, remuneration and social security | 45 | €9,031 | €38,045 | +€29,013 | +321% |
| Taxes | 450/3 | €9,031 | €38,045 | +€29,013 | +321% |
| Accrued charges and deferred income | 492/3 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213,853 | €260,555 | +€46,702 | +21.8% |
| Other operating charges | 640/8 | €4,916 | €5,307 | +€390 | +7.9% |
| Gross operating margin | 9900 | €447,326 | €557,386 | +€110,060 | +24.6% |
| Operating profit (loss) | 9901 | €228,556 | €291,525 | +€62,968 | +27.6% |
| Financial income | 75/76B | €0 | €91 | +€91 | +45,270% |
| Recurring financial income | 75 | €0 | €91 | +€91 | +45,270% |
| Financial charges | 65/66B | €37,760 | €31,052 | -€6,708 | -17.8% |
| Recurring financial charges | 65 | €37,760 | €31,052 | -€6,708 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €190,797 | €260,564 | +€69,767 | +36.6% |
| Income taxes | 67/77 | €53,780 | €70,641 | +€16,861 | +31.4% |
| Profit (loss) for the period | 9904 | €137,017 | €189,923 | +€52,906 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €137,017 | €189,923 | +€52,906 | +38.6% |
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 28 October 2026 via checked.be.