C.M. EVRARD: 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.
C.M. EVRARD
Largest movements
- Cash -€126,088
down €126,088 (-20.1%), from €628,494 to €502,406
mainly Other debts (-€94,866) and Net result for the year (-€20,963)
- Receivables within one year +€10,259
up €10,259 (+667.1%), from €1,538 to €11,797
- Other debts -€94,866
down €94,866 (-16.9%), from €560,254 to €465,388
- Profit (loss) carried forward -€20,963
down €20,963 (-12.4%), from -€169,328 to -€190,291
- Financial income +€35,228
new in 2024: €35,228
- Gross operating margin +€5,354
up €5,354 (+20.6%), from -€25,982 to -€20,628
- Staff costs +€406
up €406 (+1.3%), from €32,227 to €32,633
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €630,032 | €514,203 | -€115,829 | -18.4% |
| Current assets | 29/58 | €630,032 | €514,203 | -€115,829 | -18.4% |
| Amounts receivable within one year | 40/41 | €1,538 | €11,797 | +€10,259 | +667.1% |
| Other amounts receivable | 41 | €1,538 | €11,797 | +€10,259 | +667.1% |
| Cash at bank and in hand | 54/58 | €628,494 | €502,406 | -€126,088 | -20.1% |
| Total equity and liabilities | 10/49 | €630,032 | €514,203 | -€115,829 | -18.4% |
| Equity | 10/15 | €69,778 | €48,815 | -€20,963 | -30.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €177,133 | €177,133 | = | 0.0% |
| Distributable reserves | 133 | €177,133 | €177,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,328 | -€190,291 | -€20,963 | -12.4% |
| Amounts payable | 17/49 | €560,254 | €465,388 | -€94,866 | -16.9% |
| Amounts payable within one year | 42/48 | €560,254 | €465,388 | -€94,866 | -16.9% |
| Other amounts payable | 47/48 | €560,254 | €465,388 | -€94,866 | -16.9% |
| Remuneration, social security and pensions | 62 | €32,227 | €32,633 | +€406 | +1.3% |
| Other operating charges | 640/8 | €2,582 | €2,683 | +€101 | +3.9% |
| Gross operating margin | 9900 | -€25,982 | -€20,628 | +€5,354 | +20.6% |
| Operating profit (loss) | 9901 | -€60,791 | -€55,945 | +€4,847 | +8.0% |
| Financial income | 75/76B | - | €35,228 | +€35,228 | |
| Recurring financial income | 75 | - | €35,228 | +€35,228 | |
| Financial charges | 65/66B | - | €246 | +€246 | |
| Recurring financial charges | 65 | - | €246 | +€246 | |
| Profit (loss) for the period before taxes | 9903 | -€60,791 | -€20,963 | +€39,829 | +65.5% |
| Profit (loss) for the period | 9904 | -€60,791 | -€20,963 | +€39,829 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,791 | -€20,963 | +€39,829 | +65.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.