CASH EVERE: 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.
CASH EVERE
Largest movements
- Stocks and contracts +€38,242
up €38,242 (+14.6%), from €262,685 to €300,926
of which Stocks: +€38,512
- Cash +€7,502
up €7,502 (+12.5%), from €59,973 to €67,474
mainly Trade debts (+€31,363) and Net result for the year (+€30,038)
- Receivables within one year -€7,337
down €7,337 (-2.9%), from €256,726 to €249,389
- Trade debts +€31,363
up €31,363 (+2138.4%), from €1,467 to €32,830
- Short-term financial debts -€12,249
down €12,249 (-57.4%), from €21,353 to €9,104
- Tax, wage and social debts +€11,158
up €11,158 (+26.1%), from €42,718 to €53,876
of which Taxes: +€13,614
- Reserves +€8,609
up €8,609 (+1.6%), from €534,089 to €542,698
of which Distributable reserves: +€8,609
- Other debts -€7,642
down €7,642 (-40.1%), from €19,054 to €11,411
- Gross operating margin +€11,969
up €11,969 (+4.7%), from €254,213 to €266,182
- Financial charges +€3,239
up €3,239 (+28.8%), from €11,254 to €14,493
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 | €625,023 | €656,369 | +€31,346 | +5.0% |
| Fixed assets | 21/28 | €42,893 | €36,004 | -€6,889 | -16.1% |
| Intangible fixed assets | 21 | €19,376 | €16,702 | -€2,674 | -13.8% |
| Tangible fixed assets | 22/27 | €21,452 | €17,237 | -€4,215 | -19.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,249 | €1,477 | -€772 | -34.3% |
| Other tangible fixed assets | 26 | €19,203 | €15,760 | -€3,443 | -17.9% |
| Financial fixed assets | 28 | €2,066 | €2,066 | = | 0.0% |
| Current assets | 29/58 | €582,129 | €620,365 | +€38,235 | +6.6% |
| Stocks and contracts in progress | 3 | €262,685 | €300,926 | +€38,242 | +14.6% |
| Stocks | 30/36 | €262,415 | €300,926 | +€38,512 | +14.7% |
| Contracts in progress | 37 | €270 | - | -€270 | |
| Amounts receivable within one year | 40/41 | €256,726 | €249,389 | -€7,337 | -2.9% |
| Other amounts receivable | 41 | €256,726 | €249,389 | -€7,337 | -2.9% |
| Cash at bank and in hand | 54/58 | €59,973 | €67,474 | +€7,502 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,746 | €2,575 | -€171 | -6.2% |
| Total equity and liabilities | 10/49 | €625,023 | €656,369 | +€31,346 | +5.0% |
| Equity | 10/15 | €540,289 | €548,898 | +€8,609 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €534,089 | €542,698 | +€8,609 | +1.6% |
| Tax-exempt reserves | 132 | €12,734 | €12,734 | = | 0.0% |
| Distributable reserves | 133 | €521,355 | €529,964 | +€8,609 | +1.7% |
| Amounts payable | 17/49 | €84,734 | €107,471 | +€22,737 | +26.8% |
| Amounts payable within one year | 42/48 | €84,591 | €107,471 | +€22,880 | +27.0% |
| Financial debts | 43 | €21,353 | €9,104 | -€12,249 | -57.4% |
| Credit institutions | 430/8 | €21,353 | €9,104 | -€12,249 | -57.4% |
| Trade debts | 44 | €1,467 | €32,830 | +€31,363 | +2138.4% |
| Suppliers | 440/4 | €1,467 | €32,830 | +€31,363 | +2138.4% |
| Advances received on contracts in progress | 46 | - | €250 | +€250 | |
| Taxes, remuneration and social security | 45 | €42,718 | €53,876 | +€11,158 | +26.1% |
| Taxes | 450/3 | €20,202 | €33,815 | +€13,614 | +67.4% |
| Remuneration and social security | 454/9 | €22,516 | €20,061 | -€2,455 | -10.9% |
| Other amounts payable | 47/48 | €19,054 | €11,411 | -€7,642 | -40.1% |
| Accrued charges and deferred income | 492/3 | €142 | €0 | -€142 | -100.0% |
| Non-recurring operating income | 76A | €452 | €3,346 | +€2,894 | +639.5% |
| Remuneration, social security and pensions | 62 | €198,893 | €201,283 | +€2,390 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,113 | €9,794 | +€681 | +7.5% |
| Other operating charges | 640/8 | €2,011 | €894 | -€1,116 | -55.5% |
| Gross operating margin | 9900 | €254,213 | €266,182 | +€11,969 | +4.7% |
| Operating profit (loss) | 9901 | €44,196 | €54,210 | +€10,014 | +22.7% |
| Financial income | 75/76B | €3,034 | €2,207 | -€827 | -27.2% |
| Recurring financial income | 75 | €3,034 | €2,207 | -€827 | -27.2% |
| Financial charges | 65/66B | €11,254 | €14,493 | +€3,239 | +28.8% |
| Recurring financial charges | 65 | €11,254 | €14,493 | +€3,239 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €35,976 | €41,925 | +€5,949 | +16.5% |
| Income taxes | 67/77 | €10,917 | €11,887 | +€971 | +8.9% |
| Profit (loss) for the period | 9904 | €25,059 | €30,038 | +€4,978 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,059 | €30,038 | +€4,978 | +19.9% |
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 10 October 2026 via checked.be.