DRS. EVERS - VANDERSCHOOT: 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.
DRS. EVERS - VANDERSCHOOT
Largest movements
- Receivables after one year -€114,000
down €114,000 (-63.3%), from €180,000 to €66,000
- Cash +€57,489
up €57,489 (+15.4%), from €373,748 to €431,238
mainly Net result for the year (+€281,753) and Receivables after one year (+€114,000)
- Current investments +€55,123
up €55,123 (+15.8%), from €347,893 to €403,016
- Tangible fixed assets -€35,373
down €35,373 (-23.8%), from €148,869 to €113,496
of which Furniture and vehicles: -€28,382
- Tax, wage and social debts -€83,476
down €83,476 (-71.3%), from €117,045 to €33,569
- Trade debts +€53,577
up €53,577 (+2178.8%), from €2,459 to €56,036
- Financial income -€64,855
down €64,855 (-72.0%), from €90,127 to €25,271
- Gross operating margin +€13,382
up €13,382 (+2.9%), from €457,615 to €470,997
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 | €1,226,996 | €1,186,849 | -€40,148 | -3.3% |
| Fixed assets | 21/28 | €148,869 | €113,496 | -€35,373 | -23.8% |
| Tangible fixed assets | 22/27 | €148,869 | €113,496 | -€35,373 | -23.8% |
| Land and buildings | 22 | €42,875 | €24,500 | -€18,375 | -42.9% |
| Plant, machinery and equipment | 23 | €4,121 | €15,505 | +€11,384 | +276.3% |
| Furniture and vehicles | 24 | €101,874 | €73,492 | -€28,382 | -27.9% |
| Current assets | 29/58 | €1,078,127 | €1,073,352 | -€4,775 | -0.4% |
| Amounts receivable after more than one year | 29 | €180,000 | €66,000 | -€114,000 | -63.3% |
| Other amounts receivable | 291 | €180,000 | €66,000 | -€114,000 | -63.3% |
| Amounts receivable within one year | 40/41 | €166,314 | €164,958 | -€1,356 | -0.8% |
| Trade receivables | 40 | €166,314 | €164,958 | -€1,356 | -0.8% |
| Current investments | 50/53 | €347,893 | €403,016 | +€55,123 | +15.8% |
| Cash at bank and in hand | 54/58 | €373,748 | €431,238 | +€57,489 | +15.4% |
| Deferred charges and accrued income | 490/1 | €10,172 | €8,141 | -€2,031 | -20.0% |
| Total equity and liabilities | 10/49 | €1,226,996 | €1,186,849 | -€40,148 | -3.3% |
| Equity | 10/15 | €1,106,214 | €1,095,854 | -€10,360 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,100,014 | €1,089,654 | -€10,360 | -0.9% |
| Distributable reserves | 133 | €1,100,014 | €1,089,654 | -€10,360 | -0.9% |
| Amounts payable | 17/49 | €120,782 | €90,994 | -€29,788 | -24.7% |
| Amounts payable within one year | 42/48 | €120,380 | €90,574 | -€29,805 | -24.8% |
| Trade debts | 44 | €2,459 | €56,036 | +€53,577 | +2178.8% |
| Suppliers | 440/4 | €2,459 | €56,036 | +€53,577 | +2178.8% |
| Taxes, remuneration and social security | 45 | €117,045 | €33,569 | -€83,476 | -71.3% |
| Taxes | 450/3 | €117,045 | €33,569 | -€83,476 | -71.3% |
| Other amounts payable | 47/48 | €875 | €969 | +€94 | +10.7% |
| Accrued charges and deferred income | 492/3 | €402 | €420 | +€18 | +4.4% |
| Non-recurring operating income | 76A | €13,457 | - | -€13,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,366 | €49,287 | +€2,921 | +6.3% |
| Other operating charges | 640/8 | €3,501 | €3,488 | -€13 | -0.4% |
| Gross operating margin | 9900 | €457,615 | €470,997 | +€13,382 | +2.9% |
| Operating profit (loss) | 9901 | €407,748 | €418,222 | +€10,475 | +2.6% |
| Financial income | 75/76B | €90,127 | €25,271 | -€64,855 | -72.0% |
| Recurring financial income | 75 | €90,127 | €25,271 | -€64,855 | -72.0% |
| Financial charges | 65/66B | -€258 | €181 | +€439 | |
| Recurring financial charges | 65 | -€258 | €181 | +€439 | |
| Profit (loss) for the period before taxes | 9903 | €498,132 | €443,312 | -€54,820 | -11.0% |
| Income taxes | 67/77 | €161,996 | €161,559 | -€437 | -0.3% |
| Profit (loss) for the period | 9904 | €336,136 | €281,753 | -€54,383 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €336,136 | €281,753 | -€54,383 | -16.2% |
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 29 September 2026 via checked.be.