EVER: 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.
EVER
Largest movements
- Tangible fixed assets +€71,217
up €71,217 (+13.3%), from €534,077 to €605,295
of which Plant, machinery and equipment: +€77,730
- Cash +€14,052
new in 2025: €14,052
mainly Debts after one year (+€76,282) and Other debts (+€56,700)
- Debts after one year +€76,282
up €76,282 (+76.3%), from €100,000 to €176,282
- Profit (loss) carried forward -€69,639
down €69,639 (-31.1%), from -€223,772 to -€293,411
- Other debts +€56,700
up €56,700 (+39.1%), from €145,095 to €201,795
- Trade debts +€10,443
up €10,443 (+554.7%), from €1,883 to €12,326
- Current portion of long-term debt +€7,934
new in 2025: €7,934
- Gross operating margin -€15,738
down €15,738 (-105.0%), from -€14,994 to -€30,732
- Depreciation +€6,066
up €6,066 (+22.4%), from €27,120 to €33,185
- Financial charges +€1,647
up €1,647 (+107.6%), from €1,531 to €3,178
- Other operating charges +€456
up €456 (+11.4%), from €4,013 to €4,469
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 | €611,367 | €698,012 | +€86,644 | +14.2% |
| Fixed assets | 21/28 | €603,927 | €678,737 | +€74,810 | +12.4% |
| Tangible fixed assets | 22/27 | €534,077 | €605,295 | +€71,217 | +13.3% |
| Land and buildings | 22 | €289,032 | €280,775 | -€8,257 | -2.9% |
| Plant, machinery and equipment | 23 | €243,033 | €320,763 | +€77,730 | +32.0% |
| Furniture and vehicles | 24 | €2,012 | €3,757 | +€1,744 | +86.7% |
| Financial fixed assets | 28 | €69,850 | €73,443 | +€3,593 | +5.1% |
| Current assets | 29/58 | €7,440 | €19,274 | +€11,834 | +159.1% |
| Amounts receivable within one year | 40/41 | €2,372 | €1,870 | -€503 | -21.2% |
| Trade receivables | 40 | €751 | €1,751 | +€1,000 | +133.1% |
| Other amounts receivable | 41 | €1,621 | €118 | -€1,503 | -92.7% |
| Cash at bank and in hand | 54/58 | - | €14,052 | +€14,052 | |
| Deferred charges and accrued income | 490/1 | €5,068 | €3,353 | -€1,715 | -33.8% |
| Total equity and liabilities | 10/49 | €611,367 | €698,012 | +€86,644 | +14.2% |
| Equity | 10/15 | €352,461 | €286,415 | -€66,046 | -18.7% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Capital | 10 | €525,000 | €525,000 | = | 0.0% |
| Issued capital | 100 | €525,000 | €525,000 | = | 0.0% |
| Revaluation surpluses | 12 | €44,733 | €48,326 | +€3,593 | +8.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,772 | -€293,411 | -€69,639 | -31.1% |
| Amounts payable | 17/49 | €258,906 | €411,597 | +€152,691 | +59.0% |
| Amounts payable after more than one year | 17 | €100,000 | €176,282 | +€76,282 | +76.3% |
| Financial debts | 170/4 | €100,000 | €176,282 | +€76,282 | +76.3% |
| Amounts payable within one year | 42/48 | €158,906 | €234,464 | +€75,558 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | - | €7,934 | +€7,934 | |
| Financial debts | 43 | €11,409 | €10,492 | -€917 | -8.0% |
| Credit institutions | 430/8 | €11,409 | €10,492 | -€917 | -8.0% |
| Trade debts | 44 | €1,883 | €12,326 | +€10,443 | +554.7% |
| Suppliers | 440/4 | €1,883 | €12,326 | +€10,443 | +554.7% |
| Advances received on contracts in progress | 46 | - | €1,898 | +€1,898 | |
| Taxes, remuneration and social security | 45 | €520 | €19 | -€501 | -96.4% |
| Taxes | 450/3 | €520 | €19 | -€501 | -96.4% |
| Other amounts payable | 47/48 | €145,095 | €201,795 | +€56,700 | +39.1% |
| Accrued charges and deferred income | 492/3 | - | €851 | +€851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,120 | €33,185 | +€6,066 | +22.4% |
| Other operating charges | 640/8 | €4,013 | €4,469 | +€456 | +11.4% |
| Gross operating margin | 9900 | -€14,994 | -€30,732 | -€15,738 | -105.0% |
| Operating profit (loss) | 9901 | -€46,126 | -€68,386 | -€22,259 | -48.3% |
| Financial income | 75/76B | €1,762 | €1,924 | +€162 | +9.2% |
| Recurring financial income | 75 | €1,762 | €1,924 | +€162 | +9.2% |
| Financial charges | 65/66B | €1,531 | €3,178 | +€1,647 | +107.6% |
| Recurring financial charges | 65 | €1,531 | €3,178 | +€1,647 | +107.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,894 | -€69,639 | -€23,745 | -51.7% |
| Profit (loss) for the period | 9904 | -€45,894 | -€69,639 | -€23,745 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,894 | -€69,639 | -€23,745 | -51.7% |
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 3 October 2026 via checked.be.