EVER - ART'- DESIGN: 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.
EVER - ART'- DESIGN
Largest movements
- Tangible fixed assets -€12,877
down €12,877 (-2.6%), from €491,936 to €479,059
of which Plant, machinery and equipment: -€7,852
- Other debts -€32,065
down €32,065 (-24.7%), from €129,815 to €97,750
- Profit (loss) carried forward +€17,954
up €17,954 (+8.7%), from €205,785 to €223,739
- Gross operating margin +€31,245
up €31,245 (+155%), from €20,097 to €51,342
- Taxes +€5,817
up €5,817 (+278%), from €2,095 to €7,912
- Depreciation -€4,791
down €4,791 (-27.1%), from €17,669 to €12,877
- Financial charges +€939
up €939 (+19.6%), from €4,801 to €5,740
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 | €531,722 | €521,790 | -€9,932 | -1.9% |
| Fixed assets | 21/28 | €491,936 | €479,059 | -€12,877 | -2.6% |
| Tangible fixed assets | 22/27 | €491,936 | €479,059 | -€12,877 | -2.6% |
| Land and buildings | 22 | €414,699 | €409,674 | -€5,025 | -1.2% |
| Plant, machinery and equipment | 23 | €77,237 | €69,385 | -€7,852 | -10.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €39,785 | €42,731 | +€2,945 | +7.4% |
| Amounts receivable within one year | 40/41 | €9 | €64 | +€55 | +626% |
| Other amounts receivable | 41 | €9 | €64 | +€55 | +626% |
| Current investments | 50/53 | €31,570 | €32,550 | +€980 | +3.1% |
| Cash at bank and in hand | 54/58 | €6,879 | €8,832 | +€1,952 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,328 | €1,285 | -€43 | -3.2% |
| Total equity and liabilities | 10/49 | €531,722 | €521,790 | -€9,932 | -1.9% |
| Equity | 10/15 | €394,675 | €412,628 | +€17,954 | +4.5% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €143,890 | €143,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €139,390 | €139,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,785 | €223,739 | +€17,954 | +8.7% |
| Amounts payable | 17/49 | €137,047 | €109,162 | -€27,886 | -20.3% |
| Amounts payable within one year | 42/48 | €137,047 | €109,162 | -€27,886 | -20.3% |
| Trade debts | 44 | €687 | €1,607 | +€920 | +134% |
| Suppliers | 440/4 | €687 | €1,607 | +€920 | +134% |
| Taxes, remuneration and social security | 45 | €6,545 | €9,805 | +€3,260 | +49.8% |
| Taxes | 450/3 | €6,545 | €9,805 | +€3,260 | +49.8% |
| Other amounts payable | 47/48 | €129,815 | €97,750 | -€32,065 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,669 | €12,877 | -€4,791 | -27.1% |
| Other operating charges | 640/8 | €6,977 | €7,200 | +€223 | +3.2% |
| Gross operating margin | 9900 | €20,097 | €51,342 | +€31,245 | +155% |
| Operating profit (loss) | 9901 | -€4,548 | €31,264 | +€35,813 | |
| Financial income | 75/76B | €380 | €341 | -€39 | -10.2% |
| Recurring financial income | 75 | €380 | €341 | -€39 | -10.2% |
| Financial charges | 65/66B | €4,801 | €5,740 | +€939 | +19.6% |
| Recurring financial charges | 65 | €4,801 | €5,740 | +€939 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,969 | €25,865 | +€34,835 | |
| Income taxes | 67/77 | €2,095 | €7,912 | +€5,817 | +278% |
| Profit (loss) for the period | 9904 | -€11,065 | €17,954 | +€29,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,065 | €17,954 | +€29,018 |
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 21 October 2026 via checked.be.