EVER-ART-GRAPHIC: what changed
EVER-ART-GRAPHIC
Largest movements
- Receivables within one year +€17,980
up €17,980 (+628%), from €2,861 to €20,841
of which Other amounts receivable: +€15,329
- Cash +€8,253
up €8,253 (+11,807%), from €70 to €8,323
mainly Net result for the year (+€23,524) and Current portion of long-term debt (+€8,147)
- Tangible fixed assets -€4,547
down €4,547 (-39.9%), from €11,389 to €6,842
of which Furniture and vehicles: -€4,461
- Deferred charges and accrued income -€875
down €875 (-41.2%), from €2,124 to €1,249
- Profit (loss) carried forward +€23,524
up €23,524 (+43.0%), from -€54,693 to -€31,169
- Debts after one year -€12,015
down €12,015 (-52.7%), from €22,778 to €10,763
of which Other amounts payable: -€6,602
- Current portion of long-term debt +€8,147
up €8,147 (+155%), from €5,266 to €13,413
- Trade debts +€3,646
up €3,646 (+1,412%), from €258 to €3,904
- Tax, wage and social debts -€2,874
down €2,874 (-72.0%), from €3,994 to €1,120
- Taxes +€5,126
up €5,126 (+128%), from €3,994 to €9,120
- Gross operating margin +€4,018
up €4,018 (+11.9%), from €33,836 to €37,854
- Financial income +€498
new in 2025: €498
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,444 | €37,255 | +€20,811 | +127% |
| Fixed assets | 21/28 | €11,389 | €6,842 | -€4,547 | -39.9% |
| Tangible fixed assets | 22/27 | €11,389 | €6,842 | -€4,547 | -39.9% |
| Plant, machinery and equipment | 23 | €413 | €327 | -€86 | -20.8% |
| Furniture and vehicles | 24 | €10,976 | €6,515 | -€4,461 | -40.6% |
| Current assets | 29/58 | €5,055 | €30,413 | +€25,358 | +502% |
| Amounts receivable within one year | 40/41 | €2,861 | €20,841 | +€17,980 | +628% |
| Trade receivables | 40 | €1,738 | €4,388 | +€2,650 | +152% |
| Other amounts receivable | 41 | €1,123 | €16,453 | +€15,329 | +1,365% |
| Cash at bank and in hand | 54/58 | €70 | €8,323 | +€8,253 | +11,807% |
| Deferred charges and accrued income | 490/1 | €2,124 | €1,249 | -€875 | -41.2% |
| Total equity and liabilities | 10/49 | €16,444 | €37,255 | +€20,811 | +127% |
| Equity | 10/15 | -€15,852 | €7,672 | +€23,524 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,241 | €20,241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €241 | - | -€241 | |
| Reserves not available under the articles | 1311 | €241 | - | -€241 | |
| Distributable reserves | 133 | €20,000 | €20,241 | +€241 | +1.2% |
| Profit (loss) carried forward | 14 | -€54,693 | -€31,169 | +€23,524 | +43.0% |
| Amounts payable | 17/49 | €32,296 | €29,583 | -€2,713 | -8.4% |
| Amounts payable after more than one year | 17 | €22,778 | €10,763 | -€12,015 | -52.7% |
| Financial debts | 170/4 | €8,176 | €2,763 | -€5,413 | -66.2% |
| Other amounts payable | 178/9 | €14,602 | €8,000 | -€6,602 | -45.2% |
| Amounts payable within one year | 42/48 | €9,518 | €18,437 | +€8,919 | +93.7% |
| Current portion of amounts payable after more than one year | 42 | €5,266 | €13,413 | +€8,147 | +155% |
| Trade debts | 44 | €258 | €3,904 | +€3,646 | +1,412% |
| Suppliers | 440/4 | €258 | €3,904 | +€3,646 | +1,412% |
| Taxes, remuneration and social security | 45 | €3,994 | €1,120 | -€2,874 | -72.0% |
| Taxes | 450/3 | €3,994 | €1,120 | -€2,874 | -72.0% |
| Accrued charges and deferred income | 492/3 | - | €383 | +€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,477 | €4,547 | +€70 | +1.6% |
| Other operating charges | 640/8 | €721 | €776 | +€55 | +7.6% |
| Gross operating margin | 9900 | €33,836 | €37,854 | +€4,018 | +11.9% |
| Operating profit (loss) | 9901 | €28,639 | €32,532 | +€3,893 | +13.6% |
| Financial income | 75/76B | - | €498 | +€498 | |
| Recurring financial income | 75 | - | €498 | +€498 | |
| Financial charges | 65/66B | €527 | €385 | -€142 | -26.9% |
| Recurring financial charges | 65 | €527 | €385 | -€142 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €28,112 | €32,644 | +€4,532 | +16.1% |
| Income taxes | 67/77 | €3,994 | €9,120 | +€5,126 | +128% |
| Profit (loss) for the period | 9904 | €24,118 | €23,524 | -€594 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,118 | €23,524 | -€594 | -2.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.