EVER.ARTS: 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.ARTS
Largest movements
- Cash -€34,052
down €34,052 (-55.5%), from €61,390 to €27,337
mainly Other debts (-€30,694) and Net result for the year (-€24,669)
- Receivables within one year -€25,081
down €25,081 (-78.0%), from €32,168 to €7,087
of which Other amounts receivable: -€16,943
- Deferred charges and accrued income +€15,762
up €15,762 (+1455.9%), from €1,083 to €16,845
- Tangible fixed assets -€10,591
down €10,591 (-28.9%), from €36,590 to €25,999
of which Furniture and vehicles: -€9,864
- Other debts -€30,694
down €30,694 (-55.9%), from €54,938 to €24,244
- Profit (loss) carried forward -€24,669
down €24,669 (-76.2%), from €32,381 to €7,713
- Tax, wage and social debts +€1,974
up €1,974 (+21.9%), from €9,010 to €10,984
- Gross operating margin -€93,288
down €93,288, from €85,591 to -€7,697
- Taxes -€18,333
down €18,333 (-98.5%), from €18,609 to €276
- Staff costs -€7,829
down €7,829 (-67.8%), from €11,555 to €3,726
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 | €131,436 | €77,474 | -€53,962 | -41.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €36,795 | €26,204 | -€10,591 | -28.8% |
| Tangible fixed assets | 22/27 | €36,590 | €25,999 | -€10,591 | -28.9% |
| Furniture and vehicles | 24 | €35,863 | €25,999 | -€9,864 | -27.5% |
| Other tangible fixed assets | 26 | €727 | €0 | -€727 | -100.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €94,640 | €51,269 | -€43,371 | -45.8% |
| Amounts receivable within one year | 40/41 | €32,168 | €7,087 | -€25,081 | -78.0% |
| Trade receivables | 40 | €15,226 | €7,087 | -€8,139 | -53.5% |
| Other amounts receivable | 41 | €16,943 | €0 | -€16,943 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,390 | €27,337 | -€34,052 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,083 | €16,845 | +€15,762 | +1455.9% |
| Total equity and liabilities | 10/49 | €131,436 | €77,474 | -€53,962 | -41.1% |
| Equity | 10/15 | €62,662 | €37,994 | -€24,669 | -39.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,281 | €20,281 | = | 0.0% |
| Distributable reserves | 133 | €20,281 | €20,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,381 | €7,713 | -€24,669 | -76.2% |
| Amounts payable | 17/49 | €68,773 | €39,480 | -€29,294 | -42.6% |
| Amounts payable within one year | 42/48 | €68,773 | €39,480 | -€29,294 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,825 | €4,252 | -€574 | -11.9% |
| Suppliers | 440/4 | €4,825 | €4,252 | -€574 | -11.9% |
| Taxes, remuneration and social security | 45 | €9,010 | €10,984 | +€1,974 | +21.9% |
| Taxes | 450/3 | €9,010 | €10,984 | +€1,974 | +21.9% |
| Other amounts payable | 47/48 | €54,938 | €24,244 | -€30,694 | -55.9% |
| Remuneration, social security and pensions | 62 | €11,555 | €3,726 | -€7,829 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,547 | €11,619 | +€71 | +0.6% |
| Other operating charges | 640/8 | €1,740 | €1,126 | -€614 | -35.3% |
| Gross operating margin | 9900 | €85,591 | -€7,697 | -€93,288 | |
| Operating profit (loss) | 9901 | €60,748 | -€24,167 | -€84,916 | |
| Financial income | 75/76B | €231 | €3 | -€228 | -98.7% |
| Recurring financial income | 75 | €231 | €3 | -€228 | -98.7% |
| Financial charges | 65/66B | €270 | €228 | -€42 | -15.4% |
| Recurring financial charges | 65 | €270 | €228 | -€42 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €60,710 | -€24,392 | -€85,102 | |
| Income taxes | 67/77 | €18,609 | €276 | -€18,333 | -98.5% |
| Profit (loss) for the period | 9904 | €42,101 | -€24,669 | -€66,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,101 | -€24,669 | -€66,769 |
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.