EVER & BEEK: 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 & BEEK
Largest movements
- Cash +€65,214
up €65,214 (+183%), from €35,572 to €100,787
mainly Net result for the year (+€28,554) and Other debts (+€18,536)
- Receivables within one year +€6,012
up €6,012 (+727%), from €827 to €6,839
of which Trade receivables: +€6,269
- Tangible fixed assets -€1,270
down €1,270 (-85.3%), from €1,488 to €219
of which Furniture and vehicles: -€755
- Profit (loss) carried forward +€21,854
up €21,854, from -€21,184 to €670
- Other debts +€18,536
up €18,536 (+157%), from €11,803 to €30,340
- Tax, wage and social debts +€15,368
up €15,368 (+3,352%), from €458 to €15,826
- Trade debts +€7,749
up €7,749 (+386%), from €2,009 to €9,758
- Reserves +€6,700
up €6,700 (+17.3%), from €38,800 to €45,500
- Gross operating margin +€22,768
up €22,768 (+109%), from €20,797 to €43,565
- Taxes +€7,670
up €7,670 (+184%), from €4,174 to €11,844
- Depreciation -€4,843
down €4,843 (-79.2%), from €6,112 to €1,270
- Financial charges +€2,437
up €2,437 (+1,248%), from €195 to €2,633
- Financial income -€459
down €459 (-24.6%), from €1,865 to €1,406
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 | €37,887 | €108,094 | +€70,207 | +185% |
| Fixed assets | 21/28 | €1,488 | €219 | -€1,270 | -85.3% |
| Tangible fixed assets | 22/27 | €1,488 | €219 | -€1,270 | -85.3% |
| Land and buildings | 22 | €219 | - | -€219 | |
| Plant, machinery and equipment | 23 | €514 | €219 | -€295 | -57.5% |
| Furniture and vehicles | 24 | €755 | - | -€755 | |
| Current assets | 29/58 | €36,399 | €107,876 | +€71,477 | +196% |
| Amounts receivable within one year | 40/41 | €827 | €6,839 | +€6,012 | +727% |
| Trade receivables | 40 | - | €6,269 | +€6,269 | |
| Other amounts receivable | 41 | €827 | €570 | -€257 | -31.1% |
| Cash at bank and in hand | 54/58 | €35,572 | €100,787 | +€65,214 | +183% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €37,887 | €108,094 | +€70,207 | +185% |
| Equity | 10/15 | €23,616 | €52,170 | +€28,554 | +121% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €38,800 | €45,500 | +€6,700 | +17.3% |
| Distributable reserves | 133 | €38,800 | €45,500 | +€6,700 | +17.3% |
| Profit (loss) carried forward | 14 | -€21,184 | €670 | +€21,854 | |
| Amounts payable | 17/49 | €14,271 | €55,924 | +€41,653 | +292% |
| Amounts payable within one year | 42/48 | €14,271 | €55,924 | +€41,653 | +292% |
| Trade debts | 44 | €2,009 | €9,758 | +€7,749 | +386% |
| Suppliers | 440/4 | €2,009 | €9,758 | +€7,749 | +386% |
| Taxes, remuneration and social security | 45 | €458 | €15,826 | +€15,368 | +3,352% |
| Taxes | 450/3 | €458 | €15,826 | +€15,368 | +3,352% |
| Other amounts payable | 47/48 | €11,803 | €30,340 | +€18,536 | +157% |
| Non-recurring operating income | 76A | €410 | - | -€410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,112 | €1,270 | -€4,843 | -79.2% |
| Other operating charges | 640/8 | €681 | €670 | -€11 | -1.6% |
| Gross operating margin | 9900 | €20,797 | €43,565 | +€22,768 | +109% |
| Operating profit (loss) | 9901 | €14,004 | €41,625 | +€27,622 | +197% |
| Financial income | 75/76B | €1,865 | €1,406 | -€459 | -24.6% |
| Recurring financial income | 75 | €1,865 | €1,406 | -€459 | -24.6% |
| Financial charges | 65/66B | €195 | €2,633 | +€2,437 | +1,248% |
| Recurring financial charges | 65 | €195 | €2,633 | +€2,437 | +1,248% |
| Profit (loss) for the period before taxes | 9903 | €15,673 | €40,398 | +€24,725 | +158% |
| Income taxes | 67/77 | €4,174 | €11,844 | +€7,670 | +184% |
| Profit (loss) for the period | 9904 | €11,499 | €28,554 | +€17,056 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €11,499 | €28,554 | +€17,056 | +148% |
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 13 October 2026 via checked.be.