EVER-EST: 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-EST
Largest movements
- Tangible fixed assets +€19,277
new in 2025: €19,277
- Cash +€5,018
up €5,018 (+32.4%), from €15,491 to €20,509
mainly Net result for the year (+€14,705) and Current portion of long-term debt (+€8,553)
- Receivables within one year +€1,575
up €1,575 (+3044.6%), from €52 to €1,627
- Profit (loss) carried forward +€14,705
up €14,705 (+65.6%), from -€22,422 to -€7,717
- Current portion of long-term debt +€8,553
new in 2025: €8,553
- Debts after one year +€8,163
new in 2025: €8,163
- Other debts -€5,368
down €5,368 (-45.2%), from €11,863 to €6,496
- Trade debts -€1,614
down €1,614 (-66.3%), from €2,434 to €820
- Gross operating margin +€5,615
up €5,615 (+52.0%), from €10,809 to €16,424
- Write-downs -€1,002
no longer reported in 2025 (was €1,002)
- Depreciation +€580
new in 2025: €580
- Financial charges +€346
up €346 (+174.5%), from €198 to €544
- Other operating charges -€193
down €193 (-32.6%), from €593 to €400
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 | €17,142 | €43,195 | +€26,053 | +152.0% |
| Fixed assets | 21/28 | - | €19,277 | +€19,277 | |
| Tangible fixed assets | 22/27 | - | €19,277 | +€19,277 | |
| Furniture and vehicles | 24 | - | €19,277 | +€19,277 | |
| Current assets | 29/58 | €17,142 | €23,918 | +€6,776 | +39.5% |
| Amounts receivable within one year | 40/41 | €52 | €1,627 | +€1,575 | +3044.6% |
| Trade receivables | 40 | €52 | €1,627 | +€1,575 | +3044.6% |
| Cash at bank and in hand | 54/58 | €15,491 | €20,509 | +€5,018 | +32.4% |
| Deferred charges and accrued income | 490/1 | €1,599 | €1,782 | +€183 | +11.4% |
| Total equity and liabilities | 10/49 | €17,142 | €43,195 | +€26,053 | +152.0% |
| Equity | 10/15 | -€2,683 | €12,022 | +€14,705 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,139 | €1,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,139 | €1,139 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,139 | €1,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,422 | -€7,717 | +€14,705 | +65.6% |
| Amounts payable | 17/49 | €19,825 | €31,173 | +€11,349 | +57.2% |
| Amounts payable after more than one year | 17 | - | €8,163 | +€8,163 | |
| Financial debts | 170/4 | - | €8,163 | +€8,163 | |
| Amounts payable within one year | 42/48 | €19,825 | €22,560 | +€2,735 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,553 | +€8,553 | |
| Trade debts | 44 | €2,434 | €820 | -€1,614 | -66.3% |
| Suppliers | 440/4 | €2,434 | €820 | -€1,614 | -66.3% |
| Taxes, remuneration and social security | 45 | €5,527 | €6,691 | +€1,164 | +21.1% |
| Taxes | 450/3 | €3,227 | €4,391 | +€1,164 | +36.1% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €11,863 | €6,496 | -€5,368 | -45.2% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €580 | +€580 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,002 | - | -€1,002 | |
| Other operating charges | 640/8 | €593 | €400 | -€193 | -32.6% |
| Non-recurring operating charges | 66A | €280 | - | -€280 | |
| Gross operating margin | 9900 | €10,809 | €16,424 | +€5,615 | +52.0% |
| Operating profit (loss) | 9901 | €8,933 | €15,444 | +€6,511 | +72.9% |
| Financial income | 75/76B | €85 | €1 | -€84 | -98.9% |
| Recurring financial income | 75 | €85 | €1 | -€84 | -98.9% |
| Financial charges | 65/66B | €198 | €544 | +€346 | +174.5% |
| Recurring financial charges | 65 | €198 | €544 | +€346 | +174.5% |
| Profit (loss) for the period before taxes | 9903 | €8,820 | €14,901 | +€6,081 | +68.9% |
| Income taxes | 67/77 | €173 | €196 | +€23 | +13.4% |
| Profit (loss) for the period | 9904 | €8,647 | €14,705 | +€6,058 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,647 | €14,705 | +€6,058 | +70.1% |
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 8 October 2026 via checked.be.