EVERAERT: 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.
EVERAERT
Largest movements
- Current investments +€208,334
up €208,334 (+5.7%), from €3.6m to €3.8m
- Reserves +€184,387
up €184,387 (+5.5%), from €3.3m to €3.5m
of which Distributable reserves: +€184,387
- Financial charges +€139,117
up €139,117 (+51.3%), from -€271,342 to -€132,225
- Financial income +€14,228
up €14,228 (+15.0%), from €95,008 to €109,236
- Taxes -€10,673
down €10,673 (-36.7%), from €29,112 to €18,439
- Gross operating margin +€7,538
up €7,538 (+17.0%), from -€44,220 to -€36,682
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 | €3,688,510 | €3,874,744 | +€186,234 | +5.0% |
| Current assets | 29/58 | €3,688,510 | €3,874,744 | +€186,234 | +5.0% |
| Amounts receivable within one year | 40/41 | €18,623 | €19,230 | +€607 | +3.3% |
| Trade receivables | 40 | €752 | €3,783 | +€3,031 | +403% |
| Other amounts receivable | 41 | €17,871 | €15,447 | -€2,424 | -13.6% |
| Current investments | 50/53 | €3,633,751 | €3,842,085 | +€208,334 | +5.7% |
| Cash at bank and in hand | 54/58 | €19,055 | €11,568 | -€7,487 | -39.3% |
| Deferred charges and accrued income | 490/1 | €17,081 | €1,861 | -€15,220 | -89.1% |
| Total equity and liabilities | 10/49 | €3,688,510 | €3,874,744 | +€186,234 | +5.0% |
| Equity | 10/15 | €3,563,052 | €3,747,439 | +€184,387 | +5.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €3,338,052 | €3,522,439 | +€184,387 | +5.5% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Legal reserve | 130 | €22,500 | €22,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €88,126 | €88,126 | = | 0.0% |
| Distributable reserves | 133 | €3,227,426 | €3,411,813 | +€184,387 | +5.7% |
| Amounts payable | 17/49 | €125,458 | €127,305 | +€1,847 | +1.5% |
| Amounts payable within one year | 42/48 | €119,000 | €125,717 | +€6,717 | +5.6% |
| Trade debts | 44 | €16,064 | €761 | -€15,303 | -95.3% |
| Suppliers | 440/4 | €16,064 | €761 | -€15,303 | -95.3% |
| Taxes, remuneration and social security | 45 | €659 | - | -€659 | |
| Taxes | 450/3 | €659 | - | -€659 | |
| Other amounts payable | 47/48 | €102,277 | €124,956 | +€22,679 | +22.2% |
| Accrued charges and deferred income | 492/3 | €6,458 | €1,588 | -€4,870 | -75.4% |
| Other operating charges | 640/8 | €1,894 | €1,953 | +€59 | +3.1% |
| Gross operating margin | 9900 | -€44,220 | -€36,682 | +€7,538 | +17.0% |
| Operating profit (loss) | 9901 | -€46,114 | -€38,635 | +€7,479 | +16.2% |
| Financial income | 75/76B | €95,008 | €109,236 | +€14,228 | +15.0% |
| Recurring financial income | 75 | €95,008 | €109,236 | +€14,228 | +15.0% |
| Financial charges | 65/66B | -€271,342 | -€132,225 | +€139,117 | +51.3% |
| Recurring financial charges | 65 | -€271,342 | -€132,225 | +€139,117 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €320,236 | €202,826 | -€117,410 | -36.7% |
| Income taxes | 67/77 | €29,112 | €18,439 | -€10,673 | -36.7% |
| Profit (loss) for the period | 9904 | €291,124 | €184,387 | -€106,737 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €291,124 | €184,387 | -€106,737 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.