EVERAERT: 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.
EVERAERT
Largest movements
- Tangible fixed assets -€28,116
down €28,116 (-4.3%), from €649,888 to €621,773
- Receivables within one year +€16,344
up €16,344 (+72.9%), from €22,410 to €38,754
- Debts after one year -€27,277
down €27,277 (-7.4%), from €368,571 to €341,295
- Trade debts +€17,087
up €17,087 (+1262.1%), from €1,354 to €18,441
- Profit (loss) carried forward +€8,135
up €8,135 (+10.4%), from €78,288 to €86,423
- Current portion of long-term debt -€7,347
down €7,347 (-21.2%), from €34,624 to €27,277
- Financial charges -€1,300
down €1,300 (-11.2%), from €11,552 to €10,252
- Gross operating margin +€920
up €920 (+1.7%), from €54,851 to €55,771
- Taxes +€584
up €584 (+27.0%), from €2,162 to €2,746
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 | €675,920 | €661,895 | -€14,026 | -2.1% |
| Fixed assets | 21/28 | €649,888 | €621,773 | -€28,116 | -4.3% |
| Tangible fixed assets | 22/27 | €649,888 | €621,773 | -€28,116 | -4.3% |
| Land and buildings | 22 | €649,888 | €621,773 | -€28,116 | -4.3% |
| Current assets | 29/58 | €26,032 | €40,122 | +€14,090 | +54.1% |
| Amounts receivable within one year | 40/41 | €22,410 | €38,754 | +€16,344 | +72.9% |
| Other amounts receivable | 41 | €22,410 | €38,754 | +€16,344 | +72.9% |
| Cash at bank and in hand | 54/58 | €1,476 | €177 | -€1,299 | -88.0% |
| Deferred charges and accrued income | 490/1 | €2,146 | €1,191 | -€955 | -44.5% |
| Total equity and liabilities | 10/49 | €675,920 | €661,895 | -€14,026 | -2.1% |
| Equity | 10/15 | €266,585 | €274,720 | +€8,135 | +3.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €26,297 | €26,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,667 | €12,667 | = | 0.0% |
| Legal reserve | 130 | €12,667 | €12,667 | = | 0.0% |
| Distributable reserves | 133 | €13,630 | €13,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,288 | €86,423 | +€8,135 | +10.4% |
| Amounts payable | 17/49 | €409,335 | €387,175 | -€22,160 | -5.4% |
| Amounts payable after more than one year | 17 | €368,571 | €341,295 | -€27,277 | -7.4% |
| Financial debts | 170/4 | €368,571 | €341,295 | -€27,277 | -7.4% |
| Amounts payable within one year | 42/48 | €40,763 | €45,880 | +€5,116 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €34,624 | €27,277 | -€7,347 | -21.2% |
| Trade debts | 44 | €1,354 | €18,441 | +€17,087 | +1262.1% |
| Suppliers | 440/4 | €1,354 | €18,441 | +€17,087 | +1262.1% |
| Taxes, remuneration and social security | 45 | €692 | €162 | -€530 | -76.6% |
| Taxes | 450/3 | €692 | €162 | -€530 | -76.6% |
| Other amounts payable | 47/48 | €4,094 | - | -€4,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,068 | €28,116 | +€48 | +0.2% |
| Other operating charges | 640/8 | €6,782 | €6,523 | -€260 | -3.8% |
| Gross operating margin | 9900 | €54,851 | €55,771 | +€920 | +1.7% |
| Operating profit (loss) | 9901 | €20,001 | €21,133 | +€1,132 | +5.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +113.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +113.3% |
| Financial charges | 65/66B | €11,552 | €10,252 | -€1,300 | -11.2% |
| Recurring financial charges | 65 | €11,552 | €10,252 | -€1,300 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €8,450 | €10,881 | +€2,431 | +28.8% |
| Income taxes | 67/77 | €2,162 | €2,746 | +€584 | +27.0% |
| Profit (loss) for the period | 9904 | €6,287 | €8,135 | +€1,847 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,287 | €8,135 | +€1,847 | +29.4% |
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.