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
- Receivables within one year +€29,020
up €29,020 (+52.5%), from €55,295 to €84,315
of which Trade receivables: +€29,093
- Tangible fixed assets -€3,747
down €3,747 (-14.9%), from €25,105 to €21,358
- Stocks and contracts +€1,532
up €1,532 (+24.6%), from €6,236 to €7,768
- Profit (loss) carried forward +€35,197
up €35,197, from -€23,080 to €12,117
- Short-term financial debts -€15,374
down €15,374 (-55.6%), from €27,663 to €12,289
- Other debts +€10,072
up €10,072 (+20.7%), from €48,643 to €58,715
- Gross operating margin +€39,666
up €39,666 (+531%), from €7,477 to €47,143
- Other operating charges -€2,125
down €2,125 (-43.8%), from €4,847 to €2,722
- Financial charges -€2,117
down €2,117 (-54.9%), from €3,857 to €1,740
- Depreciation -€586
down €586 (-7.9%), from €7,410 to €6,825
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,343 | €114,788 | +€27,445 | +31.4% |
| Fixed assets | 21/28 | €25,105 | €21,358 | -€3,747 | -14.9% |
| Tangible fixed assets | 22/27 | €25,105 | €21,358 | -€3,747 | -14.9% |
| Land and buildings | 22 | €14,935 | €13,415 | -€1,520 | -10.2% |
| Plant, machinery and equipment | 23 | €4,400 | €3,430 | -€970 | -22.0% |
| Furniture and vehicles | 24 | €5,770 | €4,513 | -€1,257 | -21.8% |
| Current assets | 29/58 | €62,238 | €93,430 | +€31,192 | +50.1% |
| Stocks and contracts in progress | 3 | €6,236 | €7,768 | +€1,532 | +24.6% |
| Stocks | 30/36 | €6,236 | €7,768 | +€1,532 | +24.6% |
| Amounts receivable within one year | 40/41 | €55,295 | €84,315 | +€29,020 | +52.5% |
| Trade receivables | 40 | €17,935 | €47,028 | +€29,093 | +162% |
| Other amounts receivable | 41 | €37,360 | €37,287 | -€73 | -0.2% |
| Deferred charges and accrued income | 490/1 | €707 | €1,347 | +€640 | +90.5% |
| Total equity and liabilities | 10/49 | €87,343 | €114,788 | +€27,445 | +31.4% |
| Equity | 10/15 | -€2,620 | €32,577 | +€35,197 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,080 | €12,117 | +€35,197 | |
| Amounts payable | 17/49 | €89,963 | €82,211 | -€7,752 | -8.6% |
| Amounts payable within one year | 42/48 | €89,104 | €82,211 | -€6,893 | -7.7% |
| Financial debts | 43 | €27,663 | €12,289 | -€15,374 | -55.6% |
| Credit institutions | 430/8 | €27,663 | €12,289 | -€15,374 | -55.6% |
| Trade debts | 44 | €11,456 | €10,754 | -€702 | -6.1% |
| Suppliers | 440/4 | €11,456 | €10,754 | -€702 | -6.1% |
| Taxes, remuneration and social security | 45 | €1,342 | €454 | -€888 | -66.2% |
| Taxes | 450/3 | €1,342 | €454 | -€888 | -66.2% |
| Other amounts payable | 47/48 | €48,643 | €58,715 | +€10,072 | +20.7% |
| Accrued charges and deferred income | 492/3 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,410 | €6,825 | -€586 | -7.9% |
| Other operating charges | 640/8 | €4,847 | €2,722 | -€2,125 | -43.8% |
| Gross operating margin | 9900 | €7,477 | €47,143 | +€39,666 | +531% |
| Operating profit (loss) | 9901 | -€4,780 | €37,597 | +€42,377 | |
| Financial income | 75/76B | €2 | €45 | +€43 | +2,632% |
| Recurring financial income | 75 | €2 | €45 | +€43 | +2,632% |
| Financial charges | 65/66B | €3,857 | €1,740 | -€2,117 | -54.9% |
| Recurring financial charges | 65 | €3,857 | €1,740 | -€2,117 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,636 | €35,901 | +€44,537 | |
| Income taxes | 67/77 | €684 | €705 | +€20 | +3.0% |
| Profit (loss) for the period | 9904 | -€9,320 | €35,197 | +€44,517 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,320 | €35,197 | +€44,517 |
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 14 October 2026 via checked.be.