EVERAERT ACTUARIES: 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 ACTUARIES
Largest movements
- Cash +€200,963
up €200,963 (+104%), from €193,086 to €394,050
mainly Net result for the year (+€301,373) and Other debts (+€295,509)
- Receivables within one year +€65,179
up €65,179 (+22.8%), from €285,768 to €350,948
of which Trade receivables: +€85,190
- Tangible fixed assets +€45,060
up €45,060 (+34.4%), from €131,023 to €176,083
of which Furniture and vehicles: +€44,620
- Other debts +€295,509
up €295,509 (+5,826%), from €5,072 to €300,581
- Tax, wage and social debts +€23,951
up €23,951 (+22.4%), from €106,979 to €130,931
of which Taxes: +€12,005
- Gross operating margin +€240,901
up €240,901 (+28.4%), from €847,632 to €1.1m
- Staff costs -€32,715
down €32,715 (-4.2%), from €774,115 to €741,400
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.
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 | €623,552 | €944,985 | +€321,433 | +51.5% |
| Fixed assets | 21/28 | €132,823 | €181,180 | +€48,357 | +36.4% |
| Intangible fixed assets | 21 | - | €5,096 | +€5,096 | |
| Tangible fixed assets | 22/27 | €131,023 | €176,083 | +€45,060 | +34.4% |
| Plant, machinery and equipment | 23 | €9,449 | €9,889 | +€440 | +4.7% |
| Furniture and vehicles | 24 | €121,574 | €166,194 | +€44,620 | +36.7% |
| Financial fixed assets | 28 | €1,800 | €0 | -€1,800 | -100% |
| Current assets | 29/58 | €490,730 | €763,806 | +€273,076 | +55.6% |
| Amounts receivable within one year | 40/41 | €285,768 | €350,948 | +€65,179 | +22.8% |
| Trade receivables | 40 | €265,204 | €350,394 | +€85,190 | +32.1% |
| Other amounts receivable | 41 | €20,564 | €553 | -€20,011 | -97.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €193,086 | €394,050 | +€200,963 | +104% |
| Deferred charges and accrued income | 490/1 | €11,875 | €18,809 | +€6,933 | +58.4% |
| Total equity and liabilities | 10/49 | €623,552 | €944,985 | +€321,433 | +51.5% |
| Equity | 10/15 | €301,107 | €302,480 | +€1,373 | +0.5% |
| Contributions | 10/11 | €201,120 | €201,120 | = | 0.0% |
| Capital | 10 | €201,120 | €201,120 | = | 0.0% |
| Issued capital | 100 | €201,120 | €201,120 | = | 0.0% |
| Reserves | 13 | €33,229 | €33,229 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,112 | €20,112 | = | 0.0% |
| Legal reserve | 130 | €20,112 | €20,112 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,117 | €13,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,757 | €68,130 | +€1,373 | +2.1% |
| Amounts payable | 17/49 | €322,446 | €642,505 | +€320,060 | +99.3% |
| Amounts payable within one year | 42/48 | €266,110 | €592,233 | +€326,123 | +123% |
| Financial debts | 43 | - | €56 | +€56 | |
| Credit institutions | 430/8 | - | €56 | +€56 | |
| Trade debts | 44 | €154,059 | €160,664 | +€6,606 | +4.3% |
| Suppliers | 440/4 | €154,059 | €160,664 | +€6,606 | +4.3% |
| Taxes, remuneration and social security | 45 | €106,979 | €130,931 | +€23,951 | +22.4% |
| Taxes | 450/3 | €25,314 | €37,318 | +€12,005 | +47.4% |
| Remuneration and social security | 454/9 | €81,666 | €93,612 | +€11,946 | +14.6% |
| Other amounts payable | 47/48 | €5,072 | €300,581 | +€295,509 | +5,826% |
| Accrued charges and deferred income | 492/3 | €56,336 | €50,273 | -€6,063 | -10.8% |
| Non-recurring operating income | 76A | €3,000 | €7,000 | +€4,000 | +133% |
| Remuneration, social security and pensions | 62 | €774,115 | €741,400 | -€32,715 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,610 | €35,421 | +€5,811 | +19.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €24,594 | €559 | -€24,035 | -97.7% |
| Gross operating margin | 9900 | €847,632 | €1,088,533 | +€240,901 | +28.4% |
| Operating profit (loss) | 9901 | €18,926 | €310,753 | +€291,827 | +1,542% |
| Financial income | 75/76B | €1,142 | €766 | -€376 | -32.9% |
| Recurring financial income | 75 | €1,142 | €766 | -€376 | -32.9% |
| Financial charges | 65/66B | €6,183 | €308 | -€5,875 | -95.0% |
| Recurring financial charges | 65 | €6,183 | €308 | -€5,875 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €13,884 | €311,211 | +€297,327 | +2,141% |
| Income taxes | 67/77 | €7,727 | €9,838 | +€2,112 | +27.3% |
| Profit (loss) for the period | 9904 | €6,158 | €301,373 | +€295,216 | +4,794% |
| Profit (loss) for the period to be appropriated | 9905 | €6,158 | €301,373 | +€295,216 | +4,794% |
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 19 October 2026 via checked.be.