EVERAERT & CO: 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 & CO
Largest movements
- Cash -€8,006
down €8,006 (-34.3%), from €23,321 to €15,315
mainly Investment in fixed assets (net) (-€14,026) and Net result for the year (-€13,283)
- Receivables within one year -€4,526
down €4,526 (-41.8%), from €10,825 to €6,299
of which Trade receivables: -€4,144
- Tangible fixed assets +€2,848
up €2,848 (+6.4%), from €44,188 to €47,036
of which Land and buildings: +€2,848
- Profit (loss) carried forward -€13,283
down €13,283 (-10.8%), from -€122,488 to -€135,771
- Other debts +€4,836
up €4,836 (+3.1%), from €158,508 to €163,344
- Trade debts -€1,204
down €1,204 (-6.0%), from €20,102 to €18,898
- Other operating charges -€2,925
down €2,925 (-43.8%), from €6,685 to €3,760
- Gross operating margin +€2,113
up €2,113 (+19.7%), from -€10,734 to -€8,621
- Purchases and services -€1,458
down €1,458 (-13.6%), from €10,734 to €9,276
- Financial income +€1,358
up €1,358 (+14.5%), from €9,380 to €10,738
- Turnover +€655
new in 2025: €655
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 | €79,314 | €69,630 | -€9,684 | -12.2% |
| Fixed assets | 21/28 | €44,271 | €47,119 | +€2,848 | +6.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €44,188 | €47,036 | +€2,848 | +6.4% |
| Land and buildings | 22 | €43,932 | €46,780 | +€2,848 | +6.5% |
| Other tangible fixed assets | 26 | €256 | €256 | = | 0.0% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €35,043 | €22,511 | -€12,532 | -35.8% |
| Stocks and contracts in progress | 3 | €897 | €897 | = | 0.0% |
| Stocks | 30/36 | €897 | €897 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,825 | €6,299 | -€4,526 | -41.8% |
| Trade receivables | 40 | €10,399 | €6,255 | -€4,144 | -39.8% |
| Other amounts receivable | 41 | €426 | €44 | -€382 | -89.7% |
| Cash at bank and in hand | 54/58 | €23,321 | €15,315 | -€8,006 | -34.3% |
| Total equity and liabilities | 10/49 | €79,314 | €69,630 | -€9,684 | -12.2% |
| Equity | 10/15 | -€99,329 | -€112,612 | -€13,283 | -13.4% |
| Contributions | 10/11 | €11,176 | €11,176 | = | 0.0% |
| Capital | 10 | €11,176 | €11,176 | = | 0.0% |
| Issued capital | 100 | €11,176 | €11,176 | = | 0.0% |
| Reserves | 13 | €11,983 | €11,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,122 | €1,122 | = | 0.0% |
| Legal reserve | 130 | €1,118 | €1,118 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4 | €4 | = | 0.0% |
| Distributable reserves | 133 | €10,861 | €10,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,488 | -€135,771 | -€13,283 | -10.8% |
| Amounts payable | 17/49 | €178,643 | €182,242 | +€3,599 | +2.0% |
| Amounts payable within one year | 42/48 | €178,643 | €182,242 | +€3,599 | +2.0% |
| Trade debts | 44 | €20,102 | €18,898 | -€1,204 | -6.0% |
| Suppliers | 440/4 | €20,102 | €18,898 | -€1,204 | -6.0% |
| Taxes, remuneration and social security | 45 | €33 | - | -€33 | |
| Taxes | 450/3 | €33 | - | -€33 | |
| Other amounts payable | 47/48 | €158,508 | €163,344 | +€4,836 | +3.1% |
| Turnover | 70 | - | €655 | +€655 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,734 | €9,276 | -€1,458 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,034 | €11,178 | +€144 | +1.3% |
| Other operating charges | 640/8 | €6,685 | €3,760 | -€2,925 | -43.8% |
| Gross operating margin | 9900 | -€10,734 | -€8,621 | +€2,113 | +19.7% |
| Operating profit (loss) | 9901 | -€28,453 | -€23,559 | +€4,894 | +17.2% |
| Financial income | 75/76B | €9,380 | €10,738 | +€1,358 | +14.5% |
| Recurring financial income | 75 | €9,380 | €10,738 | +€1,358 | +14.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,118 | -€12,866 | +€6,252 | +32.7% |
| Income taxes | 67/77 | - | €417 | +€417 | |
| Profit (loss) for the period | 9904 | -€19,118 | -€13,283 | +€5,835 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,118 | -€13,283 | +€5,835 | +30.5% |
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 16 October 2026 via checked.be.