EVERAERT & Co CONSTRUCT: 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 & Co CONSTRUCT
Largest movements
- Tangible fixed assets -€117,662
down €117,662 (-7.3%), from €1.6m to €1.5m
of which Land and buildings: -€95,735
- Receivables within one year -€40,023
down €40,023 (-100.0%), from €40,023 to €0
of which Trade receivables: -€28,770
- Current portion of long-term debt -€97,457
down €97,457 (-58.2%), from €167,442 to €69,985
- Other debts +€81,680
up €81,680 (+18.8%), from €434,046 to €515,726
- Debts after one year -€69,965
down €69,965 (-34.1%), from €204,901 to €134,937
- Tax, wage and social debts -€53,336
down €53,336 (-61.4%), from €86,882 to €33,547
of which Taxes: -€48,098
- Gross operating margin -€80,865
down €80,865 (-26.2%), from €308,730 to €227,865
- Staff costs -€51,275
down €51,275 (-55.0%), from €93,194 to €41,919
- Depreciation -€23,139
down €23,139 (-12.9%), from €179,237 to €156,099
- Financial income -€6,666
down €6,666 (-85.9%), from €7,765 to €1,099
- Financial charges -€4,867
down €4,867 (-13.3%), from €36,562 to €31,696
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 | €1,662,486 | €1,496,777 | -€165,709 | -10.0% |
| Fixed assets | 21/28 | €1,611,757 | €1,494,096 | -€117,662 | -7.3% |
| Tangible fixed assets | 22/27 | €1,611,567 | €1,493,906 | -€117,662 | -7.3% |
| Land and buildings | 22 | €1,416,243 | €1,320,508 | -€95,735 | -6.8% |
| Plant, machinery and equipment | 23 | €136,341 | €117,060 | -€19,281 | -14.1% |
| Furniture and vehicles | 24 | €53,706 | €53,357 | -€349 | -0.7% |
| Other tangible fixed assets | 26 | €5,277 | €2,981 | -€2,297 | -43.5% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €50,728 | €2,681 | -€48,047 | -94.7% |
| Amounts receivable within one year | 40/41 | €40,023 | €0 | -€40,023 | -100.0% |
| Trade receivables | 40 | €28,770 | €0 | -€28,770 | -100.0% |
| Other amounts receivable | 41 | €11,254 | €0 | -€11,254 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,485 | €916 | -€569 | -38.3% |
| Deferred charges and accrued income | 490/1 | €9,220 | €1,766 | -€7,455 | -80.9% |
| Total equity and liabilities | 10/49 | €1,662,486 | €1,496,777 | -€165,709 | -10.0% |
| Equity | 10/15 | €666,926 | €661,277 | -€5,649 | -0.8% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €640,897 | €635,248 | -€5,649 | -0.9% |
| Tax-exempt reserves | 132 | €213,557 | €188,282 | -€25,275 | -11.8% |
| Distributable reserves | 133 | €427,340 | €446,966 | +€19,625 | +4.6% |
| Provisions and deferred taxes | 16 | €71,186 | €62,761 | -€8,425 | -11.8% |
| Deferred taxes | 168 | €71,186 | €62,761 | -€8,425 | -11.8% |
| Amounts payable | 17/49 | €924,375 | €772,739 | -€151,635 | -16.4% |
| Amounts payable after more than one year | 17 | €204,901 | €134,937 | -€69,965 | -34.1% |
| Financial debts | 170/4 | €204,901 | €134,937 | -€69,965 | -34.1% |
| Amounts payable within one year | 42/48 | €719,410 | €637,756 | -€81,654 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €167,442 | €69,985 | -€97,457 | -58.2% |
| Trade debts | 44 | €31,040 | €18,499 | -€12,541 | -40.4% |
| Suppliers | 440/4 | €31,040 | €18,499 | -€12,541 | -40.4% |
| Taxes, remuneration and social security | 45 | €86,882 | €33,547 | -€53,336 | -61.4% |
| Taxes | 450/3 | €69,171 | €21,073 | -€48,098 | -69.5% |
| Remuneration and social security | 454/9 | €17,711 | €12,474 | -€5,237 | -29.6% |
| Other amounts payable | 47/48 | €434,046 | €515,726 | +€81,680 | +18.8% |
| Accrued charges and deferred income | 492/3 | €63 | €47 | -€16 | -25.8% |
| Remuneration, social security and pensions | 62 | €93,194 | €41,919 | -€51,275 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,237 | €156,099 | -€23,139 | -12.9% |
| Other operating charges | 640/8 | €6,828 | €4,778 | -€2,050 | -30.0% |
| Gross operating margin | 9900 | €308,730 | €227,865 | -€80,865 | -26.2% |
| Operating profit (loss) | 9901 | €29,470 | €25,068 | -€4,402 | -14.9% |
| Financial income | 75/76B | €7,765 | €1,099 | -€6,666 | -85.9% |
| Recurring financial income | 75 | €7,765 | €1,099 | -€6,666 | -85.9% |
| Financial charges | 65/66B | €36,562 | €31,696 | -€4,867 | -13.3% |
| Recurring financial charges | 65 | €36,562 | €31,696 | -€4,867 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €673 | -€5,529 | -€6,202 | |
| Transfer from deferred taxes | 780 | €8,425 | €8,425 | +€0 | 0.0% |
| Income taxes | 67/77 | €11,059 | €8,545 | -€2,514 | -22.7% |
| Profit (loss) for the period | 9904 | -€1,962 | -€5,649 | -€3,687 | -188.0% |
| Transfer from tax-exempt reserves | 789 | €25,275 | €25,275 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,313 | €19,625 | -€3,687 | -15.8% |
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 1 October 2026 via checked.be.