EVERAERT IT SOLUTIONS: 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 IT SOLUTIONS
Largest movements
- Cash +€194,807
up €194,807 (+245%), from €79,450 to €274,257
mainly Other debts (+€147,425) and Current investments (+€132,044)
- Current investments -€132,044
down €132,044 (-79.0%), from €167,061 to €35,017
- Tangible fixed assets -€12,928
down €12,928 (-15.5%), from €83,629 to €70,701
of which Furniture and vehicles: -€10,046
- Other debts +€147,425
up €147,425 (+954%), from €15,455 to €162,880
- Reserves -€101,011
down €101,011 (-32.7%), from €308,559 to €207,548
of which Distributable reserves: -€101,011
- Tax, wage and social debts +€6,423
up €6,423 (+41.5%), from €15,487 to €21,910
- Gross operating margin -€5,853
down €5,853 (-6.1%), from €95,405 to €89,552
- Financial income +€3,653
up €3,653 (+325%), from €1,122 to €4,775
- Taxes -€1,062
down €1,062 (-4.9%), from €21,603 to €20,541
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 | €346,956 | €399,594 | +€52,639 | +15.2% |
| Fixed assets | 21/28 | €83,629 | €70,701 | -€12,928 | -15.5% |
| Tangible fixed assets | 22/27 | €83,629 | €70,701 | -€12,928 | -15.5% |
| Land and buildings | 22 | €61,200 | €58,500 | -€2,700 | -4.4% |
| Plant, machinery and equipment | 23 | €588 | €405 | -€182 | -31.0% |
| Furniture and vehicles | 24 | €21,841 | €11,795 | -€10,046 | -46.0% |
| Current assets | 29/58 | €263,327 | €328,893 | +€65,567 | +24.9% |
| Amounts receivable within one year | 40/41 | €15,191 | €18,762 | +€3,571 | +23.5% |
| Trade receivables | 40 | €15,191 | €16,203 | +€1,012 | +6.7% |
| Other amounts receivable | 41 | - | €2,559 | +€2,559 | |
| Current investments | 50/53 | €167,061 | €35,017 | -€132,044 | -79.0% |
| Cash at bank and in hand | 54/58 | €79,450 | €274,257 | +€194,807 | +245% |
| Deferred charges and accrued income | 490/1 | €1,625 | €857 | -€768 | -47.2% |
| Total equity and liabilities | 10/49 | €346,956 | €399,594 | +€52,639 | +15.2% |
| Equity | 10/15 | €314,759 | €213,748 | -€101,011 | -32.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €308,559 | €207,548 | -€101,011 | -32.7% |
| Non-distributable reserves | 130/1 | €10,753 | €10,753 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,753 | €10,753 | = | 0.0% |
| Distributable reserves | 133 | €297,806 | €196,795 | -€101,011 | -33.9% |
| Amounts payable | 17/49 | €32,197 | €185,846 | +€153,649 | +477% |
| Amounts payable within one year | 42/48 | €32,197 | €185,846 | +€153,649 | +477% |
| Trade debts | 44 | €1,255 | €1,056 | -€199 | -15.9% |
| Suppliers | 440/4 | €1,255 | €1,056 | -€199 | -15.9% |
| Taxes, remuneration and social security | 45 | €15,487 | €21,910 | +€6,423 | +41.5% |
| Taxes | 450/3 | €15,487 | €21,910 | +€6,423 | +41.5% |
| Other amounts payable | 47/48 | €15,455 | €162,880 | +€147,425 | +954% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,945 | €18,839 | +€895 | +5.0% |
| Other operating charges | 640/8 | €527 | €681 | +€155 | +29.3% |
| Gross operating margin | 9900 | €95,405 | €89,552 | -€5,853 | -6.1% |
| Operating profit (loss) | 9901 | €76,933 | €70,031 | -€6,902 | -9.0% |
| Financial income | 75/76B | €1,122 | €4,775 | +€3,653 | +325% |
| Recurring financial income | 75 | €1,122 | €4,775 | +€3,653 | +325% |
| Financial charges | 65/66B | €800 | €902 | +€101 | +12.7% |
| Recurring financial charges | 65 | €800 | €902 | +€101 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €77,256 | €73,905 | -€3,351 | -4.3% |
| Income taxes | 67/77 | €21,603 | €20,541 | -€1,062 | -4.9% |
| Profit (loss) for the period | 9904 | €55,652 | €53,363 | -€2,289 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,652 | €53,363 | -€2,289 | -4.1% |
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 17 October 2026 via checked.be.