Everaert & Partners: 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 & Partners
Largest movements
- Current investments +€119,000
up €119,000 (+113%), from €105,000 to €224,000
- Cash +€42,701
up €42,701 (+78.2%), from €54,588 to €97,289
mainly Net result for the year (+€153,252) and Other debts (+€152,407)
- Other debts +€152,407
up €152,407 (+8,862%), from €1,720 to €154,127
- Tax, wage and social debts +€4,063
up €4,063 (+23.2%), from €17,486 to €21,549
- Gross operating margin +€8,250
up €8,250 (+4.1%), from €201,159 to €209,409
- Taxes +€2,286
up €2,286 (+4.5%), from €50,629 to €52,915
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 | €194,813 | €355,224 | +€160,411 | +82.3% |
| Fixed assets | 21/28 | €5,844 | €3,016 | -€2,827 | -48.4% |
| Tangible fixed assets | 22/27 | €5,844 | €3,016 | -€2,827 | -48.4% |
| Furniture and vehicles | 24 | €2,219 | €2,202 | -€16 | -0.7% |
| Other tangible fixed assets | 26 | €3,625 | €814 | -€2,811 | -77.5% |
| Current assets | 29/58 | €188,970 | €352,208 | +€163,238 | +86.4% |
| Amounts receivable within one year | 40/41 | €27,491 | €28,458 | +€967 | +3.5% |
| Trade receivables | 40 | €26,912 | €28,177 | +€1,265 | +4.7% |
| Other amounts receivable | 41 | €579 | €281 | -€298 | -51.5% |
| Current investments | 50/53 | €105,000 | €224,000 | +€119,000 | +113% |
| Cash at bank and in hand | 54/58 | €54,588 | €97,289 | +€42,701 | +78.2% |
| Deferred charges and accrued income | 490/1 | €1,891 | €2,461 | +€570 | +30.2% |
| Total equity and liabilities | 10/49 | €194,813 | €355,224 | +€160,411 | +82.3% |
| Equity | 10/15 | €164,777 | €164,779 | +€2 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,177 | €146,179 | +€2 | 0.0% |
| Distributable reserves | 133 | €146,177 | €146,179 | +€2 | 0.0% |
| Amounts payable | 17/49 | €30,036 | €190,446 | +€160,409 | +534% |
| Amounts payable within one year | 42/48 | €30,036 | €188,859 | +€158,822 | +529% |
| Trade debts | 44 | €10,831 | €13,183 | +€2,352 | +21.7% |
| Suppliers | 440/4 | €10,831 | €13,183 | +€2,352 | +21.7% |
| Taxes, remuneration and social security | 45 | €17,486 | €21,549 | +€4,063 | +23.2% |
| Taxes | 450/3 | €17,486 | €21,549 | +€4,063 | +23.2% |
| Other amounts payable | 47/48 | €1,720 | €154,127 | +€152,407 | +8,862% |
| Accrued charges and deferred income | 492/3 | - | €1,587 | +€1,587 | |
| Remuneration, social security and pensions | 62 | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,453 | €3,601 | +€148 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,916 | - | -€1,916 | |
| Other operating charges | 640/8 | €1,364 | €2,180 | +€816 | +59.8% |
| Gross operating margin | 9900 | €201,159 | €209,409 | +€8,250 | +4.1% |
| Operating profit (loss) | 9901 | €194,240 | €203,628 | +€9,388 | +4.8% |
| Financial income | 75/76B | €4,066 | €2,869 | -€1,197 | -29.4% |
| Recurring financial income | 75 | €4,066 | €2,869 | -€1,197 | -29.4% |
| Financial charges | 65/66B | €641 | €330 | -€311 | -48.6% |
| Recurring financial charges | 65 | €641 | €330 | -€311 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €197,665 | €206,167 | +€8,501 | +4.3% |
| Income taxes | 67/77 | €50,629 | €52,915 | +€2,286 | +4.5% |
| Profit (loss) for the period | 9904 | €147,036 | €153,252 | +€6,216 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €147,036 | €153,252 | +€6,216 | +4.2% |
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 25 October 2026 via checked.be.