EVERAERTS: 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.
What changed
EVERAERTS
NACE 23.630, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€55,854
2024 · -€69,061+€13,207
Equity
€1.6m
2024 · €1.6m-€55,854
Cash
€5,193
2024 · €3,244+€1,949
Balance sheet total
€8.5m
2024 · €8.2m+€376,089
Largest movements
Assets
- Stocks and contracts +€495,734
up €495,734 (+26.5%), from €1.9m to €2.4m
- Tangible fixed assets -€186,201
down €186,201 (-10.4%), from €1.8m to €1.6m
of which Plant, machinery and equipment: -€145,367
Equity and liabilities
- Other debts +€481,420
up €481,420 (+10.7%), from €4.5m to €5.0m
- Debts after one year -€104,787
down €104,787 (-29.0%), from €360,895 to €256,108
Income statement
- Depreciation +€47,887
up €47,887 (+18.5%), from €258,848 to €306,736
- Gross operating margin +€44,460
up €44,460 (+7.4%), from €602,389 to €646,849
- Write-downs -€28,761
down €28,761 (-83.4%), from €34,492 to €5,731
- Financial charges +€12,163
up €12,163 (+21.8%), from €55,858 to €68,021
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.
Result 2024
-€69,061
Gross operating margin
+€44,460
Staff costs
+€1,333
Depreciation
-€47,887
Write-downs
+€28,761
Other operating charges
-€6,312
Financial income
+€5,012
Financial charges
-€12,163
Taxes
+€3
Result 2025
-€55,854
raises the resultlowers the result
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.
From operations
+€222,784
Investment
-€120,535
Financing
-€100,299
Cash 2024
€3,244
From operations (derived)
+€222,784
Net result for the year
-€55,854
Depreciation
+€306,736
Stocks and contracts
-€495,734
Receivables within one year
-€63,246
Deferred charges and accrued income
-€1,361
Trade debts
+€60,257
Tax, wage and social debts
-€9,417
Other debts
+€481,420
Accrued charges and deferred income
-€17
Investment (derived)
-€120,535
Investment in fixed assets (net)
-€120,535
Financing
-€100,299
Debts after one year
-€104,787
Current portion of long-term debt
+€4,488
Cash 2025
€5,193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,163,082 | €8,539,171 | +€376,089 | +4.6% |
| Fixed assets | 21/28 | €1,876,859 | €1,690,659 | -€186,201 | -9.9% |
| Tangible fixed assets | 22/27 | €1,795,497 | €1,609,297 | -€186,201 | -10.4% |
| Land and buildings | 22 | €95,199 | €107,656 | +€12,456 | +13.1% |
| Plant, machinery and equipment | 23 | €1,132,783 | €987,417 | -€145,367 | -12.8% |
| Furniture and vehicles | 24 | €199,496 | €184,031 | -€15,465 | -7.8% |
| Leasing and similar rights | 25 | €368,019 | €330,194 | -€37,825 | -10.3% |
| Financial fixed assets | 28 | €81,362 | €81,362 | = | 0.0% |
| Current assets | 29/58 | €6,286,223 | €6,848,512 | +€562,290 | +8.9% |
| Stocks and contracts in progress | 3 | €1,870,063 | €2,365,796 | +€495,734 | +26.5% |
| Stocks | 30/36 | €1,870,063 | €2,365,796 | +€495,734 | +26.5% |
| Amounts receivable within one year | 40/41 | €3,605,812 | €3,669,058 | +€63,246 | +1.8% |
| Trade receivables | 40 | €327,467 | €328,291 | +€824 | +0.3% |
| Other amounts receivable | 41 | €3,278,344 | €3,340,767 | +€62,422 | +1.9% |
| Current investments | 50/53 | €805,406 | €805,406 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,244 | €5,193 | +€1,949 | +60.1% |
| Deferred charges and accrued income | 490/1 | €1,698 | €3,059 | +€1,361 | +80.1% |
| Total equity and liabilities | 10/49 | €8,163,082 | €8,539,171 | +€376,089 | +4.6% |
| Equity | 10/15 | €1,613,375 | €1,557,521 | -€55,854 | -3.5% |
| Contributions | 10/11 | €621,973 | €621,973 | = | 0.0% |
| Capital | 10 | €621,973 | €621,973 | = | 0.0% |
| Issued capital | 100 | €621,973 | €621,973 | = | 0.0% |
| Reserves | 13 | €927,172 | €927,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €869,587 | €869,587 | = | 0.0% |
| Legal reserve | 130 | €62,197 | €62,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Own shares acquired | 1312 | €805,406 | €805,406 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,585 | €57,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,230 | €8,376 | -€55,854 | -87.0% |
| Amounts payable | 17/49 | €6,549,707 | €6,981,650 | +€431,943 | +6.6% |
| Amounts payable after more than one year | 17 | €360,895 | €256,108 | -€104,787 | -29.0% |
| Financial debts | 170/4 | €360,895 | €256,108 | -€104,787 | -29.0% |
| Amounts payable within one year | 42/48 | €6,188,795 | €6,725,542 | +€536,747 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €100,299 | €104,787 | +€4,488 | +4.5% |
| Financial debts | 43 | €660,000 | €660,000 | = | 0.0% |
| Credit institutions | 430/8 | €660,000 | €660,000 | = | 0.0% |
| Trade debts | 44 | €873,606 | €933,863 | +€60,257 | +6.9% |
| Suppliers | 440/4 | €873,606 | €933,863 | +€60,257 | +6.9% |
| Advances received on contracts in progress | 46 | €1,600 | €1,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €60,187 | €50,769 | -€9,417 | -15.6% |
| Taxes | 450/3 | €2,333 | €15,643 | +€13,309 | +570% |
| Remuneration and social security | 454/9 | €57,853 | €35,126 | -€22,727 | -39.3% |
| Other amounts payable | 47/48 | €4,493,103 | €4,974,522 | +€481,420 | +10.7% |
| Accrued charges and deferred income | 492/3 | €17 | €0 | -€17 | -100% |
| Non-recurring operating income | 76A | €100,000 | €0 | -€100,000 | -100% |
| Remuneration, social security and pensions | 62 | €324,774 | €323,441 | -€1,333 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258,848 | €306,736 | +€47,887 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,492 | €5,731 | -€28,761 | -83.4% |
| Other operating charges | 640/8 | €28,911 | €35,223 | +€6,312 | +21.8% |
| Gross operating margin | 9900 | €602,389 | €646,849 | +€44,460 | +7.4% |
| Operating profit (loss) | 9901 | -€44,636 | -€24,282 | +€20,355 | +45.6% |
| Financial income | 75/76B | €31,595 | €36,608 | +€5,012 | +15.9% |
| Recurring financial income | 75 | €31,595 | €36,608 | +€5,012 | +15.9% |
| Financial charges | 65/66B | €55,858 | €68,021 | +€12,163 | +21.8% |
| Recurring financial charges | 65 | €55,858 | €68,021 | +€12,163 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | -€68,899 | -€55,695 | +€13,204 | +19.2% |
| Income taxes | 67/77 | €162 | €159 | -€3 | -2.0% |
| Profit (loss) for the period | 9904 | -€69,061 | -€55,854 | +€13,207 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,061 | -€55,854 | +€13,207 | +19.1% |
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 13 October 2026 via checked.be.