EVERAERTS ARCHITECTEN: 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.
EVERAERTS ARCHITECTEN
Largest movements
- Stocks and contracts -€94,582
down €94,582 (-33.4%), from €283,120 to €188,538
- Cash +€55,139
up €55,139 (+16.0%), from €344,626 to €399,765
mainly Other debts (+€139,801) and Stocks and contracts (+€94,582)
- Receivables after one year -€51,422
no longer reported in 2025 (was €51,422)
- Tangible fixed assets -€15,715
down €15,715 (-10.5%), from €149,107 to €133,392
of which Land and buildings: -€12,088
- Reserves -€244,585
down €244,585 (-34.9%), from €700,876 to €456,290
- Other debts +€139,801
up €139,801 (+65,894%), from €212 to €140,013
- Trade debts +€34,907
up €34,907 (+29.8%), from €117,211 to €152,118
- Tax, wage and social debts -€16,904
down €16,904 (-27.4%), from €61,791 to €44,886
of which Taxes: -€16,765
- Gross operating margin -€119,196
down €119,196 (-73.4%), from €162,438 to €43,242
- Taxes -€24,051
down €24,051 (-97.7%), from €24,615 to €564
- Other operating charges +€3,969
up €3,969 (+213%), from €1,863 to €5,832
- Staff costs +€3,230
up €3,230 (+6.1%), from €52,612 to €55,842
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 | €962,096 | €870,490 | -€91,606 | -9.5% |
| Fixed assets | 21/28 | €149,107 | €133,392 | -€15,715 | -10.5% |
| Tangible fixed assets | 22/27 | €149,107 | €133,392 | -€15,715 | -10.5% |
| Land and buildings | 22 | €130,911 | €118,824 | -€12,088 | -9.2% |
| Plant, machinery and equipment | 23 | €8,919 | €7,414 | -€1,505 | -16.9% |
| Furniture and vehicles | 24 | €9,277 | €7,155 | -€2,122 | -22.9% |
| Current assets | 29/58 | €812,989 | €737,098 | -€75,891 | -9.3% |
| Amounts receivable after more than one year | 29 | €51,422 | - | -€51,422 | |
| Other amounts receivable | 291 | €51,422 | - | -€51,422 | |
| Stocks and contracts in progress | 3 | €283,120 | €188,538 | -€94,582 | -33.4% |
| Contracts in progress | 37 | €283,120 | €188,538 | -€94,582 | -33.4% |
| Amounts receivable within one year | 40/41 | €127,469 | €134,008 | +€6,539 | +5.1% |
| Trade receivables | 40 | €117,045 | €132,276 | +€15,231 | +13.0% |
| Other amounts receivable | 41 | €10,424 | €1,732 | -€8,693 | -83.4% |
| Cash at bank and in hand | 54/58 | €344,626 | €399,765 | +€55,139 | +16.0% |
| Deferred charges and accrued income | 490/1 | €6,352 | €14,787 | +€8,436 | +133% |
| Total equity and liabilities | 10/49 | €962,096 | €870,490 | -€91,606 | -9.5% |
| Equity | 10/15 | €713,276 | €468,690 | -€244,585 | -34.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €700,876 | €456,290 | -€244,585 | -34.9% |
| Distributable reserves | 133 | €700,876 | €456,290 | -€244,585 | -34.9% |
| Amounts payable | 17/49 | €248,820 | €401,800 | +€152,980 | +61.5% |
| Amounts payable after more than one year | 17 | €60,969 | €52,274 | -€8,694 | -14.3% |
| Financial debts | 170/4 | €60,969 | €52,274 | -€8,694 | -14.3% |
| Amounts payable within one year | 42/48 | €187,851 | €345,711 | +€157,860 | +84.0% |
| Current portion of amounts payable after more than one year | 42 | €8,637 | €8,694 | +€57 | +0.7% |
| Trade debts | 44 | €117,211 | €152,118 | +€34,907 | +29.8% |
| Suppliers | 440/4 | €117,211 | €152,118 | +€34,907 | +29.8% |
| Taxes, remuneration and social security | 45 | €61,791 | €44,886 | -€16,904 | -27.4% |
| Taxes | 450/3 | €50,358 | €33,593 | -€16,765 | -33.3% |
| Remuneration and social security | 454/9 | €11,432 | €11,294 | -€139 | -1.2% |
| Other amounts payable | 47/48 | €212 | €140,013 | +€139,801 | +65,894% |
| Accrued charges and deferred income | 492/3 | - | €3,814 | +€3,814 | |
| Non-recurring operating income | 76A | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €52,612 | €55,842 | +€3,230 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,645 | €17,772 | -€872 | -4.7% |
| Other operating charges | 640/8 | €1,863 | €5,832 | +€3,969 | +213% |
| Non-recurring operating charges | 66A | €6,250 | - | -€6,250 | |
| Gross operating margin | 9900 | €162,438 | €43,242 | -€119,196 | -73.4% |
| Operating profit (loss) | 9901 | €83,068 | -€36,204 | -€119,272 | |
| Financial income | 75/76B | €2,009 | €1,464 | -€545 | -27.1% |
| Recurring financial income | 75 | €2,009 | €1,464 | -€545 | -27.1% |
| Financial charges | 65/66B | €2,372 | €2,248 | -€124 | -5.2% |
| Recurring financial charges | 65 | €2,372 | €2,248 | -€124 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €82,706 | -€36,988 | -€119,694 | |
| Income taxes | 67/77 | €24,615 | €564 | -€24,051 | -97.7% |
| Profit (loss) for the period | 9904 | €58,091 | -€37,552 | -€95,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,091 | -€37,552 | -€95,643 |
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.