EVERAETS & Co: 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.
EVERAETS & Co
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+539.4%), from €338,955 to €2.2m
of which Land and buildings: +€1.7m
- Cash -€560,722
down €560,722 (-83.5%), from €671,202 to €110,480
mainly Investment in fixed assets (net) (-€2.0m) and Tax, wage and social debts (-€67,765)
- Receivables within one year -€273,170
down €273,170 (-70.2%), from €388,978 to €115,808
of which Other amounts receivable: -€193,674
- Debts after one year +€526,438
up €526,438 (+423.6%), from €124,289 to €650,727
- Other debts +€460,965
up €460,965 (+192510.0%), from €239 to €461,205
- Tax, wage and social debts -€67,765
down €67,765 (-57.5%), from €117,800 to €50,034
- Reserves +€50,168
up €50,168 (+4.6%), from €1.1m to €1.1m
of which Distributable reserves: +€50,168
- Trade debts +€29,433
up €29,433 (+138.4%), from €21,267 to €50,700
- Financial income -€257,918
down €257,918 (-75.7%), from €340,810 to €82,892
of which Non-recurring financial income: -€129,687
- Depreciation +€114,925
up €114,925 (+449.7%), from €25,558 to €140,482
- Gross operating margin +€53,219
up €53,219 (+41.5%), from €128,201 to €181,420
- Financial charges +€19,645
up €19,645 (+181.3%), from €10,837 to €30,482
- Taxes -€10,311
down €10,311 (-28.6%), from €36,108 to €25,797
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,463,042 | €2,456,158 | +€993,116 | +67.9% |
| Fixed assets | 21/28 | €401,480 | €2,229,870 | +€1.8m | +455.4% |
| Tangible fixed assets | 22/27 | €338,955 | €2,167,345 | +€1.8m | +539.4% |
| Land and buildings | 22 | €313,053 | €2,050,964 | +€1.7m | +555.1% |
| Furniture and vehicles | 24 | €25,902 | €116,381 | +€90,480 | +349.3% |
| Financial fixed assets | 28 | €62,525 | €62,525 | = | 0.0% |
| Current assets | 29/58 | €1,061,562 | €226,287 | -€835,275 | -78.7% |
| Amounts receivable within one year | 40/41 | €388,978 | €115,808 | -€273,170 | -70.2% |
| Trade receivables | 40 | €195,304 | €115,808 | -€79,497 | -40.7% |
| Other amounts receivable | 41 | €193,674 | €0 | -€193,674 | -100.0% |
| Current investments | 50/53 | €738 | - | -€738 | |
| Cash at bank and in hand | 54/58 | €671,202 | €110,480 | -€560,722 | -83.5% |
| Deferred charges and accrued income | 490/1 | €644 | €0 | -€644 | -100.0% |
| Total equity and liabilities | 10/49 | €1,463,042 | €2,456,158 | +€993,116 | +67.9% |
| Equity | 10/15 | €1,108,095 | €1,158,264 | +€50,168 | +4.5% |
| Contributions | 10/11 | €14,634 | €14,634 | = | 0.0% |
| Reserves | 13 | €1,093,462 | €1,143,630 | +€50,168 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,065 | €32,065 | = | 0.0% |
| Distributable reserves | 133 | €1,059,537 | €1,109,705 | +€50,168 | +4.7% |
| Amounts payable | 17/49 | €354,947 | €1,297,894 | +€942,947 | +265.7% |
| Amounts payable after more than one year | 17 | €124,289 | €650,727 | +€526,438 | +423.6% |
| Financial debts | 170/4 | €124,289 | €650,727 | +€526,438 | +423.6% |
| Amounts payable within one year | 42/48 | €224,442 | €647,167 | +€422,725 | +188.3% |
| Current portion of amounts payable after more than one year | 42 | €85,137 | €85,228 | +€92 | +0.1% |
| Trade debts | 44 | €21,267 | €50,700 | +€29,433 | +138.4% |
| Suppliers | 440/4 | €21,267 | €50,700 | +€29,433 | +138.4% |
| Taxes, remuneration and social security | 45 | €117,800 | €50,034 | -€67,765 | -57.5% |
| Taxes | 450/3 | €117,800 | €50,034 | -€67,765 | -57.5% |
| Other amounts payable | 47/48 | €239 | €461,205 | +€460,965 | +192510.0% |
| Accrued charges and deferred income | 492/3 | €6,216 | €0 | -€6,216 | -100.0% |
| Remuneration, social security and pensions | 62 | €211 | €280 | +€70 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,558 | €140,482 | +€114,925 | +449.7% |
| Other operating charges | 640/8 | €8,331 | €17,101 | +€8,770 | +105.3% |
| Gross operating margin | 9900 | €128,201 | €181,420 | +€53,219 | +41.5% |
| Operating profit (loss) | 9901 | €94,102 | €23,556 | -€70,546 | -75.0% |
| Financial income | 75/76B | €340,810 | €82,892 | -€257,918 | -75.7% |
| Recurring financial income | 75 | €128,232 | €1 | -€128,231 | -100.0% |
| Non-recurring financial income | 76B | €212,578 | €82,891 | -€129,687 | -61.0% |
| Financial charges | 65/66B | €10,837 | €30,482 | +€19,645 | +181.3% |
| Recurring financial charges | 65 | €10,837 | €30,482 | +€19,645 | +181.3% |
| Profit (loss) for the period before taxes | 9903 | €424,075 | €75,965 | -€348,110 | -82.1% |
| Income taxes | 67/77 | €36,108 | €25,797 | -€10,311 | -28.6% |
| Profit (loss) for the period | 9904 | €387,967 | €50,168 | -€337,799 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €387,967 | €50,168 | -€337,799 | -87.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.