EVERARD CONSULTING: 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.
EVERARD CONSULTING
Largest movements
- Receivables within one year -€23,985
down €23,985 (-40.3%), from €59,546 to €35,561
of which Trade receivables: -€23,490
- Deferred charges and accrued income +€8,431
up €8,431 (+281%), from €2,999 to €11,430
- Tangible fixed assets -€4,682
down €4,682 (-30.1%), from €15,536 to €10,855
of which Furniture and vehicles: -€3,836
- Cash +€2,447
up €2,447 (+23.5%), from €10,401 to €12,848
mainly Receivables within one year (+€23,985) and Net result for the year (+€6,899)
- Accrued charges and deferred income -€24,708
down €24,708 (-97.0%), from €25,459 to €751
- Profit (loss) carried forward +€6,066
up €6,066 (+13.0%), from €46,635 to €52,701
- Trade debts +€3,322
up €3,322 (+109%), from €3,039 to €6,361
- Short-term financial debts -€1,871
down €1,871 (-98.8%), from €1,893 to €22
- Tax, wage and social debts -€1,157
down €1,157 (-24.7%), from €4,686 to €3,529
- Gross operating margin +€54,462
up €54,462 (+332%), from €16,416 to €70,878
- Financial charges +€52,478
up €52,478 (+1,616%), from €3,247 to €55,724
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 | €88,484 | €70,694 | -€17,790 | -20.1% |
| Fixed assets | 21/28 | €15,536 | €10,855 | -€4,682 | -30.1% |
| Tangible fixed assets | 22/27 | €15,536 | €10,855 | -€4,682 | -30.1% |
| Plant, machinery and equipment | 23 | €1,246 | €400 | -€846 | -67.9% |
| Furniture and vehicles | 24 | €14,290 | €10,455 | -€3,836 | -26.8% |
| Current assets | 29/58 | €72,947 | €59,839 | -€13,108 | -18.0% |
| Amounts receivable within one year | 40/41 | €59,546 | €35,561 | -€23,985 | -40.3% |
| Trade receivables | 40 | €48,200 | €24,710 | -€23,490 | -48.7% |
| Other amounts receivable | 41 | €11,347 | €10,851 | -€496 | -4.4% |
| Cash at bank and in hand | 54/58 | €10,401 | €12,848 | +€2,447 | +23.5% |
| Deferred charges and accrued income | 490/1 | €2,999 | €11,430 | +€8,431 | +281% |
| Total equity and liabilities | 10/49 | €88,484 | €70,694 | -€17,790 | -20.1% |
| Equity | 10/15 | €49,135 | €55,201 | +€6,066 | +12.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,635 | €52,701 | +€6,066 | +13.0% |
| Amounts payable | 17/49 | €39,348 | €15,493 | -€23,855 | -60.6% |
| Amounts payable within one year | 42/48 | €13,889 | €14,741 | +€852 | +6.1% |
| Financial debts | 43 | €1,893 | €22 | -€1,871 | -98.8% |
| Credit institutions | 430/8 | €1,893 | €22 | -€1,871 | -98.8% |
| Trade debts | 44 | €3,039 | €6,361 | +€3,322 | +109% |
| Suppliers | 440/4 | €3,039 | €6,361 | +€3,322 | +109% |
| Taxes, remuneration and social security | 45 | €4,686 | €3,529 | -€1,157 | -24.7% |
| Taxes | 450/3 | €4,686 | €3,529 | -€1,157 | -24.7% |
| Other amounts payable | 47/48 | €4,272 | €4,830 | +€558 | +13.1% |
| Accrued charges and deferred income | 492/3 | €25,459 | €751 | -€24,708 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,682 | €4,682 | -€0 | 0.0% |
| Other operating charges | 640/8 | €271 | €427 | +€156 | +57.8% |
| Gross operating margin | 9900 | €16,416 | €70,878 | +€54,462 | +332% |
| Operating profit (loss) | 9901 | €11,464 | €65,769 | +€54,306 | +474% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,247 | €55,724 | +€52,478 | +1,616% |
| Recurring financial charges | 65 | €3,247 | €55,724 | +€52,478 | +1,616% |
| Profit (loss) for the period before taxes | 9903 | €8,217 | €10,048 | +€1,831 | +22.3% |
| Income taxes | 67/77 | €2,653 | €3,149 | +€496 | +18.7% |
| Profit (loss) for the period | 9904 | €5,563 | €6,899 | +€1,335 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,563 | €6,899 | +€1,335 | +24.0% |
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 18 October 2026 via checked.be.