EVERBUILD: 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.
What changed
EVERBUILD
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€89,697
2023 · €86,091+€3,606
Equity
€1.6m
2023 · €1.5m+€89,697
Cash
€118,801
2023 · €118,469+€331
Balance sheet total
€2.3m
2023 · €2.3m-€23,939
Largest movements
Assets
- Tangible fixed assets -€25,976
down €25,976 (-1.3%), from €2.0m to €2.0m
Equity and liabilities
- Reserves +€250,000
up €250,000 (+40.0%), from €625,000 to €875,000
of which Distributable reserves: +€250,000
- Profit (loss) carried forward -€160,303
down €160,303 (-56.3%), from €284,834 to €124,531
- Debts after one year -€125,514
down €125,514 (-26.0%), from €481,855 to €356,341
of which Financial debts: -€125,514
Income statement
- Financial income +€9,189
new in 2024: €9,189
- Gross operating margin -€6,592
down €6,592 (-3.3%), from €202,639 to €196,048
- Financial charges -€3,266
down €3,266 (-8.7%), from €37,591 to €34,325
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.
Result 2023
€86,091
Gross operating margin
-€6,592
Other operating charges
-€1,055
Financial income
+€9,189
Financial charges
+€3,266
Taxes
-€1,202
Result 2024
€89,697
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.
From operations
+€119,799
Investment
€0
Financing
-€119,468
Cash 2023
€118,469
From operations (derived)
+€119,799
Net result for the year
+€89,697
Depreciation
+€25,976
Receivables within one year
+€3,303
Deferred charges and accrued income
-€5,008
Trade debts
-€1,897
Tax, wage and social debts
+€1,187
Other debts
+€2,480
Accrued charges and deferred income
+€4,061
Financing
-€119,468
Debts after one year
-€125,514
Current portion of long-term debt
+€6,046
Cash 2024
€118,801
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,333,797 | €2,309,858 | -€23,939 | -1.0% |
| Fixed assets | 21/28 | €2,010,991 | €1,985,015 | -€25,976 | -1.3% |
| Tangible fixed assets | 22/27 | €2,010,991 | €1,985,015 | -€25,976 | -1.3% |
| Land and buildings | 22 | €2,010,991 | €1,985,015 | -€25,976 | -1.3% |
| Current assets | 29/58 | €322,807 | €324,843 | +€2,036 | +0.6% |
| Amounts receivable within one year | 40/41 | €3,303 | - | -€3,303 | |
| Other amounts receivable | 41 | €3,303 | - | -€3,303 | |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €118,469 | €118,801 | +€331 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,034 | €6,042 | +€5,008 | +484.2% |
| Total equity and liabilities | 10/49 | €2,333,797 | €2,309,858 | -€23,939 | -1.0% |
| Equity | 10/15 | €1,544,238 | €1,633,935 | +€89,697 | +5.8% |
| Contributions | 10/11 | €634,404 | €634,404 | = | 0.0% |
| Capital | 10 | €634,404 | €634,404 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Uncalled capital | 101 | €65,596 | €65,596 | = | 0.0% |
| Reserves | 13 | €625,000 | €875,000 | +€250,000 | +40.0% |
| Non-distributable reserves | 130/1 | €70,000 | €70,000 | = | 0.0% |
| Legal reserve | 130 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €555,000 | €805,000 | +€250,000 | +45.0% |
| Profit (loss) carried forward | 14 | €284,834 | €124,531 | -€160,303 | -56.3% |
| Provisions and deferred taxes | 16 | €75,000 | €75,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €75,000 | €75,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable | 17/49 | €714,560 | €600,923 | -€113,637 | -15.9% |
| Amounts payable after more than one year | 17 | €481,855 | €356,341 | -€125,514 | -26.0% |
| Financial debts | 170/4 | €450,455 | €324,941 | -€125,514 | -27.9% |
| Other amounts payable | 178/9 | €31,400 | €31,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €232,558 | €240,374 | +€7,816 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €119,468 | €125,514 | +€6,046 | +5.1% |
| Trade debts | 44 | €7,390 | €5,493 | -€1,897 | -25.7% |
| Suppliers | 440/4 | €7,390 | €5,493 | -€1,897 | -25.7% |
| Taxes, remuneration and social security | 45 | - | €1,187 | +€1,187 | |
| Taxes | 450/3 | - | €1,187 | +€1,187 | |
| Other amounts payable | 47/48 | €105,700 | €108,180 | +€2,480 | +2.3% |
| Accrued charges and deferred income | 492/3 | €147 | €4,208 | +€4,061 | +2771.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,976 | €25,976 | = | 0.0% |
| Other operating charges | 640/8 | €24,284 | €25,339 | +€1,055 | +4.3% |
| Gross operating margin | 9900 | €202,639 | €196,048 | -€6,592 | -3.3% |
| Operating profit (loss) | 9901 | €152,379 | €144,733 | -€7,647 | -5.0% |
| Financial income | 75/76B | - | €9,189 | +€9,189 | |
| Recurring financial income | 75 | - | €9,189 | +€9,189 | |
| Financial charges | 65/66B | €37,591 | €34,325 | -€3,266 | -8.7% |
| Recurring financial charges | 65 | €37,591 | €34,325 | -€3,266 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €114,788 | €119,596 | +€4,808 | +4.2% |
| Income taxes | 67/77 | €28,697 | €29,899 | +€1,202 | +4.2% |
| Profit (loss) for the period | 9904 | €86,091 | €89,697 | +€3,606 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,091 | €89,697 | +€3,606 | +4.2% |
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.