EVERCAR: 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.
EVERCAR
Largest movements
- Cash -€124,543
down €124,543 (-57.8%), from €215,615 to €91,073
mainly Trade debts (-€340,440) and Investment in fixed assets (net) (-€108,379)
- Receivables within one year -€122,304
down €122,304 (-22.9%), from €535,176 to €412,871
of which Trade receivables: -€122,383
- Stocks and contracts -€84,616
down €84,616 (-4.0%), from €2.1m to €2.0m
- Intangible fixed assets +€37,565
up €37,565 (+271.6%), from €13,832 to €51,397
- Trade debts -€340,440
down €340,440 (-74.6%), from €456,455 to €116,015
- Tax, wage and social debts +€102,307
up €102,307 (+191.3%), from €53,482 to €155,790
of which Taxes: +€95,703
- Debts after one year -€47,413
down €47,413 (-73.2%), from €64,742 to €17,329
- Gross operating margin +€281,064
up €281,064, from -€110,091 to €170,973
- Write-downs +€90,204
up €90,204 (+66.2%), from -€136,228 to -€46,025
- Staff costs +€64,957
up €64,957 (+52.4%), from €123,952 to €188,909
- Financial income +€36,246
up €36,246 (+500.3%), from €7,245 to €43,492
- Depreciation +€21,320
up €21,320 (+59.3%), from €35,974 to €57,293
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.
Cash bridge derived
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 | €3,225,911 | €2,934,801 | -€291,110 | -9.0% |
| Formation expenses | 20 | €115,450 | €103,905 | -€11,545 | -10.0% |
| Fixed assets | 21/28 | €216,117 | €278,747 | +€62,631 | +29.0% |
| Intangible fixed assets | 21 | €13,832 | €51,397 | +€37,565 | +271.6% |
| Tangible fixed assets | 22/27 | €201,443 | €210,259 | +€8,816 | +4.4% |
| Plant, machinery and equipment | 23 | €4,731 | €4,028 | -€703 | -14.9% |
| Furniture and vehicles | 24 | €6,849 | €9,282 | +€2,433 | +35.5% |
| Leasing and similar rights | 25 | €31,988 | €21,393 | -€10,595 | -33.1% |
| Other tangible fixed assets | 26 | €157,874 | €175,555 | +€17,681 | +11.2% |
| Financial fixed assets | 28 | €842 | €17,092 | +€16,250 | +1929.9% |
| Current assets | 29/58 | €2,894,344 | €2,552,149 | -€342,195 | -11.8% |
| Stocks and contracts in progress | 3 | €2,114,276 | €2,029,660 | -€84,616 | -4.0% |
| Stocks | 30/36 | €2,114,276 | €2,029,660 | -€84,616 | -4.0% |
| Amounts receivable within one year | 40/41 | €535,176 | €412,871 | -€122,304 | -22.9% |
| Trade receivables | 40 | €534,895 | €412,512 | -€122,383 | -22.9% |
| Other amounts receivable | 41 | €281 | €359 | +€79 | +28.1% |
| Cash at bank and in hand | 54/58 | €215,615 | €91,073 | -€124,543 | -57.8% |
| Deferred charges and accrued income | 490/1 | €29,277 | €18,545 | -€10,732 | -36.7% |
| Total equity and liabilities | 10/49 | €3,225,911 | €2,934,801 | -€291,110 | -9.0% |
| Equity | 10/15 | €1,451,484 | €1,458,560 | +€7,076 | +0.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,307,898 | €1,307,898 | = | 0.0% |
| Tax-exempt reserves | 132 | €957,898 | €957,898 | = | 0.0% |
| Distributable reserves | 133 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,586 | €50,662 | +€7,076 | +16.2% |
| Amounts payable | 17/49 | €1,774,427 | €1,476,241 | -€298,186 | -16.8% |
| Amounts payable after more than one year | 17 | €64,742 | €17,329 | -€47,413 | -73.2% |
| Financial debts | 170/4 | €22,647 | €17,329 | -€5,319 | -23.5% |
| Trade debts | 175 | €18,883 | €0 | -€18,883 | -100.0% |
| Other amounts payable | 178/9 | €23,211 | €0 | -€23,211 | -100.0% |
| Amounts payable within one year | 42/48 | €1,709,685 | €1,458,912 | -€250,773 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €5,058 | €5,319 | +€261 | +5.2% |
| Trade debts | 44 | €456,455 | €116,015 | -€340,440 | -74.6% |
| Suppliers | 440/4 | €456,455 | €116,015 | -€340,440 | -74.6% |
| Taxes, remuneration and social security | 45 | €53,482 | €155,790 | +€102,307 | +191.3% |
| Taxes | 450/3 | €37,153 | €132,856 | +€95,703 | +257.6% |
| Remuneration and social security | 454/9 | €16,329 | €22,933 | +€6,604 | +40.4% |
| Other amounts payable | 47/48 | €1,194,690 | €1,181,789 | -€12,901 | -1.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €123,952 | €188,909 | +€64,957 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,974 | €57,293 | +€21,320 | +59.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€136,228 | -€46,025 | +€90,204 | +66.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €100 | €0 | -€100 | -100.0% |
| Other operating charges | 640/8 | €1,982 | €2,493 | +€511 | +25.8% |
| Gross operating margin | 9900 | -€110,091 | €170,973 | +€281,064 | |
| Operating profit (loss) | 9901 | -€135,870 | -€31,698 | +€104,172 | +76.7% |
| Financial income | 75/76B | €7,245 | €43,492 | +€36,246 | +500.3% |
| Recurring financial income | 75 | €7,245 | €43,492 | +€36,246 | +500.3% |
| Financial charges | 65/66B | €23,577 | €4,584 | -€18,993 | -80.6% |
| Recurring financial charges | 65 | €23,577 | €4,584 | -€18,993 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | -€152,202 | €7,209 | +€159,411 | |
| Income taxes | 67/77 | €0 | €133 | +€133 | |
| Profit (loss) for the period | 9904 | -€152,202 | €7,076 | +€159,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€152,202 | €7,076 | +€159,279 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.