Evercold: 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.
Evercold
Largest movements
- Cash +€35,524
up €35,524 (+1959.2%), from €1,813 to €37,337
mainly Net result for the year (+€444,365) and Provisions (+€77,290)
- Receivables within one year -€28,740
down €28,740 (-20.7%), from €138,528 to €109,788
of which Trade receivables: -€35,267
- Deferred charges and accrued income -€23,271
down €23,271 (-100.0%), from €23,271 to €0
- Stocks and contracts +€13,603
up €13,603 (+81.7%), from €16,652 to €30,256
of which Contracts in progress: +€25,603
- Other debts -€577,220
down €577,220 (-96.4%), from €599,081 to €21,861
- Profit (loss) carried forward +€444,365
up €444,365 (+78.0%), from -€569,491 to -€125,126
- Provisions +€77,290
new in 2024: €77,290
- Trade debts +€60,659
up €60,659 (+60.6%), from €100,106 to €160,765
- Accrued charges and deferred income -€20,820
down €20,820 (-100.0%), from €20,820 to €0
- Gross operating margin +€993,274
up €993,274, from -€10,454 to €982,820
- Provisions +€77,290
new in 2024: €77,290
- Staff costs +€23,636
up €23,636 (+6.9%), from €344,423 to €368,059
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 | €185,004 | €180,557 | -€4,447 | -2.4% |
| Fixed assets | 21/28 | €4,739 | €3,177 | -€1,563 | -33.0% |
| Tangible fixed assets | 22/27 | €4,739 | €3,177 | -€1,563 | -33.0% |
| Plant, machinery and equipment | 23 | €1,574 | €895 | -€679 | -43.2% |
| Furniture and vehicles | 24 | €3,165 | €2,282 | -€883 | -27.9% |
| Current assets | 29/58 | €180,265 | €177,381 | -€2,884 | -1.6% |
| Stocks and contracts in progress | 3 | €16,652 | €30,256 | +€13,603 | +81.7% |
| Stocks | 30/36 | €12,000 | €0 | -€12,000 | -100.0% |
| Contracts in progress | 37 | €4,652 | €30,256 | +€25,603 | +550.3% |
| Amounts receivable within one year | 40/41 | €138,528 | €109,788 | -€28,740 | -20.7% |
| Trade receivables | 40 | €131,418 | €96,151 | -€35,267 | -26.8% |
| Other amounts receivable | 41 | €7,110 | €13,637 | +€6,527 | +91.8% |
| Cash at bank and in hand | 54/58 | €1,813 | €37,337 | +€35,524 | +1959.2% |
| Deferred charges and accrued income | 490/1 | €23,271 | €0 | -€23,271 | -100.0% |
| Total equity and liabilities | 10/49 | €185,004 | €180,557 | -€4,447 | -2.4% |
| Equity | 10/15 | -€564,491 | -€120,126 | +€444,365 | +78.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€569,491 | -€125,126 | +€444,365 | +78.0% |
| Provisions and deferred taxes | 16 | - | €77,290 | +€77,290 | |
| Provisions for liabilities and charges | 160/5 | - | €77,290 | +€77,290 | |
| Environmental obligations | 163 | - | €77,290 | +€77,290 | |
| Amounts payable | 17/49 | €749,495 | €223,393 | -€526,101 | -70.2% |
| Amounts payable within one year | 42/48 | €728,675 | €223,393 | -€505,281 | -69.3% |
| Trade debts | 44 | €100,106 | €160,765 | +€60,659 | +60.6% |
| Suppliers | 440/4 | €100,106 | €160,765 | +€60,659 | +60.6% |
| Taxes, remuneration and social security | 45 | €29,487 | €40,767 | +€11,280 | +38.3% |
| Taxes | 450/3 | - | €2,036 | +€2,036 | |
| Remuneration and social security | 454/9 | €29,487 | €38,731 | +€9,244 | +31.3% |
| Other amounts payable | 47/48 | €599,081 | €21,861 | -€577,220 | -96.4% |
| Accrued charges and deferred income | 492/3 | €20,820 | €0 | -€20,820 | -100.0% |
| Non-recurring operating income | 76A | - | €764,621 | +€764,621 | |
| Remuneration, social security and pensions | 62 | €344,423 | €368,059 | +€23,636 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €1,563 | +€515 | +49.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €77,290 | +€77,290 | |
| Other operating charges | 640/8 | €711 | €5,863 | +€5,152 | +724.9% |
| Non-recurring operating charges | 66A | - | €83,782 | +€83,782 | |
| Gross operating margin | 9900 | -€10,454 | €982,820 | +€993,274 | |
| Operating profit (loss) | 9901 | -€356,635 | €446,264 | +€802,899 | |
| Financial income | 75/76B | €0 | €92 | +€92 | +460400.0% |
| Recurring financial income | 75 | €0 | €92 | +€92 | +460400.0% |
| Financial charges | 65/66B | €1,657 | €1,656 | -€0 | 0.0% |
| Recurring financial charges | 65 | €1,657 | €1,656 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€358,291 | €444,700 | +€802,992 | |
| Income taxes | 67/77 | - | €335 | +€335 | |
| Profit (loss) for the period | 9904 | -€358,291 | €444,365 | +€802,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€358,291 | €444,365 | +€802,656 |
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 2 October 2026 via checked.be.