EVERCON: 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.
EVERCON
Largest movements
- Current investments +€59,884
up €59,884 (+85.8%), from €69,810 to €129,693
- Cash -€38,135
down €38,135 (-23.3%), from €163,865 to €125,729
mainly Contributions, distributions and other (-€65,605) and Current investments (-€59,884)
- Tangible fixed assets -€21,305
down €21,305 (-17.9%), from €119,232 to €97,926
of which Furniture and vehicles: -€32,694
- Receivables within one year -€7,190
down €7,190 (-30.5%), from €23,587 to €16,397
of which Other amounts receivable: -€8,116
- Debts after one year -€9,576
no longer reported in 2025 (was €9,576)
- Reserves +€8,640
up €8,640 (+2.4%), from €355,610 to €364,251
- Tax, wage and social debts -€4,902
down €4,902 (-93.4%), from €5,248 to €346
- Gross operating margin -€8,808
down €8,808 (-6.4%), from €138,343 to €129,535
- Taxes -€4,304
down €4,304 (-12.2%), from €35,248 to €30,944
- Depreciation +€3,070
up €3,070 (+19.5%), from €15,726 to €18,796
- Financial income +€1,992
new in 2025: €1,992
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 | €378,839 | €372,512 | -€6,326 | -1.7% |
| Fixed assets | 21/28 | €119,237 | €97,971 | -€21,265 | -17.8% |
| Tangible fixed assets | 22/27 | €119,232 | €97,926 | -€21,305 | -17.9% |
| Land and buildings | 22 | €25,803 | €24,303 | -€1,500 | -5.8% |
| Plant, machinery and equipment | 23 | €1,679 | €2,258 | +€580 | +34.5% |
| Furniture and vehicles | 24 | €82,204 | €49,510 | -€32,694 | -39.8% |
| Other tangible fixed assets | 26 | €9,546 | €21,856 | +€12,309 | +128.9% |
| Financial fixed assets | 28 | €5 | €45 | +€40 | +800.0% |
| Current assets | 29/58 | €259,602 | €274,541 | +€14,939 | +5.8% |
| Amounts receivable within one year | 40/41 | €23,587 | €16,397 | -€7,190 | -30.5% |
| Trade receivables | 40 | €14,869 | €15,794 | +€926 | +6.2% |
| Other amounts receivable | 41 | €8,718 | €603 | -€8,116 | -93.1% |
| Current investments | 50/53 | €69,810 | €129,693 | +€59,884 | +85.8% |
| Cash at bank and in hand | 54/58 | €163,865 | €125,729 | -€38,135 | -23.3% |
| Deferred charges and accrued income | 490/1 | €2,341 | €2,721 | +€381 | +16.3% |
| Total equity and liabilities | 10/49 | €378,839 | €372,512 | -€6,326 | -1.7% |
| Equity | 10/15 | €361,810 | €370,451 | +€8,640 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €355,610 | €364,251 | +€8,640 | +2.4% |
| Non-distributable reserves | 130/1 | €355,610 | €364,251 | +€8,640 | +2.4% |
| Other | 1319 | €355,610 | €364,251 | +€8,640 | +2.4% |
| Amounts payable | 17/49 | €17,028 | €2,062 | -€14,967 | -87.9% |
| Amounts payable after more than one year | 17 | €9,576 | - | -€9,576 | |
| Financial debts | 170/4 | €9,576 | - | -€9,576 | |
| Amounts payable within one year | 42/48 | €7,453 | €2,062 | -€5,391 | -72.3% |
| Trade debts | 44 | €978 | €815 | -€163 | -16.7% |
| Suppliers | 440/4 | €978 | €815 | -€163 | -16.7% |
| Taxes, remuneration and social security | 45 | €5,248 | €346 | -€4,902 | -93.4% |
| Taxes | 450/3 | €5,248 | €346 | -€4,902 | -93.4% |
| Other amounts payable | 47/48 | €1,228 | €901 | -€326 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,726 | €18,796 | +€3,070 | +19.5% |
| Other operating charges | 640/8 | €682 | €852 | +€170 | +24.9% |
| Non-recurring operating charges | 66A | - | €6,448 | +€6,448 | |
| Gross operating margin | 9900 | €138,343 | €129,535 | -€8,808 | -6.4% |
| Operating profit (loss) | 9901 | €121,935 | €103,438 | -€18,496 | -15.2% |
| Financial income | 75/76B | - | €1,992 | +€1,992 | |
| Recurring financial income | 75 | - | €1,992 | +€1,992 | |
| Financial charges | 65/66B | €322 | €242 | -€80 | -24.8% |
| Recurring financial charges | 65 | €322 | €242 | -€80 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €121,613 | €105,189 | -€16,424 | -13.5% |
| Income taxes | 67/77 | €35,248 | €30,944 | -€4,304 | -12.2% |
| Profit (loss) for the period | 9904 | €86,365 | €74,245 | -€12,120 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,365 | €74,245 | -€12,120 | -14.0% |
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 7 October 2026 via checked.be.