EVERDA: 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.
EVERDA
Largest movements
- Receivables within one year +€20,001
up €20,001 (+2966.4%), from €674 to €20,676
of which Trade receivables: +€18,113
- Cash +€1,695
up €1,695 (+64466.9%), from €3 to €1,698
- Tangible fixed assets -€659
no longer reported in 2025 (was €659)
of which Furniture and vehicles: -€659
- Trade debts +€38,117
up €38,117 (+3465.2%), from €1,100 to €39,217
- Other debts -€9,609
down €9,609 (-33.8%), from €28,415 to €18,806
- Profit (loss) carried forward -€7,470
down €7,470 (-21.7%), from -€34,379 to -€41,849
- Purchases and services +€107,262
new in 2025: €107,262
- Turnover +€100,665
new in 2025: €100,665
- Gross operating margin -€6,597
new in 2025: -€6,597
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,336 | €22,374 | +€21,038 | +1574.5% |
| Fixed assets | 21/28 | €659 | - | -€659 | |
| Tangible fixed assets | 22/27 | €659 | - | -€659 | |
| Furniture and vehicles | 24 | €659 | - | -€659 | |
| Assets under construction and advance payments | 27 | €0 | - | -€0 | |
| Current assets | 29/58 | €677 | €22,374 | +€21,697 | +3205.3% |
| Amounts receivable within one year | 40/41 | €674 | €20,676 | +€20,001 | +2966.4% |
| Trade receivables | 40 | - | €18,113 | +€18,113 | |
| Other amounts receivable | 41 | €674 | €2,562 | +€1,888 | +280.0% |
| Cash at bank and in hand | 54/58 | €3 | €1,698 | +€1,695 | +64466.9% |
| Total equity and liabilities | 10/49 | €1,336 | €22,374 | +€21,038 | +1574.5% |
| Equity | 10/15 | -€28,179 | -€35,649 | -€7,470 | -26.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,379 | -€41,849 | -€7,470 | -21.7% |
| Amounts payable | 17/49 | €29,515 | €58,023 | +€28,508 | +96.6% |
| Amounts payable within one year | 42/48 | €29,515 | €58,023 | +€28,508 | +96.6% |
| Trade debts | 44 | €1,100 | €39,217 | +€38,117 | +3465.2% |
| Suppliers | 440/4 | €1,100 | €39,217 | +€38,117 | +3465.2% |
| Other amounts payable | 47/48 | €28,415 | €18,806 | -€9,609 | -33.8% |
| Turnover | 70 | - | €100,665 | +€100,665 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €107,262 | +€107,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €659 | -€581 | -46.9% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | - | -€6,597 | -€6,597 | |
| Operating profit (loss) | 9901 | -€1,241 | -€7,375 | -€6,134 | -494.5% |
| Financial charges | 65/66B | €45 | €96 | +€51 | +113.6% |
| Recurring financial charges | 65 | €45 | €96 | +€51 | +113.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,285 | -€7,470 | -€6,185 | -481.2% |
| Profit (loss) for the period | 9904 | -€1,285 | -€7,470 | -€6,185 | -481.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,285 | -€7,470 | -€6,185 | -481.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.