Everdent: 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.
Everdent
Largest movements
- Tangible fixed assets -€96,902
down €96,902 (-26.2%), from €369,566 to €272,663
- Current investments -€46,032
down €46,032 (-20.3%), from €226,285 to €180,253
- Cash -€20,205
down €20,205 (-18.8%), from €107,371 to €87,166
mainly Tax, wage and social debts (-€64,357) and Net result for the year (-€41,572)
- Tax, wage and social debts -€64,357
down €64,357 (-88.3%), from €72,921 to €8,564
of which Taxes: -€58,795
- Reserves -€41,572
down €41,572 (-8.1%), from €515,546 to €473,974
of which Tax-exempt reserves: -€23,852
- Debts after one year -€21,129
no longer reported in 2024 (was €21,129)
- Trade debts -€13,927
down €13,927 (-82.7%), from €16,843 to €2,915
- Other debts -€11,319
down €11,319 (-19.1%), from €59,258 to €47,939
- Other operating charges +€49,077
up €49,077 (+885.1%), from €5,545 to €54,621
- Staff costs -€7,947
down €7,947 (-15.7%), from €50,583 to €42,636
- Taxes +€2,847
up €2,847 (+72.4%), from €3,933 to €6,780
- Financial charges -€2,403
down €2,403 (-56.7%), from €4,236 to €1,833
- Depreciation +€2,299
up €2,299 (+3.7%), from €62,221 to €64,520
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 | €733,708 | €573,011 | -€160,696 | -21.9% |
| Fixed assets | 21/28 | €369,784 | €272,663 | -€97,120 | -26.3% |
| Tangible fixed assets | 22/27 | €369,566 | €272,663 | -€96,902 | -26.2% |
| Land and buildings | 22 | €226,422 | €178,713 | -€47,709 | -21.1% |
| Plant, machinery and equipment | 23 | €45,736 | €22,982 | -€22,753 | -49.7% |
| Furniture and vehicles | 24 | €91,908 | €65,468 | -€26,440 | -28.8% |
| Other tangible fixed assets | 26 | €5,500 | €5,500 | = | 0.0% |
| Financial fixed assets | 28 | €218 | - | -€218 | |
| Current assets | 29/58 | €363,924 | €300,348 | -€63,576 | -17.5% |
| Amounts receivable within one year | 40/41 | €22,330 | €24,689 | +€2,358 | +10.6% |
| Trade receivables | 40 | - | €19,640 | +€19,640 | |
| Other amounts receivable | 41 | €22,330 | €5,049 | -€17,282 | -77.4% |
| Current investments | 50/53 | €226,285 | €180,253 | -€46,032 | -20.3% |
| Cash at bank and in hand | 54/58 | €107,371 | €87,166 | -€20,205 | -18.8% |
| Deferred charges and accrued income | 490/1 | €7,938 | €8,240 | +€302 | +3.8% |
| Total equity and liabilities | 10/49 | €733,708 | €573,011 | -€160,696 | -21.9% |
| Equity | 10/15 | €521,746 | €480,174 | -€41,572 | -8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €515,546 | €473,974 | -€41,572 | -8.1% |
| Tax-exempt reserves | 132 | €23,852 | - | -€23,852 | |
| Distributable reserves | 133 | €491,694 | €473,974 | -€17,720 | -3.6% |
| Amounts payable | 17/49 | €211,961 | €92,837 | -€119,124 | -56.2% |
| Amounts payable after more than one year | 17 | €21,129 | - | -€21,129 | |
| Financial debts | 170/4 | €21,129 | - | -€21,129 | |
| Amounts payable within one year | 42/48 | €180,758 | €81,090 | -€99,668 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €23,258 | €21,672 | -€1,587 | -6.8% |
| Financial debts | 43 | €8,478 | - | -€8,478 | |
| Credit institutions | 430/8 | €8,478 | - | -€8,478 | |
| Trade debts | 44 | €16,843 | €2,915 | -€13,927 | -82.7% |
| Suppliers | 440/4 | €16,843 | €2,915 | -€13,927 | -82.7% |
| Taxes, remuneration and social security | 45 | €72,921 | €8,564 | -€64,357 | -88.3% |
| Taxes | 450/3 | €60,828 | €2,034 | -€58,795 | -96.7% |
| Remuneration and social security | 454/9 | €12,092 | €6,530 | -€5,562 | -46.0% |
| Other amounts payable | 47/48 | €59,258 | €47,939 | -€11,319 | -19.1% |
| Accrued charges and deferred income | 492/3 | €10,075 | €11,747 | +€1,672 | +16.6% |
| Remuneration, social security and pensions | 62 | €50,583 | €42,636 | -€7,947 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,221 | €64,520 | +€2,299 | +3.7% |
| Other operating charges | 640/8 | €5,545 | €54,621 | +€49,077 | +885.1% |
| Non-recurring operating charges | 66A | - | €4,574 | +€4,574 | |
| Gross operating margin | 9900 | €128,624 | €127,283 | -€1,341 | -1.0% |
| Operating profit (loss) | 9901 | €10,276 | -€39,068 | -€49,345 | |
| Financial income | 75/76B | €4,307 | €6,109 | +€1,802 | +41.8% |
| Recurring financial income | 75 | €4,307 | €6,109 | +€1,802 | +41.8% |
| Financial charges | 65/66B | €4,236 | €1,833 | -€2,403 | -56.7% |
| Recurring financial charges | 65 | €4,236 | €1,833 | -€2,403 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €10,347 | -€34,792 | -€45,140 | |
| Income taxes | 67/77 | €3,933 | €6,780 | +€2,847 | +72.4% |
| Profit (loss) for the period | 9904 | €6,415 | -€41,572 | -€47,987 | |
| Transfer from tax-exempt reserves | 789 | - | €23,852 | +€23,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,415 | -€17,720 | -€24,135 |
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 30 September 2026 via checked.be.