everdiS consulting: what changed
Two financial 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.
everdiS consulting
Largest movements
- Tangible fixed assets +€55,657
up €55,657 (+3,653%), from €1,524 to €57,180
- Cash -€4,979
down €4,979 (-5.9%), from €84,796 to €79,817
mainly Investment in fixed assets (net) (-€57,791) and Tax, wage and social debts (-€4,872)
- Debts after one year +€32,556
new in 2025: €32,556
- Reserves +€14,100
up €14,100 (+48.9%), from €28,855 to €42,955
of which Distributable reserves: +€14,100
- Current portion of long-term debt +€10,576
new in 2025: €10,576
- Tax, wage and social debts -€4,872
down €4,872 (-29.0%), from €16,802 to €11,930
- Trade debts -€2,176
down €2,176 (-29.1%), from €7,470 to €5,294
- Gross operating margin +€5,218
up €5,218 (+24.2%), from €21,577 to €26,795
- Other operating charges +€1,831
up €1,831 (+284%), from €646 to €2,477
- Depreciation +€1,269
up €1,269 (+147%), from €865 to €2,134
- Financial charges +€320
up €320 (+265%), from €121 to €441
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.
Derived cash bridge
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 | €135,672 | €186,156 | +€50,484 | +37.2% |
| Fixed assets | 21/28 | €1,574 | €57,230 | +€55,657 | +3,537% |
| Tangible fixed assets | 22/27 | €1,524 | €57,180 | +€55,657 | +3,653% |
| Furniture and vehicles | 24 | €1,524 | €57,180 | +€55,657 | +3,653% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €134,098 | €128,926 | -€5,173 | -3.9% |
| Amounts receivable within one year | 40/41 | €47,431 | €46,158 | -€1,274 | -2.7% |
| Trade receivables | 40 | €47,431 | €46,158 | -€1,274 | -2.7% |
| Cash at bank and in hand | 54/58 | €84,796 | €79,817 | -€4,979 | -5.9% |
| Deferred charges and accrued income | 490/1 | €1,871 | €2,952 | +€1,081 | +57.8% |
| Total equity and liabilities | 10/49 | €135,672 | €186,156 | +€50,484 | +37.2% |
| Equity | 10/15 | €105,391 | €119,874 | +€14,483 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,855 | €42,955 | +€14,100 | +48.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €41,100 | +€14,100 | +52.2% |
| Profit (loss) carried forward | 14 | €70,336 | €70,719 | +€383 | +0.5% |
| Amounts payable | 17/49 | €30,281 | €66,282 | +€36,001 | +119% |
| Amounts payable after more than one year | 17 | - | €32,556 | +€32,556 | |
| Financial debts | 170/4 | - | €32,556 | +€32,556 | |
| Amounts payable within one year | 42/48 | €30,281 | €33,726 | +€3,445 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | - | €10,576 | +€10,576 | |
| Trade debts | 44 | €7,470 | €5,294 | -€2,176 | -29.1% |
| Suppliers | 440/4 | €7,470 | €5,294 | -€2,176 | -29.1% |
| Taxes, remuneration and social security | 45 | €16,802 | €11,930 | -€4,872 | -29.0% |
| Taxes | 450/3 | €16,802 | €11,930 | -€4,872 | -29.0% |
| Other amounts payable | 47/48 | €6,009 | €5,926 | -€83 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €2,134 | +€1,269 | +147% |
| Other operating charges | 640/8 | €646 | €2,477 | +€1,831 | +284% |
| Gross operating margin | 9900 | €21,577 | €26,795 | +€5,218 | +24.2% |
| Operating profit (loss) | 9901 | €20,066 | €22,184 | +€2,118 | +10.6% |
| Financial charges | 65/66B | €121 | €441 | +€320 | +265% |
| Recurring financial charges | 65 | €121 | €441 | +€320 | +265% |
| Profit (loss) for the period before taxes | 9903 | €19,946 | €21,743 | +€1,797 | +9.0% |
| Income taxes | 67/77 | €7,204 | €7,260 | +€56 | +0.8% |
| Profit (loss) for the period | 9904 | €12,741 | €14,483 | +€1,742 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,741 | €14,483 | +€1,742 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.