EVEREL: 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.
EVEREL
Largest movements
- Receivables within one year -€43,356
down €43,356 (-42.7%), from €101,652 to €58,297
of which Trade receivables: -€49,705
- Cash +€33,087
up €33,087 (+54.0%), from €61,247 to €94,334
mainly Other debts (+€75,000) and Net result for the year (+€58,608)
- Deferred charges and accrued income +€10,860
up €10,860 (+1680.1%), from €646 to €11,506
- Tangible fixed assets +€4,112
up €4,112 (+2.7%), from €151,465 to €155,577
of which Other tangible fixed assets: +€7,202
- Other debts +€75,000
up €75,000 (+375.0%), from €20,000 to €95,000
- Trade debts -€45,001
down €45,001 (-99.3%), from €45,304 to €302
- Profit (loss) carried forward -€36,392
down €36,392 (-32.4%), from €112,159 to €75,767
- Tax, wage and social debts +€8,956
up €8,956 (+63.2%), from €14,177 to €23,132
- Gross operating margin +€21,668
up €21,668 (+33.9%), from €63,923 to €85,591
- Depreciation +€6,098
up €6,098 (+70.5%), from €8,653 to €14,751
- Financial charges +€2,635
up €2,635 (+113.5%), from €2,322 to €4,957
- Taxes +€1,591
up €1,591 (+20.1%), from €7,933 to €9,524
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 | €315,011 | €319,713 | +€4,703 | +1.5% |
| Fixed assets | 21/28 | €151,465 | €155,577 | +€4,112 | +2.7% |
| Tangible fixed assets | 22/27 | €151,465 | €155,577 | +€4,112 | +2.7% |
| Land and buildings | 22 | €54,400 | €52,913 | -€1,488 | -2.7% |
| Furniture and vehicles | 24 | €3,476 | €1,873 | -€1,603 | -46.1% |
| Other tangible fixed assets | 26 | €93,588 | €100,790 | +€7,202 | +7.7% |
| Current assets | 29/58 | €163,546 | €164,137 | +€591 | +0.4% |
| Amounts receivable within one year | 40/41 | €101,652 | €58,297 | -€43,356 | -42.7% |
| Trade receivables | 40 | €49,705 | - | -€49,705 | |
| Other amounts receivable | 41 | €51,947 | €58,297 | +€6,349 | +12.2% |
| Cash at bank and in hand | 54/58 | €61,247 | €94,334 | +€33,087 | +54.0% |
| Deferred charges and accrued income | 490/1 | €646 | €11,506 | +€10,860 | +1680.1% |
| Total equity and liabilities | 10/49 | €315,011 | €319,713 | +€4,703 | +1.5% |
| Equity | 10/15 | €114,659 | €78,267 | -€36,392 | -31.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,159 | €75,767 | -€36,392 | -32.4% |
| Amounts payable | 17/49 | €200,352 | €241,446 | +€41,095 | +20.5% |
| Amounts payable after more than one year | 17 | €114,231 | €116,792 | +€2,562 | +2.2% |
| Financial debts | 170/4 | €114,231 | €116,792 | +€2,562 | +2.2% |
| Amounts payable within one year | 42/48 | €85,890 | €124,654 | +€38,764 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €6,409 | €6,219 | -€190 | -3.0% |
| Trade debts | 44 | €45,304 | €302 | -€45,001 | -99.3% |
| Suppliers | 440/4 | €45,304 | €302 | -€45,001 | -99.3% |
| Taxes, remuneration and social security | 45 | €14,177 | €23,132 | +€8,956 | +63.2% |
| Taxes | 450/3 | €14,177 | €23,132 | +€8,956 | +63.2% |
| Other amounts payable | 47/48 | €20,000 | €95,000 | +€75,000 | +375.0% |
| Accrued charges and deferred income | 492/3 | €231 | - | -€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,653 | €14,751 | +€6,098 | +70.5% |
| Other operating charges | 640/8 | €615 | €626 | +€10 | +1.7% |
| Gross operating margin | 9900 | €63,923 | €85,591 | +€21,668 | +33.9% |
| Operating profit (loss) | 9901 | €54,655 | €70,214 | +€15,559 | +28.5% |
| Financial income | 75/76B | €2,303 | €2,874 | +€572 | +24.8% |
| Recurring financial income | 75 | €2,303 | €2,874 | +€572 | +24.8% |
| Financial charges | 65/66B | €2,322 | €4,957 | +€2,635 | +113.5% |
| Recurring financial charges | 65 | €2,322 | €4,957 | +€2,635 | +113.5% |
| Profit (loss) for the period before taxes | 9903 | €54,636 | €68,131 | +€13,496 | +24.7% |
| Income taxes | 67/77 | €7,933 | €9,524 | +€1,591 | +20.1% |
| Profit (loss) for the period | 9904 | €46,703 | €58,608 | +€11,905 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,703 | €58,608 | +€11,905 | +25.5% |
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 3 October 2026 via checked.be.