EVEREST CONSULT: 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.
EVEREST CONSULT
Largest movements
- Cash +€348,191
up €348,191 (+104%), from €335,248 to €683,439
mainly Trade debts (+€319,536) and Net result for the year (+€171,912)
- Receivables within one year +€259,231
up €259,231 (+1,507%), from €17,205 to €276,436
of which Trade receivables: +€259,451
- Trade debts +€319,536
up €319,536 (+105%), from €305,364 to €624,900
- Profit (loss) carried forward +€170,607
up €170,607 (+814%), from €20,956 to €191,564
- Tax, wage and social debts +€114,285
up €114,285 (+526%), from €21,742 to €136,026
of which Taxes: +€121,117
- Gross operating margin +€219,748
up €219,748 (+189%), from €115,974 to €335,722
- Taxes +€50,567
up €50,567 (+3,461%), from €1,461 to €52,028
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.
Derived cash bridge
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 | €364,603 | €968,433 | +€603,830 | +166% |
| Fixed assets | 21/28 | €10,000 | €8,558 | -€1,442 | -14.4% |
| Tangible fixed assets | 22/27 | €8,600 | €7,158 | -€1,442 | -16.8% |
| Furniture and vehicles | 24 | €8,600 | €7,158 | -€1,442 | -16.8% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €354,603 | €959,875 | +€605,273 | +171% |
| Amounts receivable within one year | 40/41 | €17,205 | €276,436 | +€259,231 | +1,507% |
| Trade receivables | 40 | €16,680 | €276,131 | +€259,451 | +1,555% |
| Other amounts receivable | 41 | €525 | €305 | -€220 | -41.8% |
| Cash at bank and in hand | 54/58 | €335,248 | €683,439 | +€348,191 | +104% |
| Deferred charges and accrued income | 490/1 | €2,150 | - | -€2,150 | |
| Total equity and liabilities | 10/49 | €364,603 | €968,433 | +€603,830 | +166% |
| Equity | 10/15 | €27,776 | €198,384 | +€170,607 | +614% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,956 | €191,564 | +€170,607 | +814% |
| Amounts payable | 17/49 | €336,826 | €770,049 | +€433,223 | +129% |
| Amounts payable within one year | 42/48 | €336,826 | €770,049 | +€433,223 | +129% |
| Trade debts | 44 | €305,364 | €624,900 | +€319,536 | +105% |
| Suppliers | 440/4 | €305,364 | €624,900 | +€319,536 | +105% |
| Taxes, remuneration and social security | 45 | €21,742 | €136,026 | +€114,285 | +526% |
| Taxes | 450/3 | €14,909 | €136,026 | +€121,117 | +812% |
| Remuneration and social security | 454/9 | €6,832 | - | -€6,832 | |
| Other amounts payable | 47/48 | €9,720 | €9,122 | -€598 | -6.2% |
| Remuneration, social security and pensions | 62 | €104,534 | €106,829 | +€2,295 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,300 | €4,408 | +€108 | +2.5% |
| Other operating charges | 640/8 | €658 | €251 | -€407 | -61.9% |
| Gross operating margin | 9900 | €115,974 | €335,722 | +€219,748 | +189% |
| Operating profit (loss) | 9901 | €6,483 | €224,234 | +€217,752 | +3,359% |
| Financial charges | 65/66B | - | €294 | +€294 | |
| Recurring financial charges | 65 | - | €294 | +€294 | |
| Profit (loss) for the period before taxes | 9903 | €6,483 | €223,940 | +€217,458 | +3,354% |
| Income taxes | 67/77 | €1,461 | €52,028 | +€50,567 | +3,461% |
| Profit (loss) for the period | 9904 | €5,021 | €171,912 | +€166,891 | +3,324% |
| Profit (loss) for the period to be appropriated | 9905 | €5,021 | €171,912 | +€166,891 | +3,324% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.