EVEREST PROPERTIES: 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 PROPERTIES
Largest movements
- Cash -€33,238
down €33,238 (-62.8%), from €52,965 to €19,727
mainly Net result for the year (-€9,966) and Trade debts (-€9,705)
- Receivables within one year +€4,404
up €4,404 (+157%), from €2,802 to €7,206
of which Trade receivables: +€3,195
- Profit (loss) carried forward -€9,966
down €9,966 (-34.3%), from -€29,048 to -€39,014
- Trade debts -€9,705
down €9,705 (-47.1%), from €20,592 to €10,887
- Other debts -€9,163
down €9,163 (-15.7%), from €58,273 to €49,109
- Turnover -€54,987
down €54,987 (-70.0%), from €78,517 to €23,530
- Gross operating margin -€45,608
down €45,608, from €41,971 to -€3,637
- Staff costs -€19,760
down €19,760 (-76.1%), from €25,954 to €6,194
- Purchases and services -€10,439
down €10,439 (-27.8%), from €37,606 to €27,167
- Depreciation -€882
no longer reported in 2022 (was €882)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,637 | €27,802 | -€28,834 | -50.9% |
| Fixed assets | 21/28 | €870 | €870 | = | 0.0% |
| Tangible fixed assets | 22/27 | €870 | €870 | = | 0.0% |
| Furniture and vehicles | 24 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €55,767 | €26,932 | -€28,834 | -51.7% |
| Amounts receivable within one year | 40/41 | €2,802 | €7,206 | +€4,404 | +157% |
| Trade receivables | 40 | - | €3,195 | +€3,195 | |
| Other amounts receivable | 41 | €2,802 | €4,011 | +€1,209 | +43.2% |
| Cash at bank and in hand | 54/58 | €52,965 | €19,727 | -€33,238 | -62.8% |
| Total equity and liabilities | 10/49 | €56,637 | €27,802 | -€28,834 | -50.9% |
| Equity | 10/15 | -€22,228 | -€32,194 | -€9,966 | -44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,048 | -€39,014 | -€9,966 | -34.3% |
| Amounts payable | 17/49 | €78,865 | €59,997 | -€18,868 | -23.9% |
| Amounts payable within one year | 42/48 | €78,865 | €59,997 | -€18,868 | -23.9% |
| Trade debts | 44 | €20,592 | €10,887 | -€9,705 | -47.1% |
| Suppliers | 440/4 | €20,592 | €10,887 | -€9,705 | -47.1% |
| Other amounts payable | 47/48 | €58,273 | €49,109 | -€9,163 | -15.7% |
| Turnover | 70 | €78,517 | €23,530 | -€54,987 | -70.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,606 | €27,167 | -€10,439 | -27.8% |
| Remuneration, social security and pensions | 62 | €25,954 | €6,194 | -€19,760 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | - | -€882 | |
| Gross operating margin | 9900 | €41,971 | -€3,637 | -€45,608 | |
| Operating profit (loss) | 9901 | €15,135 | -€9,831 | -€24,966 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €84 | €135 | +€51 | +61.0% |
| Recurring financial charges | 65 | €84 | €135 | +€51 | +61.0% |
| Non-recurring financial charges | 66B | €84 | - | -€84 | |
| Profit (loss) for the period before taxes | 9903 | €15,051 | -€9,966 | -€25,017 | |
| Profit (loss) for the period | 9904 | €15,051 | -€9,966 | -€25,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,051 | -€9,966 | -€25,017 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.