EVERESTVIEW: 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.
EVERESTVIEW
Largest movements
- Stocks and contracts +€19,061
up €19,061 (+44.3%), from €42,990 to €62,051
- Cash +€16,631
up €16,631 (+136%), from €12,233 to €28,863
mainly Net result for the year (+€20,756) and Other debts (+€18,437)
- Tangible fixed assets +€4,396
up €4,396 (+182%), from €2,415 to €6,811
of which Furniture and vehicles: +€3,819
- Financial fixed assets +€3,600
up €3,600 (+72.0%), from €5,000 to €8,600
- Receivables within one year +€2,467
up €2,467 (+2.5%), from €99,912 to €102,379
of which Trade receivables: +€6,779
- Profit (loss) carried forward +€20,756
up €20,756, from -€4,851 to €15,905
- Other debts +€18,437
up €18,437 (+53.5%), from €34,457 to €52,894
- Trade debts +€11,890
up €11,890 (+12.0%), from €99,474 to €111,364
- Short-term financial debts -€3,392
no longer reported in 2025 (was €3,392)
- Tax, wage and social debts -€2,905
down €2,905 (-37.2%), from €7,800 to €4,895
- Turnover +€93,856
up €93,856 (+20.4%), from €459,772 to €553,629
- Purchases and services +€72,474
up €72,474 (+16.0%), from €454,188 to €526,662
- Gross operating margin +€21,382
up €21,382 (+383%), from €5,584 to €26,967
- Taxes -€6,476
down €6,476 (-98.8%), from €6,554 to €78
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 | €173,872 | €218,659 | +€44,787 | +25.8% |
| Fixed assets | 21/28 | €17,249 | €24,244 | +€6,996 | +40.6% |
| Intangible fixed assets | 21 | €9,833 | €8,833 | -€1,000 | -10.2% |
| Tangible fixed assets | 22/27 | €2,415 | €6,811 | +€4,396 | +182% |
| Plant, machinery and equipment | 23 | €1,076 | €1,653 | +€577 | +53.6% |
| Furniture and vehicles | 24 | €1,339 | €5,158 | +€3,819 | +285% |
| Financial fixed assets | 28 | €5,000 | €8,600 | +€3,600 | +72.0% |
| Current assets | 29/58 | €156,624 | €194,414 | +€37,791 | +24.1% |
| Stocks and contracts in progress | 3 | €42,990 | €62,051 | +€19,061 | +44.3% |
| Stocks | 30/36 | €42,990 | €62,051 | +€19,061 | +44.3% |
| Amounts receivable within one year | 40/41 | €99,912 | €102,379 | +€2,467 | +2.5% |
| Trade receivables | 40 | €90,308 | €97,086 | +€6,779 | +7.5% |
| Other amounts receivable | 41 | €9,605 | €5,293 | -€4,312 | -44.9% |
| Cash at bank and in hand | 54/58 | €12,233 | €28,863 | +€16,631 | +136% |
| Deferred charges and accrued income | 490/1 | €1,488 | €1,120 | -€368 | -24.7% |
| Total equity and liabilities | 10/49 | €173,872 | €218,659 | +€44,787 | +25.8% |
| Equity | 10/15 | €13,749 | €34,505 | +€20,756 | +151% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,851 | €15,905 | +€20,756 | |
| Amounts payable | 17/49 | €160,123 | €184,154 | +€24,031 | +15.0% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,123 | €169,154 | +€24,031 | +16.6% |
| Financial debts | 43 | €3,392 | - | -€3,392 | |
| Credit institutions | 430/8 | €3,392 | - | -€3,392 | |
| Trade debts | 44 | €99,474 | €111,364 | +€11,890 | +12.0% |
| Suppliers | 440/4 | €99,474 | €111,364 | +€11,890 | +12.0% |
| Taxes, remuneration and social security | 45 | €7,800 | €4,895 | -€2,905 | -37.2% |
| Remuneration and social security | 454/9 | €7,800 | €4,895 | -€2,905 | -37.2% |
| Other amounts payable | 47/48 | €34,457 | €52,894 | +€18,437 | +53.5% |
| Turnover | 70 | €459,772 | €553,629 | +€93,856 | +20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €454,188 | €526,662 | +€72,474 | +16.0% |
| Remuneration, social security and pensions | 62 | €2,239 | €210 | -€2,029 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €3,476 | +€1,325 | +61.6% |
| Other operating charges | 640/8 | €2,710 | €2,007 | -€704 | -26.0% |
| Gross operating margin | 9900 | €5,584 | €26,967 | +€21,382 | +383% |
| Operating profit (loss) | 9901 | -€1,516 | €21,274 | +€22,790 | |
| Financial income | 75/76B | €53 | €2 | -€52 | -97.1% |
| Recurring financial income | 75 | €53 | €2 | -€52 | -97.1% |
| Financial charges | 65/66B | €1,280 | €442 | -€838 | -65.5% |
| Recurring financial charges | 65 | €1,280 | €442 | -€838 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,742 | €20,834 | +€23,576 | |
| Income taxes | 67/77 | €6,554 | €78 | -€6,476 | -98.8% |
| Profit (loss) for the period | 9904 | -€9,296 | €20,756 | +€30,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,296 | €20,756 | +€30,052 |
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.