EVERLAM: 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.
What changed
EVERLAM
NACE 46.900, Non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10.8m
2024 · -€3.1m+€14.0m
Equity
€7.0m
2024 · -€3.8m+€10.8m
Cash
€4.8m
2024 · €40,916+€4.7m
Balance sheet total
€38.7m
2024 · €33.7m+€5.1m
Largest movements
Assets
- Cash +€4.7m
up €4.7m (+11549.3%), from €40,916 to €4.8m
mainly Net result for the year (+€10.8m) and Receivables within one year (+€765,651)
- Stocks and contracts +€985,013
up €985,013 (+7.2%), from €13.8m to €14.7m
- Receivables within one year -€765,651
down €765,651 (-10.8%), from €7.1m to €6.3m
of which Trade receivables: -€508,638
Equity and liabilities
- Profit (loss) carried forward +€10.8m
up €10.8m (+64.6%), from -€16.8m to -€5.9m
- Short-term financial debts -€3.4m
down €3.4m (-46.5%), from €7.2m to €3.9m
- Trade debts -€1.7m
down €1.7m (-8.7%), from €19.4m to €17.7m
- Debts after one year -€766,538
down €766,538 (-8.7%), from €8.8m to €8.1m
Income statement
- Turnover -€1.5m
down €1.5m (-1.9%), from €76.9m to €75.5m
- Services and other goods +€1.4m
up €1.4m (+6.2%), from €22.7m to €24.1m
- Taxes +€826,461
up €826,461 (+20544.1%), from €4,023 to €830,484
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.
Result 2024
-€3.1m
Turnover
-€1.5m
Other operating income
+€727,973
Goods and materials
+€79,994
Services and other goods
-€1.4m
Staff costs
-€348,687
Depreciation
-€145,660
Other operating charges
+€21,066
Other operating items
+€16.4m
Financial income
+€697,863
Financial charges
+€200,288
Taxes
-€826,461
Result 2025
€10.8m
Cash bridge derived
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.
From operations
+€9.5m
Investment
-€782,949
Financing
-€4.0m
Cash 2024
€40,916
From operations (derived)
+€9.5m
Net result for the year
+€10.8m
Depreciation
+€632,519
Stocks and contracts
-€985,013
Receivables within one year
+€765,651
Deferred charges and accrued income
+€28,557
Trade debts
-€1.7m
Tax, wage and social debts
+€148,019
Other debts
-€255,937
Investment (derived)
-€782,949
Investment in fixed assets (net)
-€782,949
Financing
-€4.0m
Debts after one year
-€766,538
Current portion of long-term debt
+€175,152
Short-term financial debts
-€3.4m
Cash 2025
€4.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,661,951 | €38,728,639 | +€5.1m | +15.1% |
| Fixed assets | 21/28 | €12,683,243 | €12,833,673 | +€150,430 | +1.2% |
| Intangible fixed assets | 21 | €1,017,117 | €1,083,524 | +€66,407 | +6.5% |
| Tangible fixed assets | 22/27 | €5,554,489 | €5,661,149 | +€106,661 | +1.9% |
| Land and buildings | 22 | €5,039,141 | €4,909,236 | -€129,905 | -2.6% |
| Plant, machinery and equipment | 23 | €363,972 | €460,325 | +€96,353 | +26.5% |
| Furniture and vehicles | 24 | €135,829 | €276,041 | +€140,212 | +103.2% |
| Other tangible fixed assets | 26 | €15,547 | €15,547 | = | 0.0% |
| Financial fixed assets | 28 | €6,111,637 | €6,089,000 | -€22,637 | -0.4% |
| Affiliated companies | 280/1 | €6,022,000 | €6,022,000 | = | 0.0% |
| Participating interests | 280 | €6,022,000 | €6,022,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €89,637 | €67,000 | -€22,637 | -25.3% |
| Amounts receivable and cash guarantees | 285/8 | €89,637 | €67,000 | -€22,637 | -25.3% |
| Current assets | 29/58 | €20,978,708 | €25,894,966 | +€4.9m | +23.4% |
| Stocks and contracts in progress | 3 | €13,760,163 | €14,745,176 | +€985,013 | +7.2% |
| Stocks | 30/36 | €13,760,163 | €14,745,176 | +€985,013 | +7.2% |
| Raw materials and consumables | 30/31 | €4,681,896 | €5,076,468 | +€394,572 | +8.4% |
| Work in progress | 32 | €524,891 | €80,117 | -€444,773 | -84.7% |
| Finished goods | 33 | €7,332,583 | €8,344,620 | +€1.0m | +13.8% |
| Goods purchased for resale | 34 | €454,443 | €1,037,484 | +€583,041 | +128.3% |
| Advance payments | 36 | €766,350 | €206,487 | -€559,863 | -73.1% |
| Amounts receivable within one year | 40/41 | €7,093,006 | €6,327,355 | -€765,651 | -10.8% |
| Trade receivables | 40 | €6,305,064 | €5,796,426 | -€508,638 | -8.1% |
| Other amounts receivable | 41 | €787,942 | €530,929 | -€257,013 | -32.6% |
| Cash at bank and in hand | 54/58 | €40,916 | €4,766,367 | +€4.7m | +11549.3% |
| Deferred charges and accrued income | 490/1 | €84,625 | €56,068 | -€28,557 | -33.7% |
| Total equity and liabilities | 10/49 | €33,661,951 | €38,728,639 | +€5.1m | +15.1% |
| Equity | 10/15 | -€3,808,910 | €7,010,284 | +€10.8m | |
| Contributions | 10/11 | €12,939,374 | €12,939,374 | = | 0.0% |
| Reserves | 13 | €6,343 | €6,343 | = | 0.0% |
| Distributable reserves | 133 | €6,343 | €6,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,754,626 | -€5,935,433 | +€10.8m | +64.6% |
| Amounts payable | 17/49 | €37,470,861 | €31,718,355 | -€5.8m | -15.4% |
| Amounts payable after more than one year | 17 | €8,820,930 | €8,054,392 | -€766,538 | -8.7% |
| Financial debts | 170/4 | €8,820,930 | €8,054,392 | -€766,538 | -8.7% |
| Credit institutions | 173 | €1,508,348 | €969,816 | -€538,532 | -35.7% |
| Other loans | 174 | €7,312,582 | €7,084,576 | -€228,006 | -3.1% |
| Amounts payable within one year | 42/48 | €28,649,931 | €23,663,963 | -€5.0m | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €527,449 | €702,601 | +€175,152 | +33.2% |
| Financial debts | 43 | €7,231,370 | €3,872,013 | -€3.4m | -46.5% |
| Credit institutions | 430/8 | €7,231,370 | €3,872,013 | -€3.4m | -46.5% |
| Trade debts | 44 | €19,381,414 | €17,687,570 | -€1.7m | -8.7% |
| Suppliers | 440/4 | €19,381,414 | €17,687,570 | -€1.7m | -8.7% |
| Taxes, remuneration and social security | 45 | €411,175 | €559,194 | +€148,019 | +36.0% |
| Taxes | 450/3 | €2,008 | €522 | -€1,486 | -74.0% |
| Remuneration and social security | 454/9 | €409,168 | €558,672 | +€149,504 | +36.5% |
| Other amounts payable | 47/48 | €1,098,522 | €842,585 | -€255,937 | -23.3% |
| Operating income | 70/76A | €74,658,119 | €88,404,645 | +€13.7m | +18.4% |
| Turnover | 70 | €76,948,372 | €75,470,584 | -€1.5m | -1.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€2,730,081 | €567,264 | +€3.3m | |
| Other operating income | 74 | €439,828 | €1,167,801 | +€727,973 | +165.5% |
| Non-recurring operating income | 76A | - | €11,198,997 | +€11.2m | |
| Operating charges | 60/66A | €76,707,155 | €76,564,134 | -€143,021 | -0.2% |
| Goods for resale, raw materials and consumables | 60 | €47,184,705 | €47,104,711 | -€79,994 | -0.2% |
| Purchases | 600/8 | €46,777,477 | €48,082,324 | +€1.3m | +2.8% |
| Change in stocks: decrease (increase) | 609 | €407,228 | -€977,613 | -€1.4m | |
| Services and other goods | 61 | €22,725,847 | €24,141,050 | +€1.4m | +6.2% |
| Remuneration, social security and pensions | 62 | €2,312,272 | €2,660,959 | +€348,687 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486,859 | €632,519 | +€145,660 | +29.9% |
| Other operating charges | 640/8 | €502,463 | €481,396 | -€21,066 | -4.2% |
| Non-recurring operating charges | 66A | €3,495,010 | €1,543,498 | -€2.0m | -55.8% |
| Operating profit (loss) | 9901 | -€2,049,036 | €11,840,511 | +€13.9m | |
| Financial income | 75/76B | €583,752 | €1,281,615 | +€697,863 | +119.5% |
| Recurring financial income | 75 | €583,752 | €1,281,615 | +€697,863 | +119.5% |
| Other financial income | 752/9 | €583,752 | €1,281,615 | +€697,863 | +119.5% |
| Financial charges | 65/66B | €1,672,737 | €1,472,449 | -€200,288 | -12.0% |
| Recurring financial charges | 65 | €1,672,737 | €1,472,449 | -€200,288 | -12.0% |
| Debt charges | 650 | €823,993 | €726,245 | -€97,748 | -11.9% |
| Other financial charges | 652/9 | €848,744 | €746,205 | -€102,540 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,138,021 | €11,649,677 | +€14.8m | |
| Income taxes | 67/77 | €4,023 | €830,484 | +€826,461 | +20544.1% |
| Taxes | 670/3 | €4,023 | €830,484 | +€826,461 | +20544.1% |
| Profit (loss) for the period | 9904 | -€3,142,044 | €10,819,193 | +€14.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,142,044 | €10,819,193 | +€14.0m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.