EVERLAND: 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.
EVERLAND
Largest movements
- Receivables within one year +€882,766
up €882,766 (+32.3%), from €2.7m to €3.6m
of which Other amounts receivable: +€557,788
- Financial fixed assets +€87,416
up €87,416 (+10.3%), from €850,097 to €937,514
- Trade debts +€782,537
up €782,537 (+32.6%), from €2.4m to €3.2m
- Other debts +€235,843
up €235,843 (+261%), from €90,327 to €326,170
- Accrued charges and deferred income +€66,617
new in 2025: €66,617
- Tax, wage and social debts +€53,390
up €53,390 (+15.8%), from €336,981 to €390,372
of which Taxes: +€64,507
- Debts after one year -€52,223
down €52,223 (-27.3%), from €191,185 to €138,963
of which Financial debts: -€34,565
- Gross operating margin -€719,725
down €719,725 (-65.4%), from €1.1m to €381,327
- Taxes -€139,063
down €139,063 (-75.3%), from €184,704 to €45,641
- Staff costs -€47,464
down €47,464 (-9.0%), from €524,980 to €477,516
- Financial income +€40,325
up €40,325 (+37.4%), from €107,835 to €148,160
- Other operating charges +€15,820
up €15,820 (+339%), from €4,667 to €20,488
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 | €4,090,472 | €5,082,657 | +€992,185 | +24.3% |
| Fixed assets | 21/28 | €883,097 | €969,125 | +€86,028 | +9.7% |
| Tangible fixed assets | 22/27 | €33,000 | €31,611 | -€1,388 | -4.2% |
| Furniture and vehicles | 24 | €33,000 | €26,603 | -€6,397 | -19.4% |
| Other tangible fixed assets | 26 | - | €5,008 | +€5,008 | |
| Financial fixed assets | 28 | €850,097 | €937,514 | +€87,416 | +10.3% |
| Current assets | 29/58 | €3,207,375 | €4,113,531 | +€906,157 | +28.3% |
| Amounts receivable within one year | 40/41 | €2,732,816 | €3,615,582 | +€882,766 | +32.3% |
| Trade receivables | 40 | €1,586,860 | €1,911,838 | +€324,978 | +20.5% |
| Other amounts receivable | 41 | €1,145,956 | €1,703,744 | +€557,788 | +48.7% |
| Cash at bank and in hand | 54/58 | €444,358 | €425,013 | -€19,345 | -4.4% |
| Deferred charges and accrued income | 490/1 | €30,201 | €72,936 | +€42,735 | +142% |
| Total equity and liabilities | 10/49 | €4,090,472 | €5,082,657 | +€992,185 | +24.3% |
| Equity | 10/15 | €967,226 | €916,627 | -€50,598 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €944,888 | €896,167 | -€48,720 | -5.2% |
| Investment grants | 15 | €1,878 | - | -€1,878 | |
| Amounts payable | 17/49 | €3,123,246 | €4,166,029 | +€1.0m | +33.4% |
| Amounts payable after more than one year | 17 | €191,185 | €138,963 | -€52,223 | -27.3% |
| Financial debts | 170/4 | €49,198 | €14,632 | -€34,565 | -70.3% |
| Other amounts payable | 178/9 | €141,988 | €124,331 | -€17,657 | -12.4% |
| Amounts payable within one year | 42/48 | €2,932,061 | €3,960,449 | +€1.0m | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €104,014 | €60,632 | -€43,381 | -41.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,400,739 | €3,183,276 | +€782,537 | +32.6% |
| Suppliers | 440/4 | €2,400,739 | €3,183,276 | +€782,537 | +32.6% |
| Taxes, remuneration and social security | 45 | €336,981 | €390,372 | +€53,390 | +15.8% |
| Taxes | 450/3 | €282,627 | €347,134 | +€64,507 | +22.8% |
| Remuneration and social security | 454/9 | €54,354 | €43,238 | -€11,116 | -20.5% |
| Other amounts payable | 47/48 | €90,327 | €326,170 | +€235,843 | +261% |
| Accrued charges and deferred income | 492/3 | - | €66,617 | +€66,617 | |
| Non-recurring operating income | 76A | €0 | €835 | +€835 | |
| Remuneration, social security and pensions | 62 | €524,980 | €477,516 | -€47,464 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,085 | €19,375 | -€710 | -3.5% |
| Other operating charges | 640/8 | €4,667 | €20,488 | +€15,820 | +339% |
| Non-recurring operating charges | 66A | €4,427 | €4 | -€4,422 | -99.9% |
| Gross operating margin | 9900 | €1,101,052 | €381,327 | -€719,725 | -65.4% |
| Operating profit (loss) | 9901 | €546,893 | -€136,056 | -€682,949 | |
| Financial income | 75/76B | €107,835 | €148,160 | +€40,325 | +37.4% |
| Recurring financial income | 75 | €107,835 | €148,160 | +€40,325 | +37.4% |
| Financial charges | 65/66B | €11,814 | €15,184 | +€3,370 | +28.5% |
| Recurring financial charges | 65 | €11,814 | €15,184 | +€3,370 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €642,914 | -€3,079 | -€645,993 | |
| Income taxes | 67/77 | €184,704 | €45,641 | -€139,063 | -75.3% |
| Profit (loss) for the period | 9904 | €458,210 | -€48,720 | -€506,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €458,210 | -€48,720 | -€506,930 |
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 16 October 2026 via checked.be.