EVERLAND GROUP: 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 GROUP
Largest movements
- Receivables within one year -€88,965
down €88,965 (-64.5%), from €137,925 to €48,960
of which Other amounts receivable: -€65,765
- Tangible fixed assets +€14,637
new in 2025: €14,637
- Cash +€4,576
up €4,576 (+75.4%), from €6,066 to €10,642
mainly Receivables within one year (+€88,965) and Net result for the year (+€31,247)
- Reserves -€106,253
down €106,253 (-92.0%), from €115,508 to €9,256
- Other debts +€23,500
new in 2025: €23,500
- Current portion of long-term debt +€9,472
new in 2025: €9,472
- Debts after one year +€3,171
new in 2025: €3,171
- Short-term financial debts +€2,935
new in 2025: €2,935
- Taxes +€4,548
up €4,548 (+37.2%), from €12,237 to €16,785
- Depreciation +€3,910
new in 2025: €3,910
- Gross operating margin +€3,739
up €3,739 (+7.6%), from €49,321 to €53,059
- Other operating charges -€1,009
down €1,009 (-37.0%), from €2,724 to €1,715
- Financial charges -€830
down €830 (-54.7%), from €1,517 to €688
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 | €145,906 | €76,678 | -€69,228 | -47.4% |
| Fixed assets | 21/28 | - | €14,637 | +€14,637 | |
| Tangible fixed assets | 22/27 | - | €14,637 | +€14,637 | |
| Furniture and vehicles | 24 | - | €14,637 | +€14,637 | |
| Current assets | 29/58 | €145,906 | €62,041 | -€83,865 | -57.5% |
| Amounts receivable within one year | 40/41 | €137,925 | €48,960 | -€88,965 | -64.5% |
| Trade receivables | 40 | €47,400 | €24,200 | -€23,200 | -48.9% |
| Other amounts receivable | 41 | €90,525 | €24,760 | -€65,765 | -72.6% |
| Cash at bank and in hand | 54/58 | €6,066 | €10,642 | +€4,576 | +75.4% |
| Deferred charges and accrued income | 490/1 | €1,915 | €2,438 | +€523 | +27.3% |
| Total equity and liabilities | 10/49 | €145,906 | €76,678 | -€69,228 | -47.4% |
| Equity | 10/15 | €120,508 | €14,256 | -€106,253 | -88.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,508 | €9,256 | -€106,253 | -92.0% |
| Distributable reserves | 133 | €115,508 | €9,256 | -€106,253 | -92.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,397 | €62,422 | +€37,025 | +146% |
| Amounts payable after more than one year | 17 | - | €3,171 | +€3,171 | |
| Financial debts | 170/4 | - | €3,171 | +€3,171 | |
| Amounts payable within one year | 42/48 | €25,338 | €59,188 | +€33,851 | +134% |
| Current portion of amounts payable after more than one year | 42 | - | €9,472 | +€9,472 | |
| Financial debts | 43 | - | €2,935 | +€2,935 | |
| Other loans | 439 | - | €2,935 | +€2,935 | |
| Trade debts | 44 | €4,484 | €2,399 | -€2,085 | -46.5% |
| Suppliers | 440/4 | €4,484 | €2,399 | -€2,085 | -46.5% |
| Taxes, remuneration and social security | 45 | €20,854 | €20,882 | +€28 | +0.1% |
| Taxes | 450/3 | €20,854 | €20,882 | +€28 | +0.1% |
| Other amounts payable | 47/48 | - | €23,500 | +€23,500 | |
| Accrued charges and deferred income | 492/3 | €60 | €63 | +€4 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,910 | +€3,910 | |
| Other operating charges | 640/8 | €2,724 | €1,715 | -€1,009 | -37.0% |
| Gross operating margin | 9900 | €49,321 | €53,059 | +€3,739 | +7.6% |
| Operating profit (loss) | 9901 | €46,597 | €47,434 | +€837 | +1.8% |
| Financial income | 75/76B | €1,877 | €1,286 | -€591 | -31.5% |
| Recurring financial income | 75 | €1,877 | €1,286 | -€591 | -31.5% |
| Financial charges | 65/66B | €1,517 | €688 | -€830 | -54.7% |
| Recurring financial charges | 65 | €1,517 | €688 | -€830 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €46,957 | €48,033 | +€1,076 | +2.3% |
| Income taxes | 67/77 | €12,237 | €16,785 | +€4,548 | +37.2% |
| Profit (loss) for the period | 9904 | €34,720 | €31,247 | -€3,472 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,720 | €31,247 | -€3,472 | -10.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.