EVERNEST DEVELOPMENT: 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.
EVERNEST DEVELOPMENT
Largest movements
- Receivables within one year +€2,987
up €2,987 (+356.4%), from €838 to €3,824
- Tangible fixed assets -€902
down €902 (-9.4%), from €9,566 to €8,664
of which Plant, machinery and equipment: -€767
- Cash +€864
up €864 (+13.3%), from €6,475 to €7,339
mainly Net result for the year (+€21,718) and Depreciation (+€2,152)
- Profit (loss) carried forward +€21,718
up €21,718 (+65.8%), from -€32,987 to -€11,269
- Other debts -€14,508
down €14,508 (-34.3%), from €42,301 to €27,793
- Tax, wage and social debts -€3,002
down €3,002 (-65.3%), from €4,601 to €1,599
- Trade debts -€1,097
down €1,097 (-52.7%), from €2,082 to €984
- Gross operating margin +€31,195
up €31,195, from -€4,497 to €26,698
- Financial income -€19,082
no longer reported in 2025 (was €19,082)
- Financial charges -€13,584
down €13,584 (-83.9%), from €16,198 to €2,614
- Other operating charges -€2,259
down €2,259 (-91.3%), from €2,473 to €214
- Depreciation +€1,086
up €1,086 (+101.8%), from €1,066 to €2,152
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,997 | €20,130 | +€3,134 | +18.4% |
| Fixed assets | 21/28 | €9,566 | €8,664 | -€902 | -9.4% |
| Tangible fixed assets | 22/27 | €9,566 | €8,664 | -€902 | -9.4% |
| Plant, machinery and equipment | 23 | €7,311 | €6,543 | -€767 | -10.5% |
| Furniture and vehicles | 24 | €2,256 | €2,121 | -€135 | -6.0% |
| Current assets | 29/58 | €7,430 | €11,466 | +€4,036 | +54.3% |
| Amounts receivable within one year | 40/41 | €838 | €3,824 | +€2,987 | +356.4% |
| Trade receivables | 40 | €838 | €3,824 | +€2,987 | +356.4% |
| Cash at bank and in hand | 54/58 | €6,475 | €7,339 | +€864 | +13.3% |
| Deferred charges and accrued income | 490/1 | €117 | €303 | +€186 | +158.9% |
| Total equity and liabilities | 10/49 | €16,997 | €20,130 | +€3,134 | +18.4% |
| Equity | 10/15 | -€31,987 | -€10,269 | +€21,718 | +67.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,987 | -€11,269 | +€21,718 | +65.8% |
| Amounts payable | 17/49 | €48,983 | €30,399 | -€18,584 | -37.9% |
| Amounts payable within one year | 42/48 | €48,983 | €30,375 | -€18,608 | -38.0% |
| Trade debts | 44 | €2,082 | €984 | -€1,097 | -52.7% |
| Suppliers | 440/4 | €2,082 | €984 | -€1,097 | -52.7% |
| Taxes, remuneration and social security | 45 | €4,601 | €1,599 | -€3,002 | -65.3% |
| Taxes | 450/3 | €4,601 | €1,599 | -€3,002 | -65.3% |
| Other amounts payable | 47/48 | €42,301 | €27,793 | -€14,508 | -34.3% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €2,152 | +€1,086 | +101.8% |
| Other operating charges | 640/8 | €2,473 | €214 | -€2,259 | -91.3% |
| Gross operating margin | 9900 | -€4,497 | €26,698 | +€31,195 | |
| Operating profit (loss) | 9901 | -€8,036 | €24,332 | +€32,367 | |
| Financial income | 75/76B | €19,082 | - | -€19,082 | |
| Recurring financial income | 75 | €19,082 | - | -€19,082 | |
| Financial charges | 65/66B | €16,198 | €2,614 | -€13,584 | -83.9% |
| Recurring financial charges | 65 | €16,198 | €2,614 | -€13,584 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,152 | €21,718 | +€26,870 | |
| Profit (loss) for the period | 9904 | -€5,152 | €21,718 | +€26,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,152 | €21,718 | +€26,870 |
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 11 October 2026 via checked.be.