EVERO: 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.
EVERO
Largest movements
- Stocks and contracts -€112,678
down €112,678 (-33.7%), from €334,143 to €221,465
- Receivables within one year +€75,327
up €75,327 (+103.2%), from €73,021 to €148,348
- Tangible fixed assets -€48,332
down €48,332 (-33.3%), from €145,003 to €96,671
of which Other tangible fixed assets: -€46,807
- Financial fixed assets +€12,000
new in 2024: €12,000
- Profit (loss) carried forward -€328,815
down €328,815, from €63,073 to -€265,742
- Trade debts +€211,275
up €211,275 (+64.3%), from €328,536 to €539,811
- Short-term financial debts +€39,425
new in 2024: €39,425
- Accrued charges and deferred income +€6,813
new in 2024: €6,813
- Other operating charges +€333,440
up €333,440 (+38194.7%), from €873 to €334,313
- Purchases and services -€232,071
down €232,071 (-64.4%), from €360,113 to €128,042
- Turnover -€227,649
down €227,649 (-58.7%), from €387,881 to €160,232
- Staff costs -€50,633
down €50,633 (-89.0%), from €56,883 to €6,250
- Financial charges +€7,664
up €7,664 (+2624.7%), from €292 to €7,956
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €566,265 | €492,395 | -€73,870 | -13.0% |
| Fixed assets | 21/28 | €145,003 | €108,671 | -€36,332 | -25.1% |
| Tangible fixed assets | 22/27 | €145,003 | €96,671 | -€48,332 | -33.3% |
| Plant, machinery and equipment | 23 | €3,806 | €3,368 | -€438 | -11.5% |
| Furniture and vehicles | 24 | €5,654 | €4,567 | -€1,087 | -19.2% |
| Other tangible fixed assets | 26 | €135,543 | €88,736 | -€46,807 | -34.5% |
| Financial fixed assets | 28 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €421,262 | €383,724 | -€37,538 | -8.9% |
| Stocks and contracts in progress | 3 | €334,143 | €221,465 | -€112,678 | -33.7% |
| Stocks | 30/36 | €334,143 | €221,465 | -€112,678 | -33.7% |
| Amounts receivable within one year | 40/41 | €73,021 | €148,348 | +€75,327 | +103.2% |
| Trade receivables | 40 | €73,021 | €148,348 | +€75,327 | +103.2% |
| Cash at bank and in hand | 54/58 | €14,098 | €13,911 | -€187 | -1.3% |
| Total equity and liabilities | 10/49 | €566,265 | €492,395 | -€73,870 | -13.0% |
| Equity | 10/15 | €169,974 | -€158,841 | -€328,815 | |
| Contributions | 10/11 | €104,401 | €104,401 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,073 | -€265,742 | -€328,815 | |
| Amounts payable | 17/49 | €396,291 | €651,236 | +€254,945 | +64.3% |
| Amounts payable within one year | 42/48 | €396,291 | €644,423 | +€248,132 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €3,899 | - | -€3,899 | |
| Financial debts | 43 | - | €39,425 | +€39,425 | |
| Credit institutions | 430/8 | - | €39,425 | +€39,425 | |
| Trade debts | 44 | €328,536 | €539,811 | +€211,275 | +64.3% |
| Suppliers | 440/4 | €328,536 | €539,811 | +€211,275 | +64.3% |
| Taxes, remuneration and social security | 45 | €63,856 | €65,187 | +€1,331 | +2.1% |
| Taxes | 450/3 | €55,314 | €65,187 | +€9,873 | +17.8% |
| Remuneration and social security | 454/9 | €8,542 | - | -€8,542 | |
| Accrued charges and deferred income | 492/3 | - | €6,813 | +€6,813 | |
| Turnover | 70 | €387,881 | €160,232 | -€227,649 | -58.7% |
| Non-recurring operating income | 76A | - | €455 | +€455 | |
| Goods, raw materials, services and sundry goods | 60/61 | €360,113 | €128,042 | -€232,071 | -64.4% |
| Remuneration, social security and pensions | 62 | €56,883 | €6,250 | -€50,633 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,990 | €12,485 | +€2,495 | +25.0% |
| Other operating charges | 640/8 | €873 | €334,313 | +€333,440 | +38194.7% |
| Gross operating margin | 9900 | €27,768 | €32,189 | +€4,421 | +15.9% |
| Operating profit (loss) | 9901 | -€39,978 | -€320,859 | -€280,881 | -702.6% |
| Financial charges | 65/66B | €292 | €7,956 | +€7,664 | +2624.7% |
| Recurring financial charges | 65 | €292 | €7,956 | +€7,664 | +2624.7% |
| Profit (loss) for the period before taxes | 9903 | -€40,270 | -€328,815 | -€288,545 | -716.5% |
| Profit (loss) for the period | 9904 | -€40,270 | -€328,815 | -€288,545 | -716.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,270 | -€328,815 | -€288,545 | -716.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.