EVERON LIGHTING TECHNOLOGIES: 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.
EVERON LIGHTING TECHNOLOGIES
Largest movements
- Stocks and contracts -€132,083
down €132,083 (-21.5%), from €615,012 to €482,928
- Cash -€56,996
down €56,996 (-12.4%), from €459,311 to €402,315
mainly Contributions, distributions and other (-€254,489) and Debts after one year (-€41,678)
- Receivables within one year +€22,990
up €22,990 (+37.0%), from €62,196 to €85,185
of which Trade receivables: +€34,555
- Reserves -€83,778
down €83,778 (-11.3%), from €741,533 to €657,755
of which Distributable reserves: -€83,778
- Debts after one year -€41,678
down €41,678 (-12.1%), from €345,034 to €303,356
- Tax, wage and social debts -€25,124
down €25,124 (-16.4%), from €153,088 to €127,964
of which Taxes: -€29,941
- Gross operating margin +€65,089
up €65,089 (+13.7%), from €473,389 to €538,478
- Staff costs -€57,790
down €57,790 (-20.1%), from €286,880 to €229,090
- Taxes +€45,798
up €45,798 (+158%), from €28,945 to €74,744
- Financial charges +€9,700
up €9,700 (+87.2%), from €11,118 to €20,818
- Depreciation -€7,576
down €7,576 (-14.3%), from €53,086 to €45,510
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 | €1,651,646 | €1,469,634 | -€182,012 | -11.0% |
| Fixed assets | 21/28 | €508,295 | €493,271 | -€15,025 | -3.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €508,195 | €493,271 | -€14,925 | -2.9% |
| Land and buildings | 22 | €483,214 | €476,611 | -€6,603 | -1.4% |
| Plant, machinery and equipment | 23 | €12,685 | €9,039 | -€3,645 | -28.7% |
| Furniture and vehicles | 24 | €12,297 | €7,621 | -€4,676 | -38.0% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €1,143,351 | €976,363 | -€166,988 | -14.6% |
| Stocks and contracts in progress | 3 | €615,012 | €482,928 | -€132,083 | -21.5% |
| Stocks | 30/36 | €615,012 | €482,928 | -€132,083 | -21.5% |
| Amounts receivable within one year | 40/41 | €62,196 | €85,185 | +€22,990 | +37.0% |
| Trade receivables | 40 | €50,331 | €84,885 | +€34,555 | +68.7% |
| Other amounts receivable | 41 | €11,865 | €300 | -€11,565 | -97.5% |
| Cash at bank and in hand | 54/58 | €459,311 | €402,315 | -€56,996 | -12.4% |
| Deferred charges and accrued income | 490/1 | €6,833 | €5,935 | -€898 | -13.1% |
| Total equity and liabilities | 10/49 | €1,651,646 | €1,469,634 | -€182,012 | -11.0% |
| Equity | 10/15 | €760,133 | €676,355 | -€83,778 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €741,533 | €657,755 | -€83,778 | -11.3% |
| Tax-exempt reserves | 132 | €330 | €330 | = | 0.0% |
| Distributable reserves | 133 | €741,203 | €657,425 | -€83,778 | -11.3% |
| Amounts payable | 17/49 | €891,513 | €793,279 | -€98,235 | -11.0% |
| Amounts payable after more than one year | 17 | €345,034 | €303,356 | -€41,678 | -12.1% |
| Financial debts | 170/4 | €345,034 | €303,356 | -€41,678 | -12.1% |
| Amounts payable within one year | 42/48 | €536,435 | €483,965 | -€52,470 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €41,017 | €41,678 | +€661 | +1.6% |
| Trade debts | 44 | €61,793 | €53,963 | -€7,830 | -12.7% |
| Suppliers | 440/4 | €61,793 | €53,963 | -€7,830 | -12.7% |
| Advances received on contracts in progress | 46 | €12,951 | - | -€12,951 | |
| Taxes, remuneration and social security | 45 | €153,088 | €127,964 | -€25,124 | -16.4% |
| Taxes | 450/3 | €103,612 | €73,671 | -€29,941 | -28.9% |
| Remuneration and social security | 454/9 | €49,476 | €54,292 | +€4,816 | +9.7% |
| Other amounts payable | 47/48 | €267,586 | €260,360 | -€7,226 | -2.7% |
| Accrued charges and deferred income | 492/3 | €10,044 | €5,958 | -€4,086 | -40.7% |
| Remuneration, social security and pensions | 62 | €286,880 | €229,090 | -€57,790 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,086 | €45,510 | -€7,576 | -14.3% |
| Other operating charges | 640/8 | €6,283 | €6,173 | -€110 | -1.7% |
| Gross operating margin | 9900 | €473,389 | €538,478 | +€65,089 | +13.7% |
| Operating profit (loss) | 9901 | €127,140 | €257,705 | +€130,564 | +103% |
| Financial income | 75/76B | €8,420 | €8,567 | +€148 | +1.8% |
| Recurring financial income | 75 | €8,420 | €8,567 | +€148 | +1.8% |
| Financial charges | 65/66B | €11,118 | €20,818 | +€9,700 | +87.2% |
| Recurring financial charges | 65 | €11,118 | €20,818 | +€9,700 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €124,443 | €245,455 | +€121,012 | +97.2% |
| Income taxes | 67/77 | €28,945 | €74,744 | +€45,798 | +158% |
| Profit (loss) for the period | 9904 | €95,497 | €170,711 | +€75,214 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,497 | €170,711 | +€75,214 | +78.8% |
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 23 October 2026 via checked.be.