EVERS: 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.
EVERS
Largest movements
- Receivables within one year -€30,172
down €30,172 (-7.8%), from €387,705 to €357,533
of which Trade receivables: -€30,031
- Tangible fixed assets +€19,987
up €19,987 (+48.0%), from €41,604 to €61,591
of which Furniture and vehicles: +€37,371
- Cash +€11,968
up €11,968 (+18.7%), from €64,107 to €76,074
mainly Receivables within one year (+€30,172) and Depreciation (+€29,937)
- Debts after one year +€17,510
up €17,510 (+27.0%), from €64,775 to €82,284
of which Financial debts: +€17,510
- Trade debts -€14,250
down €14,250 (-10.9%), from €131,071 to €116,821
- Tax, wage and social debts +€10,309
up €10,309 (+174.4%), from €5,911 to €16,220
of which Taxes: +€10,309
- Profit (loss) carried forward -€8,656
down €8,656 (-14.6%), from €59,387 to €50,731
- Gross operating margin -€42,437
down €42,437 (-42.2%), from €100,636 to €58,199
- Depreciation +€6,875
up €6,875 (+29.8%), from €23,062 to €29,937
- Staff costs -€3,552
no longer reported in 2024 (was €3,552)
- Other operating charges -€2,624
down €2,624 (-21.0%), from €12,467 to €9,842
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 | €819,595 | €823,738 | +€4,144 | +0.5% |
| Fixed assets | 21/28 | €42,332 | €62,319 | +€19,987 | +47.2% |
| Tangible fixed assets | 22/27 | €41,604 | €61,591 | +€19,987 | +48.0% |
| Land and buildings | 22 | €32,598 | €15,392 | -€17,206 | -52.8% |
| Plant, machinery and equipment | 23 | €536 | €357 | -€179 | -33.3% |
| Furniture and vehicles | 24 | €8,470 | €45,841 | +€37,371 | +441.2% |
| Financial fixed assets | 28 | €729 | €729 | = | 0.0% |
| Current assets | 29/58 | €777,263 | €761,419 | -€15,843 | -2.0% |
| Stocks and contracts in progress | 3 | €317,418 | €320,432 | +€3,014 | +0.9% |
| Stocks | 30/36 | €317,418 | €320,432 | +€3,014 | +0.9% |
| Amounts receivable within one year | 40/41 | €387,705 | €357,533 | -€30,172 | -7.8% |
| Trade receivables | 40 | €376,100 | €346,068 | -€30,031 | -8.0% |
| Other amounts receivable | 41 | €11,605 | €11,464 | -€141 | -1.2% |
| Cash at bank and in hand | 54/58 | €64,107 | €76,074 | +€11,968 | +18.7% |
| Deferred charges and accrued income | 490/1 | €8,033 | €7,380 | -€653 | -8.1% |
| Total equity and liabilities | 10/49 | €819,595 | €823,738 | +€4,144 | +0.5% |
| Equity | 10/15 | €243,043 | €234,387 | -€8,656 | -3.6% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €47,314 | €47,314 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,634 | €13,634 | = | 0.0% |
| Legal reserve | 130 | €13,634 | €13,634 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,423 | €8,423 | = | 0.0% |
| Distributable reserves | 133 | €25,256 | €25,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,387 | €50,731 | -€8,656 | -14.6% |
| Amounts payable | 17/49 | €576,552 | €589,352 | +€12,800 | +2.2% |
| Amounts payable after more than one year | 17 | €64,775 | €82,284 | +€17,510 | +27.0% |
| Financial debts | 170/4 | €13,569 | €31,078 | +€17,510 | +129.0% |
| Other amounts payable | 178/9 | €51,206 | €51,206 | = | 0.0% |
| Amounts payable within one year | 42/48 | €511,777 | €507,067 | -€4,710 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €22,908 | €22,138 | -€769 | -3.4% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €131,071 | €116,821 | -€14,250 | -10.9% |
| Suppliers | 440/4 | €131,071 | €116,821 | -€14,250 | -10.9% |
| Taxes, remuneration and social security | 45 | €5,911 | €16,220 | +€10,309 | +174.4% |
| Taxes | 450/3 | €1,911 | €12,220 | +€10,309 | +539.5% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,888 | €1,888 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €3,552 | - | -€3,552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,062 | €29,937 | +€6,875 | +29.8% |
| Other operating charges | 640/8 | €12,467 | €9,842 | -€2,624 | -21.0% |
| Non-recurring operating charges | 66A | €7,937 | - | -€7,937 | |
| Gross operating margin | 9900 | €100,636 | €58,199 | -€42,437 | -42.2% |
| Operating profit (loss) | 9901 | €53,619 | €18,420 | -€35,199 | -65.6% |
| Financial income | 75/76B | €21 | €493 | +€472 | +2291.8% |
| Recurring financial income | 75 | €21 | €493 | +€472 | +2291.8% |
| Financial charges | 65/66B | €26,502 | €27,036 | +€534 | +2.0% |
| Recurring financial charges | 65 | €26,502 | €27,036 | +€534 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €27,138 | -€8,124 | -€35,261 | |
| Income taxes | 67/77 | €511 | €533 | +€21 | +4.1% |
| Profit (loss) for the period | 9904 | €26,626 | -€8,656 | -€35,282 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,626 | -€8,656 | -€35,282 |
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 30 September 2026 via checked.be.