EVERS.BE: 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.BE
Largest movements
- Tangible fixed assets +€60,387
up €60,387 (+10.9%), from €551,740 to €612,128
of which Other tangible fixed assets: +€94,456
- Intangible fixed assets -€30,588
down €30,588 (-49.7%), from €61,523 to €30,936
- Cash -€21,353
down €21,353 (-37.4%), from €57,145 to €35,792
mainly Contributions, distributions and other (-€120,000) and Investment in fixed assets (net) (-€103,825)
- Reserves -€62,000
down €62,000 (-38.8%), from €160,000 to €98,000
- Debts after one year +€35,780
up €35,780 (+10.7%), from €334,640 to €370,420
- Other debts +€25,000
up €25,000 (+26.3%), from €95,000 to €120,000
- Tax, wage and social debts +€14,832
up €14,832 (+24.8%), from €59,900 to €74,731
of which Taxes: +€10,544
- Trade debts -€10,991
down €10,991 (-26.6%), from €41,348 to €30,357
- Gross operating margin -€22,337
down €22,337 (-6.6%), from €337,419 to €315,082
- Staff costs +€8,594
up €8,594 (+7.0%), from €122,019 to €130,613
- Depreciation +€7,529
up €7,529 (+11.3%), from €66,495 to €74,025
- Taxes -€4,786
down €4,786 (-13.4%), from €35,600 to €30,815
- Other operating charges +€4,162
up €4,162 (+74.8%), from €5,560 to €9,722
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 | €790,043 | €796,709 | +€6,666 | +0.8% |
| Fixed assets | 21/28 | €615,034 | €644,834 | +€29,800 | +4.8% |
| Intangible fixed assets | 21 | €61,523 | €30,936 | -€30,588 | -49.7% |
| Tangible fixed assets | 22/27 | €551,740 | €612,128 | +€60,387 | +10.9% |
| Land and buildings | 22 | €494,733 | €479,838 | -€14,895 | -3.0% |
| Plant, machinery and equipment | 23 | €46,831 | €34,277 | -€12,554 | -26.8% |
| Furniture and vehicles | 24 | €10,177 | €3,557 | -€6,620 | -65.0% |
| Other tangible fixed assets | 26 | - | €94,456 | +€94,456 | |
| Financial fixed assets | 28 | €1,770 | €1,770 | = | 0.0% |
| Current assets | 29/58 | €175,009 | €151,875 | -€23,134 | -13.2% |
| Amounts receivable within one year | 40/41 | €112,749 | €114,210 | +€1,461 | +1.3% |
| Trade receivables | 40 | €111,961 | €80,062 | -€31,898 | -28.5% |
| Other amounts receivable | 41 | €789 | €34,148 | +€33,359 | +4228.8% |
| Cash at bank and in hand | 54/58 | €57,145 | €35,792 | -€21,353 | -37.4% |
| Deferred charges and accrued income | 490/1 | €5,115 | €1,872 | -€3,242 | -63.4% |
| Total equity and liabilities | 10/49 | €790,043 | €796,709 | +€6,666 | +0.8% |
| Equity | 10/15 | €175,710 | €113,789 | -€61,921 | -35.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €160,000 | €98,000 | -€62,000 | -38.8% |
| Distributable reserves | 133 | €160,000 | €98,000 | -€62,000 | -38.8% |
| Profit (loss) carried forward | 14 | €1,450 | €1,529 | +€79 | +5.4% |
| Amounts payable | 17/49 | €614,332 | €682,920 | +€68,587 | +11.2% |
| Amounts payable after more than one year | 17 | €334,640 | €370,420 | +€35,780 | +10.7% |
| Financial debts | 170/4 | €334,640 | €370,420 | +€35,780 | +10.7% |
| Amounts payable within one year | 42/48 | €279,693 | €311,700 | +€32,007 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €79,113 | €85,591 | +€6,478 | +8.2% |
| Financial debts | 43 | €4,332 | €1,020 | -€3,311 | -76.4% |
| Credit institutions | 430/8 | €4,332 | €1,020 | -€3,311 | -76.4% |
| Trade debts | 44 | €41,348 | €30,357 | -€10,991 | -26.6% |
| Suppliers | 440/4 | €41,348 | €30,357 | -€10,991 | -26.6% |
| Taxes, remuneration and social security | 45 | €59,900 | €74,731 | +€14,832 | +24.8% |
| Taxes | 450/3 | €45,766 | €56,311 | +€10,544 | +23.0% |
| Remuneration and social security | 454/9 | €14,134 | €18,421 | +€4,287 | +30.3% |
| Other amounts payable | 47/48 | €95,000 | €120,000 | +€25,000 | +26.3% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €122,019 | €130,613 | +€8,594 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,495 | €74,025 | +€7,529 | +11.3% |
| Other operating charges | 640/8 | €5,560 | €9,722 | +€4,162 | +74.8% |
| Gross operating margin | 9900 | €337,419 | €315,082 | -€22,337 | -6.6% |
| Operating profit (loss) | 9901 | €143,344 | €100,723 | -€42,621 | -29.7% |
| Financial income | 75/76B | €362 | €378 | +€17 | +4.6% |
| Recurring financial income | 75 | €362 | €378 | +€17 | +4.6% |
| Financial charges | 65/66B | €8,604 | €12,208 | +€3,604 | +41.9% |
| Recurring financial charges | 65 | €8,604 | €12,208 | +€3,604 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €135,102 | €88,893 | -€46,208 | -34.2% |
| Income taxes | 67/77 | €35,600 | €30,815 | -€4,786 | -13.4% |
| Profit (loss) for the period | 9904 | €99,501 | €58,079 | -€41,423 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,501 | €58,079 | -€41,423 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.