EVERS DESIGN: 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.
EVERS DESIGN
Largest movements
- Cash -€13,531
down €13,531 (-42.1%), from €32,136 to €18,605
mainly Tax, wage and social debts (-€19,881) and Receivables within one year (-€6,490)
- Tangible fixed assets -€7,864
down €7,864 (-21.8%), from €36,000 to €28,136
of which Furniture and vehicles: -€4,450
- Receivables within one year +€6,490
up €6,490 (+24.8%), from €26,197 to €32,687
of which Other amounts receivable: +€12,997
- Tax, wage and social debts -€19,881
down €19,881 (-53.2%), from €37,361 to €17,480
of which Taxes: -€18,223
- Reserves +€4,976
up €4,976 (+27.1%), from €18,336 to €23,313
of which Distributable reserves: +€4,976
- Gross operating margin -€35,970
down €35,970 (-59.7%), from €60,266 to €24,296
- Taxes -€6,143
down €6,143 (-37.2%), from €16,497 to €10,354
- Depreciation -€1,647
down €1,647 (-17.3%), from €9,511 to €7,864
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 | €101,198 | €86,293 | -€14,905 | -14.7% |
| Fixed assets | 21/28 | €36,000 | €28,136 | -€7,864 | -21.8% |
| Tangible fixed assets | 22/27 | €36,000 | €28,136 | -€7,864 | -21.8% |
| Land and buildings | 22 | €20,196 | €17,961 | -€2,235 | -11.1% |
| Plant, machinery and equipment | 23 | €4,487 | €3,308 | -€1,178 | -26.3% |
| Furniture and vehicles | 24 | €11,317 | €6,867 | -€4,450 | -39.3% |
| Current assets | 29/58 | €65,198 | €58,156 | -€7,041 | -10.8% |
| Amounts receivable within one year | 40/41 | €26,197 | €32,687 | +€6,490 | +24.8% |
| Trade receivables | 40 | €25,555 | €19,048 | -€6,508 | -25.5% |
| Other amounts receivable | 41 | €642 | €13,639 | +€12,997 | +2024.3% |
| Cash at bank and in hand | 54/58 | €32,136 | €18,605 | -€13,531 | -42.1% |
| Deferred charges and accrued income | 490/1 | €6,864 | €6,864 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,198 | €86,293 | -€14,905 | -14.7% |
| Equity | 10/15 | €38,336 | €43,313 | +€4,976 | +13.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,336 | €23,313 | +€4,976 | +27.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €16,336 | €21,313 | +€4,976 | +30.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,861 | €42,980 | -€19,881 | -31.6% |
| Amounts payable within one year | 42/48 | €62,861 | €42,980 | -€19,881 | -31.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €37,361 | €17,480 | -€19,881 | -53.2% |
| Taxes | 450/3 | €35,703 | €17,480 | -€18,223 | -51.0% |
| Remuneration and social security | 454/9 | €1,659 | €0 | -€1,659 | -100.0% |
| Other amounts payable | 47/48 | €25,500 | €25,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,511 | €7,864 | -€1,647 | -17.3% |
| Other operating charges | 640/8 | €793 | €972 | +€179 | +22.6% |
| Gross operating margin | 9900 | €60,266 | €24,296 | -€35,970 | -59.7% |
| Operating profit (loss) | 9901 | €49,963 | €15,461 | -€34,502 | -69.1% |
| Financial income | 75/76B | - | €125 | +€125 | |
| Recurring financial income | 75 | - | €125 | +€125 | |
| Financial charges | 65/66B | €271 | €255 | -€16 | -5.9% |
| Recurring financial charges | 65 | €271 | €255 | -€16 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €49,692 | €15,330 | -€34,361 | -69.1% |
| Income taxes | 67/77 | €16,497 | €10,354 | -€6,143 | -37.2% |
| Profit (loss) for the period | 9904 | €33,195 | €4,976 | -€28,218 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,195 | €4,976 | -€28,218 | -85.0% |
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 9 October 2026 via checked.be.