EVERS IT: 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 IT
Largest movements
- Receivables within one year -€8,809
down €8,809 (-62.7%), from €14,052 to €5,243
of which Trade receivables: -€10,589
- Cash +€7,779
up €7,779 (+4.0%), from €195,409 to €203,187
mainly Receivables within one year (+€8,809) and Depreciation (+€6,008)
- Tangible fixed assets -€6,242
down €6,242 (-94.4%), from €6,615 to €373
- Profit (loss) carried forward -€6,311
down €6,311 (-3.3%), from €190,542 to €184,231
- Gross operating margin -€126,230
down €126,230 (-99.4%), from €126,952 to €721
- Taxes -€27,501
down €27,501 (-99.3%), from €27,691 to €191
- Depreciation -€14,507
down €14,507 (-70.7%), from €20,515 to €6,008
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 | €216,155 | €208,882 | -€7,273 | -3.4% |
| Fixed assets | 21/28 | €6,615 | €373 | -€6,242 | -94.4% |
| Tangible fixed assets | 22/27 | €6,615 | €373 | -€6,242 | -94.4% |
| Furniture and vehicles | 24 | €6,615 | €373 | -€6,242 | -94.4% |
| Current assets | 29/58 | €209,539 | €208,509 | -€1,031 | -0.5% |
| Stocks and contracts in progress | 3 | €78 | €78 | = | 0.0% |
| Stocks | 30/36 | €78 | €78 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,052 | €5,243 | -€8,809 | -62.7% |
| Trade receivables | 40 | €11,718 | €1,129 | -€10,589 | -90.4% |
| Other amounts receivable | 41 | €2,334 | €4,114 | +€1,780 | +76.2% |
| Cash at bank and in hand | 54/58 | €195,409 | €203,187 | +€7,779 | +4.0% |
| Total equity and liabilities | 10/49 | €216,155 | €208,882 | -€7,273 | -3.4% |
| Equity | 10/15 | €211,002 | €204,691 | -€6,311 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,542 | €184,231 | -€6,311 | -3.3% |
| Amounts payable | 17/49 | €5,152 | €4,191 | -€962 | -18.7% |
| Amounts payable within one year | 42/48 | €5,152 | €4,191 | -€962 | -18.7% |
| Trade debts | 44 | €839 | €10 | -€829 | -98.8% |
| Suppliers | 440/4 | €839 | €10 | -€829 | -98.8% |
| Taxes, remuneration and social security | 45 | €1,650 | €1,725 | +€75 | +4.5% |
| Remuneration and social security | 454/9 | €1,650 | €1,725 | +€75 | +4.5% |
| Other amounts payable | 47/48 | €2,664 | €2,456 | -€208 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,515 | €6,008 | -€14,507 | -70.7% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €234 | +€234 | |
| Gross operating margin | 9900 | €126,952 | €721 | -€126,230 | -99.4% |
| Operating profit (loss) | 9901 | €105,923 | -€6,048 | -€111,972 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €105,856 | -€6,121 | -€111,977 | |
| Transfer from deferred taxes | 780 | €750 | - | -€750 | |
| Income taxes | 67/77 | €27,691 | €191 | -€27,501 | -99.3% |
| Profit (loss) for the period | 9904 | €78,915 | -€6,311 | -€85,226 | |
| Transfer from tax-exempt reserves | 789 | €2,250 | - | -€2,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,165 | -€6,311 | -€87,476 |
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 12 October 2026 via checked.be.