EVERSIDE: 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.
EVERSIDE
Largest movements
- Tangible fixed assets +€932,195
up €932,195 (+3.7%), from €25.5m to €26.5m
of which Assets under construction and advance payments: +€1.1m
- Current portion of long-term debt +€19.0m
new in 2025: €19.0m
- Debts after one year -€16.5m
down €16.5m (-65.3%), from €25.3m to €8.8m
- Profit (loss) carried forward -€2.5m
down €2.5m (-36365.8%), from -€6,960 to -€2.5m
- Tax, wage and social debts +€1.2m
new in 2025: €1.2m
- Gross operating margin -€1.7m
down €1.7m, from €1.5m to -€129,394
- Other operating charges +€1.2m
up €1.2m (+257594.5%), from €462 to €1.2m
- Financial charges -€293,995
down €293,995 (-22.1%), from €1.3m to €1.0m
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 | €25,558,479 | €26,522,797 | +€964,318 | +3.8% |
| Fixed assets | 21/28 | €25,518,890 | €26,451,085 | +€932,195 | +3.7% |
| Tangible fixed assets | 22/27 | €25,518,890 | €26,451,085 | +€932,195 | +3.7% |
| Land and buildings | 22 | €25,518,890 | €25,337,189 | -€181,701 | -0.7% |
| Assets under construction and advance payments | 27 | - | €1,113,897 | +€1.1m | |
| Current assets | 29/58 | €39,589 | €71,712 | +€32,123 | +81.1% |
| Amounts receivable within one year | 40/41 | €7,567 | - | -€7,567 | |
| Trade receivables | 40 | €7,567 | - | -€7,567 | |
| Cash at bank and in hand | 54/58 | €32,022 | €20,659 | -€11,363 | -35.5% |
| Deferred charges and accrued income | 490/1 | - | €51,053 | +€51,053 | |
| Total equity and liabilities | 10/49 | €25,558,479 | €26,522,797 | +€964,318 | +3.8% |
| Equity | 10/15 | €55,040 | -€2,475,868 | -€2.5m | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,960 | -€2,537,868 | -€2.5m | -36365.8% |
| Amounts payable | 17/49 | €25,503,438 | €28,998,665 | +€3.5m | +13.7% |
| Amounts payable after more than one year | 17 | €25,261,505 | €8,774,775 | -€16.5m | -65.3% |
| Financial debts | 170/4 | €25,261,505 | €8,774,775 | -€16.5m | -65.3% |
| Amounts payable within one year | 42/48 | €1,766 | €20,207,011 | +€20.2m | +1144124.9% |
| Current portion of amounts payable after more than one year | 42 | - | €19,000,000 | +€19.0m | |
| Trade debts | 44 | €1,766 | €19,656 | +€17,890 | +1013.0% |
| Suppliers | 440/4 | €1,766 | €19,656 | +€17,890 | +1013.0% |
| Taxes, remuneration and social security | 45 | - | €1,187,355 | +€1.2m | |
| Taxes | 450/3 | - | €1,187,355 | +€1.2m | |
| Accrued charges and deferred income | 492/3 | €240,167 | €16,879 | -€223,288 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173,121 | €181,701 | +€8,581 | +5.0% |
| Other operating charges | 640/8 | €462 | €1,190,291 | +€1.2m | +257594.5% |
| Gross operating margin | 9900 | €1,522,092 | -€129,394 | -€1.7m | |
| Operating profit (loss) | 9901 | €1,348,510 | -€1,501,386 | -€2.8m | |
| Financial income | 75/76B | - | €5,843 | +€5,843 | |
| Recurring financial income | 75 | - | €5,843 | +€5,843 | |
| Financial charges | 65/66B | €1,329,361 | €1,035,366 | -€293,995 | -22.1% |
| Recurring financial charges | 65 | €1,329,361 | €1,035,366 | -€293,995 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €19,149 | -€2,530,909 | -€2.6m | |
| Profit (loss) for the period | 9904 | €19,149 | -€2,530,909 | -€2.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €19,149 | -€2,530,909 | -€2.6m |
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 6 October 2026 via checked.be.