EVERSTONE-CONSTRUCT: 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.
EVERSTONE-CONSTRUCT
Largest movements
- Stocks and contracts -€199,504
down €199,504 (-24.7%), from €808,701 to €609,196
- Receivables within one year +€119,170
up €119,170 (+129.9%), from €91,727 to €210,897
of which Trade receivables: +€107,891
- Tangible fixed assets +€87,070
up €87,070 (+5.7%), from €1.5m to €1.6m
of which Plant, machinery and equipment: +€151,253
- Cash -€36,480
down €36,480 (-35.2%), from €103,516 to €67,036
mainly Investment in fixed assets (net) (-€292,317) and Debts after one year (-€139,043)
- Debts after one year -€139,043
down €139,043 (-16.7%), from €831,790 to €692,747
- Trade debts +€94,640
up €94,640 (+51.1%), from €185,376 to €280,015
- Profit (loss) carried forward +€55,324
up €55,324 (+57.6%), from €96,020 to €151,344
- Current portion of long-term debt -€27,422
down €27,422 (-10.3%), from €266,448 to €239,026
- Gross operating margin +€44,367
up €44,367 (+13.1%), from €338,126 to €382,493
- Staff costs +€34,684
up €34,684 (+71.8%), from €48,285 to €82,969
- Financial income +€7,316
up €7,316 (+23.4%), from €31,299 to €38,615
- Financial charges -€4,440
down €4,440 (-6.2%), from €71,861 to €67,421
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 | €2,528,441 | €2,499,313 | -€29,128 | -1.2% |
| Fixed assets | 21/28 | €1,520,581 | €1,607,651 | +€87,070 | +5.7% |
| Tangible fixed assets | 22/27 | €1,520,401 | €1,607,471 | +€87,070 | +5.7% |
| Land and buildings | 22 | €800,129 | €763,549 | -€36,579 | -4.6% |
| Plant, machinery and equipment | 23 | €640,102 | €791,356 | +€151,253 | +23.6% |
| Furniture and vehicles | 24 | €80,170 | €52,566 | -€27,604 | -34.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €1,007,861 | €891,662 | -€116,199 | -11.5% |
| Stocks and contracts in progress | 3 | €808,701 | €609,196 | -€199,504 | -24.7% |
| Stocks | 30/36 | €808,701 | €609,196 | -€199,504 | -24.7% |
| Amounts receivable within one year | 40/41 | €91,727 | €210,897 | +€119,170 | +129.9% |
| Trade receivables | 40 | €78,388 | €186,279 | +€107,891 | +137.6% |
| Other amounts receivable | 41 | €13,339 | €24,619 | +€11,280 | +84.6% |
| Cash at bank and in hand | 54/58 | €103,516 | €67,036 | -€36,480 | -35.2% |
| Deferred charges and accrued income | 490/1 | €3,918 | €4,532 | +€615 | +15.7% |
| Total equity and liabilities | 10/49 | €2,528,441 | €2,499,313 | -€29,128 | -1.2% |
| Equity | 10/15 | €618,864 | €674,188 | +€55,324 | +8.9% |
| Contributions | 10/11 | €213,803 | €213,803 | = | 0.0% |
| Reserves | 13 | €309,041 | €309,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,000 | - | -€22,000 | |
| Reserves not available under the articles | 1311 | €22,000 | - | -€22,000 | |
| Distributable reserves | 133 | €287,041 | €309,041 | +€22,000 | +7.7% |
| Profit (loss) carried forward | 14 | €96,020 | €151,344 | +€55,324 | +57.6% |
| Amounts payable | 17/49 | €1,909,577 | €1,825,125 | -€84,452 | -4.4% |
| Amounts payable after more than one year | 17 | €831,790 | €692,747 | -€139,043 | -16.7% |
| Financial debts | 170/4 | €831,790 | €692,747 | -€139,043 | -16.7% |
| Amounts payable within one year | 42/48 | €1,076,797 | €1,131,368 | +€54,571 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €266,448 | €239,026 | -€27,422 | -10.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €185,376 | €280,015 | +€94,640 | +51.1% |
| Suppliers | 440/4 | €185,376 | €280,015 | +€94,640 | +51.1% |
| Taxes, remuneration and social security | 45 | €19,253 | €31,382 | +€12,129 | +63.0% |
| Taxes | 450/3 | €16,238 | €30,892 | +€14,654 | +90.3% |
| Remuneration and social security | 454/9 | €3,015 | €490 | -€2,525 | -83.8% |
| Other amounts payable | 47/48 | €505,720 | €480,945 | -€24,776 | -4.9% |
| Accrued charges and deferred income | 492/3 | €990 | €1,010 | +€20 | +2.0% |
| Non-recurring operating income | 76A | €1,000 | €5,600 | +€4,600 | +460.0% |
| Remuneration, social security and pensions | 62 | €48,285 | €82,969 | +€34,684 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,629 | €205,246 | -€3,382 | -1.6% |
| Other operating charges | 640/8 | €9,454 | €9,766 | +€313 | +3.3% |
| Gross operating margin | 9900 | €338,126 | €382,493 | +€44,367 | +13.1% |
| Operating profit (loss) | 9901 | €71,759 | €84,512 | +€12,753 | +17.8% |
| Financial income | 75/76B | €31,299 | €38,615 | +€7,316 | +23.4% |
| Recurring financial income | 75 | €31,299 | €38,615 | +€7,316 | +23.4% |
| Financial charges | 65/66B | €71,861 | €67,421 | -€4,440 | -6.2% |
| Recurring financial charges | 65 | €71,861 | €67,421 | -€4,440 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €31,196 | €55,705 | +€24,509 | +78.6% |
| Income taxes | 67/77 | €1,694 | €381 | -€1,313 | -77.5% |
| Profit (loss) for the period | 9904 | €29,502 | €55,324 | +€25,822 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,502 | €55,324 | +€25,822 | +87.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.