EVERTEST: 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.
EVERTEST
Largest movements
- Receivables within one year -€89,637
down €89,637 (-59.2%), from €151,485 to €61,848
of which Other amounts receivable: -€73,280
- Cash -€24,817
down €24,817 (-11.4%), from €218,263 to €193,446
mainly Contributions, distributions and other (-€92,740) and Tax, wage and social debts (-€39,739)
- Reserves -€49,052
down €49,052 (-25.6%), from €191,520 to €142,468
- Tax, wage and social debts -€39,739
down €39,739 (-87.0%), from €45,703 to €5,964
- Trade debts -€16,746
down €16,746 (-98.8%), from €16,948 to €202
of which Bills of exchange payable: -€12,536
- Other debts -€8,049
down €8,049 (-8.0%), from €100,789 to €92,740
- Gross operating margin -€13,805
down €13,805 (-18.0%), from €76,908 to €63,103
- Financial income -€3,354
down €3,354 (-42.4%), from €7,913 to €4,560
- Taxes -€2,277
down €2,277 (-11.5%), from €19,767 to €17,489
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 | €373,705 | €259,973 | -€113,732 | -30.4% |
| Fixed assets | 21/28 | €3,650 | €2,316 | -€1,334 | -36.5% |
| Tangible fixed assets | 22/27 | €3,554 | €2,220 | -€1,334 | -37.5% |
| Plant, machinery and equipment | 23 | €2,339 | €1,115 | -€1,224 | -52.3% |
| Furniture and vehicles | 24 | €1,215 | €1,105 | -€110 | -9.1% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €370,055 | €257,657 | -€112,397 | -30.4% |
| Amounts receivable within one year | 40/41 | €151,485 | €61,848 | -€89,637 | -59.2% |
| Trade receivables | 40 | €26,993 | €10,636 | -€16,358 | -60.6% |
| Other amounts receivable | 41 | €124,492 | €51,212 | -€73,280 | -58.9% |
| Cash at bank and in hand | 54/58 | €218,263 | €193,446 | -€24,817 | -11.4% |
| Deferred charges and accrued income | 490/1 | €307 | €2,364 | +€2,057 | +670.6% |
| Total equity and liabilities | 10/49 | €373,705 | €259,973 | -€113,732 | -30.4% |
| Equity | 10/15 | €210,120 | €161,068 | -€49,052 | -23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,520 | €142,468 | -€49,052 | -25.6% |
| Distributable reserves | 133 | €191,520 | €142,468 | -€49,052 | -25.6% |
| Amounts payable | 17/49 | €163,585 | €98,906 | -€64,680 | -39.5% |
| Amounts payable within one year | 42/48 | €163,440 | €98,906 | -€64,534 | -39.5% |
| Trade debts | 44 | €16,948 | €202 | -€16,746 | -98.8% |
| Suppliers | 440/4 | €4,412 | €202 | -€4,211 | -95.4% |
| Bills of exchange payable | 441 | €12,536 | - | -€12,536 | |
| Taxes, remuneration and social security | 45 | €45,703 | €5,964 | -€39,739 | -87.0% |
| Taxes | 450/3 | €45,703 | €5,964 | -€39,739 | -87.0% |
| Other amounts payable | 47/48 | €100,789 | €92,740 | -€8,049 | -8.0% |
| Accrued charges and deferred income | 492/3 | €146 | - | -€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,299 | €1,970 | +€671 | +51.7% |
| Other operating charges | 640/8 | €523 | €528 | +€4 | +0.8% |
| Non-recurring operating charges | 66A | €15,618 | - | -€15,618 | |
| Gross operating margin | 9900 | €76,908 | €63,103 | -€13,805 | -18.0% |
| Operating profit (loss) | 9901 | €59,468 | €60,605 | +€1,137 | +1.9% |
| Financial income | 75/76B | €7,913 | €4,560 | -€3,354 | -42.4% |
| Recurring financial income | 75 | €7,913 | €4,560 | -€3,354 | -42.4% |
| Financial charges | 65/66B | €3,778 | €3,987 | +€209 | +5.5% |
| Recurring financial charges | 65 | €3,778 | €3,987 | +€209 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €63,603 | €61,177 | -€2,426 | -3.8% |
| Income taxes | 67/77 | €19,767 | €17,489 | -€2,277 | -11.5% |
| Profit (loss) for the period | 9904 | €43,836 | €43,688 | -€148 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,836 | €43,688 | -€148 | -0.3% |
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 1 October 2026 via checked.be.