EverUp: 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.
EverUp
Largest movements
- Receivables within one year +€8,029
up €8,029 (+36.1%), from €22,255 to €30,285
of which Other amounts receivable: +€6,194
- Cash +€3,516
up €3,516 (+8.7%), from €40,414 to €43,931
mainly Other debts (+€61,812) and Net result for the year (+€11,611)
- Deferred charges and accrued income +€1,127
up €1,127 (+42.4%), from €2,658 to €3,785
- Tangible fixed assets +€883
new in 2025: €883
- Other debts +€61,812
up €61,812 (+1139.2%), from €5,426 to €67,238
- Profit (loss) carried forward -€50,651
no longer reported in 2025 (was €50,651)
- Tax, wage and social debts +€1,945
up €1,945 (+40.3%), from €4,827 to €6,772
- Gross operating margin -€12,676
down €12,676 (-39.3%), from €32,231 to €19,555
- Taxes -€2,660
down €2,660 (-31.4%), from €8,466 to €5,806
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 | €65,327 | €78,883 | +€13,556 | +20.8% |
| Fixed assets | 21/28 | - | €883 | +€883 | |
| Tangible fixed assets | 22/27 | - | €883 | +€883 | |
| Furniture and vehicles | 24 | - | €883 | +€883 | |
| Current assets | 29/58 | €65,327 | €78,000 | +€12,673 | +19.4% |
| Amounts receivable within one year | 40/41 | €22,255 | €30,285 | +€8,029 | +36.1% |
| Trade receivables | 40 | €21,721 | €23,557 | +€1,836 | +8.5% |
| Other amounts receivable | 41 | €534 | €6,728 | +€6,194 | +1160.0% |
| Cash at bank and in hand | 54/58 | €40,414 | €43,931 | +€3,516 | +8.7% |
| Deferred charges and accrued income | 490/1 | €2,658 | €3,785 | +€1,127 | +42.4% |
| Total equity and liabilities | 10/49 | €65,327 | €78,883 | +€13,556 | +20.8% |
| Equity | 10/15 | €53,651 | €3,000 | -€50,651 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,651 | - | -€50,651 | |
| Amounts payable | 17/49 | €11,676 | €75,883 | +€64,207 | +549.9% |
| Amounts payable within one year | 42/48 | €11,676 | €75,883 | +€64,207 | +549.9% |
| Trade debts | 44 | €1,423 | €1,874 | +€451 | +31.7% |
| Suppliers | 440/4 | €1,423 | €1,874 | +€451 | +31.7% |
| Taxes, remuneration and social security | 45 | €4,827 | €6,772 | +€1,945 | +40.3% |
| Taxes | 450/3 | €4,827 | €6,772 | +€1,945 | +40.3% |
| Other amounts payable | 47/48 | €5,426 | €67,238 | +€61,812 | +1139.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €309 | +€309 | |
| Other operating charges | 640/8 | €800 | €983 | +€182 | +22.8% |
| Gross operating margin | 9900 | €32,231 | €19,555 | -€12,676 | -39.3% |
| Operating profit (loss) | 9901 | €31,431 | €18,263 | -€13,168 | -41.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €829 | €850 | +€21 | +2.6% |
| Recurring financial charges | 65 | €829 | €850 | +€21 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €30,602 | €17,417 | -€13,184 | -43.1% |
| Income taxes | 67/77 | €8,466 | €5,806 | -€2,660 | -31.4% |
| Profit (loss) for the period | 9904 | €22,136 | €11,611 | -€10,525 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,136 | €11,611 | -€10,525 | -47.5% |
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 28 September 2026 via checked.be.