EVERVELD: 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.
EVERVELD
Largest movements
- Current investments +€100,000
up €100,000 (+18.2%), from €550,000 to €650,000
- Cash -€44,004
down €44,004 (-32.2%), from €136,483 to €92,479
mainly Contributions, distributions and other (-€587,000) and Current investments (-€100,000)
- Stocks and contracts -€31,586
down €31,586 (-22.2%), from €142,162 to €110,576
- Other debts +€587,021
up €587,021 (+95,174%), from €617 to €587,638
- Reserves -€480,000
down €480,000 (-93.5%), from €513,150 to €33,150
of which Distributable reserves: -€480,000
- Profit (loss) carried forward -€76,239
down €76,239 (-99.5%), from €76,635 to €396
- Accrued charges and deferred income -€13,042
down €13,042 (-59.0%), from €22,123 to €9,082
- Gross operating margin -€11,013
down €11,013 (-5.3%), from €207,356 to €196,343
- Financial income -€10,210
down €10,210 (-52.3%), from €19,535 to €9,325
- Taxes -€9,345
down €9,345 (-47.8%), from €19,567 to €10,222
- Staff costs +€9,149
up €9,149 (+7.8%), from €116,638 to €125,787
- Depreciation +€2,614
up €2,614 (+13.2%), from €19,734 to €22,347
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.
Derived cash bridge
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 | €1,133,449 | €1,144,082 | +€10,633 | +0.9% |
| Fixed assets | 21/28 | €229,015 | €224,598 | -€4,417 | -1.9% |
| Tangible fixed assets | 22/27 | €229,015 | €224,598 | -€4,417 | -1.9% |
| Land and buildings | 22 | €196,923 | €199,896 | +€2,973 | +1.5% |
| Plant, machinery and equipment | 23 | €31,685 | €24,697 | -€6,988 | -22.1% |
| Furniture and vehicles | 24 | €407 | €6 | -€402 | -98.6% |
| Current assets | 29/58 | €904,434 | €919,484 | +€15,050 | +1.7% |
| Stocks and contracts in progress | 3 | €142,162 | €110,576 | -€31,586 | -22.2% |
| Stocks | 30/36 | €142,162 | €110,576 | -€31,586 | -22.2% |
| Amounts receivable within one year | 40/41 | €71,541 | €62,592 | -€8,949 | -12.5% |
| Trade receivables | 40 | €67,029 | €48,924 | -€18,105 | -27.0% |
| Other amounts receivable | 41 | €4,512 | €13,668 | +€9,156 | +203% |
| Current investments | 50/53 | €550,000 | €650,000 | +€100,000 | +18.2% |
| Cash at bank and in hand | 54/58 | €136,483 | €92,479 | -€44,004 | -32.2% |
| Deferred charges and accrued income | 490/1 | €4,247 | €3,836 | -€411 | -9.7% |
| Total equity and liabilities | 10/49 | €1,133,449 | €1,144,082 | +€10,633 | +0.9% |
| Equity | 10/15 | €921,285 | €365,046 | -€556,239 | -60.4% |
| Contributions | 10/11 | €331,500 | €331,500 | = | 0.0% |
| Capital | 10 | €331,500 | €331,500 | = | 0.0% |
| Issued capital | 100 | €331,500 | €331,500 | = | 0.0% |
| Reserves | 13 | €513,150 | €33,150 | -€480,000 | -93.5% |
| Non-distributable reserves | 130/1 | €33,150 | €33,150 | = | 0.0% |
| Legal reserve | 130 | €33,150 | €33,150 | = | 0.0% |
| Distributable reserves | 133 | €480,000 | €0 | -€480,000 | -100% |
| Profit (loss) carried forward | 14 | €76,635 | €396 | -€76,239 | -99.5% |
| Amounts payable | 17/49 | €212,164 | €779,035 | +€566,872 | +267% |
| Amounts payable within one year | 42/48 | €190,040 | €769,954 | +€579,914 | +305% |
| Trade debts | 44 | €151,142 | €141,346 | -€9,797 | -6.5% |
| Suppliers | 440/4 | €151,142 | €141,346 | -€9,797 | -6.5% |
| Taxes, remuneration and social security | 45 | €38,281 | €40,970 | +€2,689 | +7.0% |
| Taxes | 450/3 | €12,825 | €14,911 | +€2,086 | +16.3% |
| Remuneration and social security | 454/9 | €25,456 | €26,059 | +€603 | +2.4% |
| Other amounts payable | 47/48 | €617 | €587,638 | +€587,021 | +95,174% |
| Accrued charges and deferred income | 492/3 | €22,123 | €9,082 | -€13,042 | -59.0% |
| Remuneration, social security and pensions | 62 | €116,638 | €125,787 | +€9,149 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,734 | €22,347 | +€2,614 | +13.2% |
| Other operating charges | 640/8 | €10,882 | €12,922 | +€2,039 | +18.7% |
| Gross operating margin | 9900 | €207,356 | €196,343 | -€11,013 | -5.3% |
| Operating profit (loss) | 9901 | €60,102 | €35,288 | -€24,814 | -41.3% |
| Financial income | 75/76B | €19,535 | €9,325 | -€10,210 | -52.3% |
| Recurring financial income | 75 | €19,535 | €9,325 | -€10,210 | -52.3% |
| Financial charges | 65/66B | €3,777 | €3,629 | -€149 | -3.9% |
| Recurring financial charges | 65 | €3,777 | €3,629 | -€149 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €75,859 | €40,983 | -€34,876 | -46.0% |
| Income taxes | 67/77 | €19,567 | €10,222 | -€9,345 | -47.8% |
| Profit (loss) for the period | 9904 | €56,292 | €30,761 | -€25,531 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,292 | €30,761 | -€25,531 | -45.4% |
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 20 October 2026 via checked.be.