EVERYBODY SAILS: 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.
EVERYBODY SAILS
Largest movements
- Intangible fixed assets -€14,682
down €14,682 (-14.5%), from €101,497 to €86,816
- Receivables within one year -€2,301
down €2,301 (-10.2%), from €22,498 to €20,198
of which Trade receivables: -€2,684
- Cash +€1,279
up €1,279 (+71.0%), from €1,800 to €3,079
mainly Other debts (+€50,611) and Depreciation (+€15,032)
- Profit (loss) carried forward -€64,998
down €64,998 (-109%), from -€59,856 to -€124,855
- Other debts +€50,611
up €50,611 (+51.0%), from €99,159 to €149,770
- Debts after one year -€4,435
down €4,435 (-37.2%), from €11,932 to €7,497
- Trade debts +€2,615
up €2,615 (+30.1%), from €8,698 to €11,314
- Gross operating margin -€44,068
down €44,068 (-76.4%), from €57,646 to €13,578
- Staff costs +€2,431
up €2,431 (+4.2%), from €57,465 to €59,896
- Other operating charges -€1,766
down €1,766 (-71.7%), from €2,461 to €696
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 | €127,589 | €110,711 | -€16,878 | -13.2% |
| Fixed assets | 21/28 | €101,892 | €86,860 | -€15,032 | -14.8% |
| Intangible fixed assets | 21 | €101,497 | €86,816 | -€14,682 | -14.5% |
| Tangible fixed assets | 22/27 | €394 | €44 | -€350 | -88.8% |
| Furniture and vehicles | 24 | €394 | €44 | -€350 | -88.8% |
| Current assets | 29/58 | €25,697 | €23,851 | -€1,846 | -7.2% |
| Amounts receivable within one year | 40/41 | €22,498 | €20,198 | -€2,301 | -10.2% |
| Trade receivables | 40 | €21,375 | €18,691 | -€2,684 | -12.6% |
| Other amounts receivable | 41 | €1,123 | €1,507 | +€384 | +34.2% |
| Cash at bank and in hand | 54/58 | €1,800 | €3,079 | +€1,279 | +71.0% |
| Deferred charges and accrued income | 490/1 | €1,399 | €574 | -€824 | -58.9% |
| Total equity and liabilities | 10/49 | €127,589 | €110,711 | -€16,878 | -13.2% |
| Equity | 10/15 | -€9,856 | -€74,855 | -€64,998 | -659% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,856 | -€124,855 | -€64,998 | -109% |
| Amounts payable | 17/49 | €137,445 | €185,566 | +€48,121 | +35.0% |
| Amounts payable after more than one year | 17 | €11,932 | €7,497 | -€4,435 | -37.2% |
| Financial debts | 170/4 | €11,932 | €7,497 | -€4,435 | -37.2% |
| Amounts payable within one year | 42/48 | €125,452 | €178,068 | +€52,616 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €4,216 | €4,435 | +€219 | +5.2% |
| Trade debts | 44 | €8,698 | €11,314 | +€2,615 | +30.1% |
| Suppliers | 440/4 | €8,698 | €11,314 | +€2,615 | +30.1% |
| Taxes, remuneration and social security | 45 | €13,379 | €12,550 | -€829 | -6.2% |
| Taxes | 450/3 | €1,672 | €1,640 | -€32 | -1.9% |
| Remuneration and social security | 454/9 | €11,707 | €10,910 | -€797 | -6.8% |
| Other amounts payable | 47/48 | €99,159 | €149,770 | +€50,611 | +51.0% |
| Accrued charges and deferred income | 492/3 | €61 | €0 | -€61 | -100% |
| Remuneration, social security and pensions | 62 | €57,465 | €59,896 | +€2,431 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,032 | €15,032 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,461 | €696 | -€1,766 | -71.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €57,646 | €13,578 | -€44,068 | -76.4% |
| Operating profit (loss) | 9901 | -€17,312 | -€62,046 | -€44,733 | -258% |
| Financial income | 75/76B | €309 | €1 | -€308 | -99.7% |
| Recurring financial income | 75 | €309 | €1 | -€308 | -99.7% |
| Financial charges | 65/66B | €2,901 | €2,335 | -€565 | -19.5% |
| Recurring financial charges | 65 | €2,901 | €2,335 | -€565 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,903 | -€64,380 | -€44,477 | -223% |
| Income taxes | 67/77 | €283 | €412 | +€129 | +45.4% |
| Profit (loss) for the period | 9904 | -€20,187 | -€64,792 | -€44,605 | -221% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,187 | -€64,792 | -€44,605 | -221% |
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 16 October 2026 via checked.be.