Evrard & Co: 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.
Evrard & Co
Largest movements
- Cash +€29,312
up €29,312 (+42.6%), from €68,734 to €98,046
mainly Other debts (+€81,938) and Net result for the year (+€29,817)
- Tangible fixed assets +€16,745
up €16,745 (+172%), from €9,732 to €26,477
- Stocks and contracts +€4,448
up €4,448 (+44.2%), from €10,056 to €14,504
- Other debts +€81,938
up €81,938 (+1,160%), from €7,063 to €89,001
- Profit (loss) carried forward -€52,050
down €52,050 (-100%), from €52,050 to €0
- Debts after one year +€16,922
up €16,922 (+369%), from €4,591 to €21,513
- Current portion of long-term debt +€4,965
up €4,965 (+91.8%), from €5,411 to €10,375
- Advances received -€3,288
down €3,288 (-100%), from €3,288 to €0
- Gross operating margin +€14,141
up €14,141 (+17.5%), from €80,786 to €94,927
- Taxes +€4,684
up €4,684 (+62.6%), from €7,487 to €12,172
- Financial charges +€1,656
up €1,656 (+527%), from €314 to €1,970
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 | €89,424 | €139,754 | +€50,330 | +56.3% |
| Fixed assets | 21/28 | €9,732 | €26,477 | +€16,745 | +172% |
| Tangible fixed assets | 22/27 | €9,732 | €26,477 | +€16,745 | +172% |
| Furniture and vehicles | 24 | €9,732 | €26,477 | +€16,745 | +172% |
| Current assets | 29/58 | €79,692 | €113,277 | +€33,585 | +42.1% |
| Stocks and contracts in progress | 3 | €10,056 | €14,504 | +€4,448 | +44.2% |
| Stocks | 30/36 | €10,056 | €14,504 | +€4,448 | +44.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €68,734 | €98,046 | +€29,312 | +42.6% |
| Deferred charges and accrued income | 490/1 | €901 | €727 | -€175 | -19.4% |
| Total equity and liabilities | 10/49 | €89,424 | €139,754 | +€50,330 | +56.3% |
| Equity | 10/15 | €52,150 | €100 | -€52,050 | -99.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,050 | €0 | -€52,050 | -100% |
| Amounts payable | 17/49 | €37,274 | €139,654 | +€102,380 | +275% |
| Amounts payable after more than one year | 17 | €4,591 | €21,513 | +€16,922 | +369% |
| Financial debts | 170/4 | €4,591 | €21,513 | +€16,922 | +369% |
| Amounts payable within one year | 42/48 | €32,683 | €118,141 | +€85,458 | +261% |
| Current portion of amounts payable after more than one year | 42 | €5,411 | €10,375 | +€4,965 | +91.8% |
| Trade debts | 44 | €114 | €159 | +€45 | +39.4% |
| Suppliers | 440/4 | €114 | €159 | +€45 | +39.4% |
| Advances received on contracts in progress | 46 | €3,288 | €0 | -€3,288 | -100% |
| Taxes, remuneration and social security | 45 | €16,808 | €18,606 | +€1,798 | +10.7% |
| Taxes | 450/3 | €11,340 | €12,955 | +€1,615 | +14.2% |
| Remuneration and social security | 454/9 | €5,468 | €5,651 | +€183 | +3.4% |
| Other amounts payable | 47/48 | €7,063 | €89,001 | +€81,938 | +1,160% |
| Non-recurring operating income | 76A | - | €463 | +€463 | |
| Remuneration, social security and pensions | 62 | €44,467 | €44,716 | +€249 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,415 | €4,778 | -€637 | -11.8% |
| Other operating charges | 640/8 | €1,134 | €1,470 | +€336 | +29.6% |
| Non-recurring operating charges | 66A | €447 | €7 | -€440 | -98.4% |
| Gross operating margin | 9900 | €80,786 | €94,927 | +€14,141 | +17.5% |
| Operating profit (loss) | 9901 | €29,323 | €43,956 | +€14,632 | +49.9% |
| Financial income | 75/76B | €102 | €4 | -€98 | -96.3% |
| Recurring financial income | 75 | €102 | €4 | -€98 | -96.3% |
| Financial charges | 65/66B | €314 | €1,970 | +€1,656 | +527% |
| Recurring financial charges | 65 | €314 | €1,970 | +€1,656 | +527% |
| Profit (loss) for the period before taxes | 9903 | €29,111 | €41,989 | +€12,878 | +44.2% |
| Income taxes | 67/77 | €7,487 | €12,172 | +€4,684 | +62.6% |
| Profit (loss) for the period | 9904 | €21,624 | €29,817 | +€8,193 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,624 | €29,817 | +€8,193 | +37.9% |
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 18 October 2026 via checked.be.