EVRARD ET FILS: 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 ET FILS
Largest movements
- Cash +€16,547
up €16,547 (+20.8%), from €79,689 to €96,235
mainly Net result for the year (+€21,948) and Tax, wage and social debts (+€5,735)
- Deferred charges and accrued income -€3,861
down €3,861 (-92.6%), from €4,172 to €310
- Tangible fixed assets -€2,271
down €2,271 (-25.0%), from €9,085 to €6,813
- Profit (loss) carried forward +€21,948
up €21,948 (+51.3%), from €42,766 to €64,714
- Trade debts -€17,386
down €17,386 (-99.1%), from €17,539 to €153
- Tax, wage and social debts +€5,735
new in 2025: €5,735
- Gross operating margin +€23,495
up €23,495 (+234%), from €10,032 to €33,527
- Taxes +€6,379
up €6,379 (+338%), from €1,885 to €8,265
- Financial income +€450
new in 2025: €450
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 | €129,749 | €140,046 | +€10,297 | +7.9% |
| Fixed assets | 21/28 | €9,405 | €7,134 | -€2,271 | -24.2% |
| Tangible fixed assets | 22/27 | €9,085 | €6,813 | -€2,271 | -25.0% |
| Plant, machinery and equipment | 23 | €9,085 | €6,813 | -€2,271 | -25.0% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €120,344 | €132,913 | +€12,569 | +10.4% |
| Amounts receivable within one year | 40/41 | €36,483 | €36,367 | -€116 | -0.3% |
| Trade receivables | 40 | €14,774 | €14,160 | -€614 | -4.2% |
| Other amounts receivable | 41 | €21,709 | €22,207 | +€498 | +2.3% |
| Cash at bank and in hand | 54/58 | €79,689 | €96,235 | +€16,547 | +20.8% |
| Deferred charges and accrued income | 490/1 | €4,172 | €310 | -€3,861 | -92.6% |
| Total equity and liabilities | 10/49 | €129,749 | €140,046 | +€10,297 | +7.9% |
| Equity | 10/15 | €112,210 | €134,158 | +€21,948 | +19.6% |
| Contributions | 10/11 | €59,494 | €59,494 | = | 0.0% |
| Reserves | 13 | €9,949 | €9,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,949 | €5,949 | = | 0.0% |
| Other | 1319 | €5,949 | €5,949 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,766 | €64,714 | +€21,948 | +51.3% |
| Amounts payable | 17/49 | €17,539 | €5,888 | -€11,650 | -66.4% |
| Amounts payable within one year | 42/48 | €17,539 | €5,888 | -€11,650 | -66.4% |
| Trade debts | 44 | €17,539 | €153 | -€17,386 | -99.1% |
| Suppliers | 440/4 | €17,539 | €153 | -€17,386 | -99.1% |
| Taxes, remuneration and social security | 45 | - | €5,735 | +€5,735 | |
| Taxes | 450/3 | - | €5,735 | +€5,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €2,271 | -€1 | -0.1% |
| Other operating charges | 640/8 | €1,260 | €1,308 | +€48 | +3.8% |
| Gross operating margin | 9900 | €10,032 | €33,527 | +€23,495 | +234% |
| Operating profit (loss) | 9901 | €6,499 | €29,947 | +€23,448 | +361% |
| Financial income | 75/76B | - | €450 | +€450 | |
| Recurring financial income | 75 | - | €450 | +€450 | |
| Financial charges | 65/66B | €235 | €185 | -€50 | -21.1% |
| Recurring financial charges | 65 | €235 | €185 | -€50 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €6,264 | €30,212 | +€23,948 | +382% |
| Income taxes | 67/77 | €1,885 | €8,265 | +€6,379 | +338% |
| Profit (loss) for the period | 9904 | €4,379 | €21,948 | +€17,569 | +401% |
| Profit (loss) for the period to be appropriated | 9905 | €4,379 | €21,948 | +€17,569 | +401% |
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 23 October 2026 via checked.be.