EVRARD Pierre: what changed
What changed
EVRARD Pierre
NACE 01.130, Growing of vegetables, melons, roots and tubers
filed annual accounts (NBB)
Net result for the year
-€15,345
2024 · -€39,137+€23,792
Equity
€45,870
2024 · €61,215-€15,345
Cash
€23,726
2024 · €38,640-€14,914
Balance sheet total
€289,575
2024 · €286,127+€3,448
Largest movements
Assets
- Cash -€14,914
down €14,914 (-38.6%), from €38,640 to €23,726
mainly Investment in fixed assets (net) (-€31,336) and Net result for the year (-€15,345)
- Stocks and contracts +€11,758
up €11,758 (+14.9%), from €78,683 to €90,441
- Receivables within one year +€9,895
up €9,895 (+18.7%), from €52,995 to €62,890
of which Trade receivables: +€10,441
- Deferred charges and accrued income -€3,389
down €3,389 (-35.3%), from €9,610 to €6,221
Equity and liabilities
- Trade debts -€11,932
down €11,932 (-78.4%), from €15,215 to €3,283
- Profit (loss) carried forward -€11,288
down €11,288 (-131%), from -€8,638 to -€19,926
- Accrued charges and deferred income +€9,986
up €9,986 (+6,082%), from €164 to €10,150
- Debts after one year +€9,000
up €9,000 (+14.7%), from €61,075 to €70,075
- Other debts +€7,287
up €7,287 (+5.5%), from €131,554 to €138,841
Income statement
- Gross operating margin +€25,958
up €25,958, from -€7,779 to €18,179
- Depreciation +€1,353
up €1,353 (+4.5%), from €29,885 to €31,239
- Other operating charges +€664
up €664 (+52.9%), from €1,255 to €1,919
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€39,137
Gross operating margin
+€25,958
Depreciation
-€1,353
Other operating charges
-€664
Financial income
-€51
Financial charges
+€44
Taxes
-€142
Result 2025
-€15,345
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,313
Investment
-€31,336
Financing
+€15,109
Cash 2024
€38,640
From operations (derived)
+€1,313
Net result for the year
-€15,345
Depreciation
+€31,239
Stocks and contracts
-€11,758
Receivables within one year
-€9,895
Deferred charges and accrued income
+€3,389
Provisions
-€1,657
Trade debts
-€11,932
Other debts
+€7,287
Accrued charges and deferred income
+€9,986
Investment (derived)
-€31,336
Investment in fixed assets (net)
-€31,336
Financing
+€15,109
Debts after one year
+€9,000
Current portion of long-term debt
+€6,109
Cash 2025
€23,726
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,127 | €289,575 | +€3,448 | +1.2% |
| Fixed assets | 21/28 | €106,199 | €106,297 | +€98 | +0.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €93,980 | €93,477 | -€502 | -0.5% |
| Plant, machinery and equipment | 23 | €93,980 | €64,189 | -€29,790 | -31.7% |
| Furniture and vehicles | 24 | €0 | €29,288 | +€29,288 | |
| Financial fixed assets | 28 | €12,220 | €12,820 | +€600 | +4.9% |
| Current assets | 29/58 | €179,927 | €183,278 | +€3,350 | +1.9% |
| Stocks and contracts in progress | 3 | €78,683 | €90,441 | +€11,758 | +14.9% |
| Stocks | 30/36 | €78,683 | €90,441 | +€11,758 | +14.9% |
| Amounts receivable within one year | 40/41 | €52,995 | €62,890 | +€9,895 | +18.7% |
| Trade receivables | 40 | €47,377 | €57,818 | +€10,441 | +22.0% |
| Other amounts receivable | 41 | €5,619 | €5,073 | -€546 | -9.7% |
| Cash at bank and in hand | 54/58 | €38,640 | €23,726 | -€14,914 | -38.6% |
| Deferred charges and accrued income | 490/1 | €9,610 | €6,221 | -€3,389 | -35.3% |
| Total equity and liabilities | 10/49 | €286,127 | €289,575 | +€3,448 | +1.2% |
| Equity | 10/15 | €61,215 | €45,870 | -€15,345 | -25.1% |
| Contributions | 10/11 | €34,100 | €34,100 | = | 0.0% |
| Reserves | 13 | €35,753 | €31,696 | -€4,057 | -11.3% |
| Tax-exempt reserves | 132 | €4,057 | €0 | -€4,057 | -100% |
| Distributable reserves | 133 | €31,696 | €31,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,638 | -€19,926 | -€11,288 | -131% |
| Provisions and deferred taxes | 16 | €1,657 | €0 | -€1,657 | -100% |
| Deferred taxes | 168 | €1,657 | €0 | -€1,657 | -100% |
| Amounts payable | 17/49 | €223,254 | €243,705 | +€20,450 | +9.2% |
| Amounts payable after more than one year | 17 | €61,075 | €70,075 | +€9,000 | +14.7% |
| Financial debts | 170/4 | €61,075 | €70,075 | +€9,000 | +14.7% |
| Amounts payable within one year | 42/48 | €162,016 | €163,480 | +€1,464 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €15,152 | €21,261 | +€6,109 | +40.3% |
| Trade debts | 44 | €15,215 | €3,283 | -€11,932 | -78.4% |
| Suppliers | 440/4 | €15,215 | €3,283 | -€11,932 | -78.4% |
| Taxes, remuneration and social security | 45 | €95 | €95 | = | 0.0% |
| Taxes | 450/3 | €95 | €95 | = | 0.0% |
| Other amounts payable | 47/48 | €131,554 | €138,841 | +€7,287 | +5.5% |
| Accrued charges and deferred income | 492/3 | €164 | €10,150 | +€9,986 | +6,082% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,885 | €31,239 | +€1,353 | +4.5% |
| Other operating charges | 640/8 | €1,255 | €1,919 | +€664 | +52.9% |
| Gross operating margin | 9900 | -€7,779 | €18,179 | +€25,958 | |
| Operating profit (loss) | 9901 | -€38,919 | -€14,978 | +€23,940 | +61.5% |
| Financial income | 75/76B | €497 | €446 | -€51 | -10.2% |
| Recurring financial income | 75 | €497 | €446 | -€51 | -10.2% |
| Financial charges | 65/66B | €2,137 | €2,093 | -€44 | -2.1% |
| Recurring financial charges | 65 | €2,137 | €2,093 | -€44 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,559 | -€16,625 | +€23,934 | +59.0% |
| Transfer from deferred taxes | 780 | €1,657 | €1,657 | +€0 | 0.0% |
| Income taxes | 67/77 | €236 | €378 | +€142 | +60.1% |
| Profit (loss) for the period | 9904 | -€39,137 | -€15,345 | +€23,792 | +60.8% |
| Transfer from tax-exempt reserves | 789 | €4,057 | €4,057 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,080 | -€11,288 | +€23,792 | +67.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.