EVRST: 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.
EVRST
Largest movements
- Cash +€12,586
up €12,586 (+1,072%), from €1,174 to €13,760
mainly Net result for the year (+€19,168) and Tax, wage and social debts (+€377)
- Receivables within one year +€4,385
up €4,385 (+33.8%), from €12,965 to €17,350
of which Other amounts receivable: +€2,961
- Profit (loss) carried forward +€19,168
up €19,168, from -€8,538 to €10,630
- Trade debts -€1,596
down €1,596 (-47.7%), from €3,347 to €1,751
- Other debts -€1,083
no longer reported in 2025 (was €1,083)
- Tax, wage and social debts +€377
up €377 (+3.0%), from €12,483 to €12,860
of which Taxes: +€2,927
- Gross operating margin +€10,653
up €10,653 (+58.8%), from €18,122 to €28,775
- Taxes +€2,405
up €2,405 (+47.6%), from €5,055 to €7,460
- Other operating charges +€1,293
up €1,293 (+203%), from €638 to €1,931
- Financial charges -€570
down €570 (-48.2%), from €1,182 to €612
- Financial income +€396
new in 2025: €396
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 | €14,575 | €31,442 | +€16,867 | +116% |
| Current assets | 29/58 | €14,575 | €31,442 | +€16,867 | +116% |
| Amounts receivable within one year | 40/41 | €12,965 | €17,350 | +€4,385 | +33.8% |
| Trade receivables | 40 | €12,919 | €14,343 | +€1,424 | +11.0% |
| Other amounts receivable | 41 | €46 | €3,007 | +€2,961 | +6,438% |
| Cash at bank and in hand | 54/58 | €1,174 | €13,760 | +€12,586 | +1,072% |
| Deferred charges and accrued income | 490/1 | €436 | €331 | -€105 | -24.0% |
| Total equity and liabilities | 10/49 | €14,575 | €31,442 | +€16,867 | +116% |
| Equity | 10/15 | -€2,338 | €16,830 | +€19,168 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,538 | €10,630 | +€19,168 | |
| Amounts payable | 17/49 | €16,913 | €14,612 | -€2,301 | -13.6% |
| Amounts payable within one year | 42/48 | €16,913 | €14,612 | -€2,301 | -13.6% |
| Trade debts | 44 | €3,347 | €1,751 | -€1,596 | -47.7% |
| Suppliers | 440/4 | €3,347 | €1,751 | -€1,596 | -47.7% |
| Taxes, remuneration and social security | 45 | €12,483 | €12,860 | +€377 | +3.0% |
| Taxes | 450/3 | €9,933 | €12,860 | +€2,927 | +29.5% |
| Remuneration and social security | 454/9 | €2,550 | - | -€2,550 | |
| Other amounts payable | 47/48 | €1,083 | - | -€1,083 | |
| Other operating charges | 640/8 | €638 | €1,931 | +€1,293 | +203% |
| Gross operating margin | 9900 | €18,122 | €28,775 | +€10,653 | +58.8% |
| Operating profit (loss) | 9901 | €17,484 | €26,844 | +€9,360 | +53.5% |
| Financial income | 75/76B | - | €396 | +€396 | |
| Recurring financial income | 75 | - | €396 | +€396 | |
| Financial charges | 65/66B | €1,182 | €612 | -€570 | -48.2% |
| Recurring financial charges | 65 | €1,182 | €612 | -€570 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €16,302 | €26,628 | +€10,326 | +63.3% |
| Income taxes | 67/77 | €5,055 | €7,460 | +€2,405 | +47.6% |
| Profit (loss) for the period | 9904 | €11,247 | €19,168 | +€7,921 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,247 | €19,168 | +€7,921 | +70.4% |
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 30 October 2026 via checked.be.