F&Ever: what changed
Two fiscal 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.
F&Ever
Largest movements
- Cash +€139,436
up €139,436 (+108.0%), from €129,154 to €268,591
mainly Depreciation (+€271,579) and Net result for the year (+€202,664)
- Receivables within one year -€49,040
down €49,040 (-32.1%), from €152,758 to €103,718
of which Trade receivables: -€38,279
- Tangible fixed assets +€39,810
up €39,810 (+2.2%), from €1.8m to €1.8m
of which Plant, machinery and equipment: +€65,316
- Reserves +€202,664
up €202,664 (+58.2%), from €348,147 to €550,811
- Debts after one year -€68,813
down €68,813 (-10.1%), from €680,509 to €611,696
- Tax, wage and social debts +€58,173
up €58,173 (+42.2%), from €137,939 to €196,112
of which Taxes: +€71,979
- Trade debts -€55,535
down €55,535 (-59.7%), from €92,979 to €37,443
- Gross operating margin +€137,105
up €137,105 (+22.2%), from €617,644 to €754,749
- Depreciation +€44,570
up €44,570 (+19.6%), from €227,009 to €271,579
- Taxes +€31,627
up €31,627 (+53.2%), from €59,472 to €91,099
- Staff costs -€7,588
down €7,588 (-4.9%), from €153,644 to €146,056
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,055,106 | €2,185,483 | +€130,377 | +6.3% |
| Fixed assets | 21/28 | €1,772,664 | €1,812,474 | +€39,810 | +2.2% |
| Tangible fixed assets | 22/27 | €1,772,664 | €1,812,474 | +€39,810 | +2.2% |
| Land and buildings | 22 | €1,394,715 | €1,383,053 | -€11,662 | -0.8% |
| Plant, machinery and equipment | 23 | €307,519 | €372,834 | +€65,316 | +21.2% |
| Furniture and vehicles | 24 | €41,880 | €56,587 | +€14,707 | +35.1% |
| Assets under construction and advance payments | 27 | €28,550 | - | -€28,550 | |
| Current assets | 29/58 | €282,442 | €373,009 | +€90,566 | +32.1% |
| Amounts receivable within one year | 40/41 | €152,758 | €103,718 | -€49,040 | -32.1% |
| Trade receivables | 40 | €141,437 | €103,158 | -€38,279 | -27.1% |
| Other amounts receivable | 41 | €11,321 | €560 | -€10,761 | -95.1% |
| Cash at bank and in hand | 54/58 | €129,154 | €268,591 | +€139,436 | +108.0% |
| Deferred charges and accrued income | 490/1 | €530 | €700 | +€170 | +32.2% |
| Total equity and liabilities | 10/49 | €2,055,106 | €2,185,483 | +€130,377 | +6.3% |
| Equity | 10/15 | €885,433 | €1,088,098 | +€202,664 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €348,147 | €550,811 | +€202,664 | +58.2% |
| Distributable reserves | 133 | €348,147 | €550,811 | +€202,664 | +58.2% |
| Profit (loss) carried forward | 14 | €531,087 | €531,087 | = | 0.0% |
| Amounts payable | 17/49 | €1,169,673 | €1,097,385 | -€72,288 | -6.2% |
| Amounts payable after more than one year | 17 | €680,509 | €611,696 | -€68,813 | -10.1% |
| Financial debts | 170/4 | €680,509 | €611,696 | -€68,813 | -10.1% |
| Amounts payable within one year | 42/48 | €485,514 | €481,819 | -€3,695 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €71,534 | €68,813 | -€2,721 | -3.8% |
| Trade debts | 44 | €92,979 | €37,443 | -€55,535 | -59.7% |
| Suppliers | 440/4 | €92,979 | €37,443 | -€55,535 | -59.7% |
| Advances received on contracts in progress | 46 | - | €16,000 | +€16,000 | |
| Taxes, remuneration and social security | 45 | €137,939 | €196,112 | +€58,173 | +42.2% |
| Taxes | 450/3 | €103,001 | €174,980 | +€71,979 | +69.9% |
| Remuneration and social security | 454/9 | €34,938 | €21,132 | -€13,806 | -39.5% |
| Other amounts payable | 47/48 | €183,062 | €163,450 | -€19,612 | -10.7% |
| Accrued charges and deferred income | 492/3 | €3,650 | €3,870 | +€220 | +6.0% |
| Remuneration, social security and pensions | 62 | €153,644 | €146,056 | -€7,588 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,009 | €271,579 | +€44,570 | +19.6% |
| Other operating charges | 640/8 | €6,908 | €8,783 | +€1,875 | +27.1% |
| Gross operating margin | 9900 | €617,644 | €754,749 | +€137,105 | +22.2% |
| Operating profit (loss) | 9901 | €230,084 | €328,330 | +€98,247 | +42.7% |
| Financial income | 75/76B | €128 | €2,526 | +€2,398 | +1876.1% |
| Recurring financial income | 75 | €128 | €2,526 | +€2,398 | +1876.1% |
| Financial charges | 65/66B | €30,632 | €37,092 | +€6,460 | +21.1% |
| Recurring financial charges | 65 | €30,632 | €37,092 | +€6,460 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €199,579 | €293,763 | +€94,184 | +47.2% |
| Income taxes | 67/77 | €59,472 | €91,099 | +€31,627 | +53.2% |
| Profit (loss) for the period | 9904 | €140,107 | €202,664 | +€62,557 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,107 | €202,664 | +€62,557 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.