GEORGES EVERAERT & Cie: 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.
GEORGES EVERAERT & Cie
Largest movements
- Current investments -€40,000
down €40,000 (-50.0%), from €80,000 to €40,000
- Receivables within one year +€33,316
up €33,316 (+59.4%), from €56,113 to €89,429
of which Other amounts receivable: +€39,091
- Cash +€23,720
up €23,720 (+99.0%), from €23,950 to €47,670
mainly Current investments (+€40,000) and Depreciation (+€22,172)
- Tangible fixed assets -€22,172
down €22,172 (-16.1%), from €138,014 to €115,842
- Reserves -€5,329
down €5,329 (-2.1%), from €251,753 to €246,423
of which Tax-exempt reserves: -€5,329
- Gross operating margin +€5,909
up €5,909 (+41.4%), from €14,279 to €20,187
- Financial income -€1,426
down €1,426 (-47.4%), from €3,010 to €1,584
- Taxes +€1,266
up €1,266 (+65.8%), from €1,924 to €3,190
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 | €298,958 | €293,748 | -€5,210 | -1.7% |
| Fixed assets | 21/28 | €138,014 | €115,842 | -€22,172 | -16.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €138,014 | €115,842 | -€22,172 | -16.1% |
| Land and buildings | 22 | €97,338 | €88,295 | -€9,043 | -9.3% |
| Plant, machinery and equipment | 23 | €31,618 | €27,061 | -€4,558 | -14.4% |
| Furniture and vehicles | 24 | €8,429 | €486 | -€7,943 | -94.2% |
| Other tangible fixed assets | 26 | €629 | €0 | -€629 | -100% |
| Current assets | 29/58 | €160,944 | €177,906 | +€16,962 | +10.5% |
| Amounts receivable within one year | 40/41 | €56,113 | €89,429 | +€33,316 | +59.4% |
| Trade receivables | 40 | €14,614 | €8,839 | -€5,775 | -39.5% |
| Other amounts receivable | 41 | €41,499 | €80,590 | +€39,091 | +94.2% |
| Current investments | 50/53 | €80,000 | €40,000 | -€40,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €23,950 | €47,670 | +€23,720 | +99.0% |
| Deferred charges and accrued income | 490/1 | €882 | €808 | -€74 | -8.4% |
| Total equity and liabilities | 10/49 | €298,958 | €293,748 | -€5,210 | -1.7% |
| Equity | 10/15 | €258,724 | €255,830 | -€2,894 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,753 | €246,423 | -€5,329 | -2.1% |
| Non-distributable reserves | 130/1 | €6,359 | €6,359 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,359 | €6,359 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,973 | €57,644 | -€5,329 | -8.5% |
| Distributable reserves | 133 | €182,420 | €182,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €771 | €3,207 | +€2,435 | +316% |
| Provisions and deferred taxes | 16 | €32,426 | €29,682 | -€2,744 | -8.5% |
| Deferred taxes | 168 | €32,426 | €29,682 | -€2,744 | -8.5% |
| Amounts payable | 17/49 | €7,808 | €8,236 | +€428 | +5.5% |
| Amounts payable within one year | 42/48 | €7,808 | €8,236 | +€428 | +5.5% |
| Trade debts | 44 | €588 | €1,981 | +€1,393 | +237% |
| Suppliers | 440/4 | €588 | €1,981 | +€1,393 | +237% |
| Taxes, remuneration and social security | 45 | €6,338 | €6,173 | -€165 | -2.6% |
| Taxes | 450/3 | €6,338 | €6,173 | -€165 | -2.6% |
| Other amounts payable | 47/48 | €882 | €82 | -€800 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,998 | €22,172 | +€175 | +0.8% |
| Other operating charges | 640/8 | €1,722 | €1,755 | +€33 | +1.9% |
| Gross operating margin | 9900 | €14,279 | €20,187 | +€5,909 | +41.4% |
| Operating profit (loss) | 9901 | -€9,441 | -€3,740 | +€5,701 | +60.4% |
| Financial income | 75/76B | €3,010 | €1,584 | -€1,426 | -47.4% |
| Recurring financial income | 75 | €3,010 | €1,584 | -€1,426 | -47.4% |
| Financial charges | 65/66B | €296 | €292 | -€4 | -1.4% |
| Recurring financial charges | 65 | €296 | €292 | -€4 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,727 | -€2,448 | +€4,279 | +63.6% |
| Transfer from deferred taxes | 780 | €2,744 | €2,744 | = | 0.0% |
| Income taxes | 67/77 | €1,924 | €3,190 | +€1,266 | +65.8% |
| Profit (loss) for the period | 9904 | -€5,907 | -€2,894 | +€3,013 | +51.0% |
| Transfer from tax-exempt reserves | 789 | €5,329 | €5,329 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€577 | €2,435 | +€3,013 |
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.