HANS EVERS: 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.
HANS EVERS
Largest movements
- Stocks and contracts +€554,912
up €554,912 (+207%), from €267,524 to €822,436
of which Contracts in progress: +€550,000
- Current investments -€250,000
down €250,000 (-71.4%), from €350,000 to €100,000
- Receivables within one year -€56,334
no longer reported in 2025 (was €56,334)
of which Trade receivables: -€46,231
- Cash +€43,467
up €43,467 (+20.4%), from €213,557 to €257,024
mainly Current investments (+€250,000) and Other debts (+€237,550)
- Other debts +€237,550
up €237,550 (+357%), from €66,500 to €304,050
- Reserves -€113,796
down €113,796 (-17.3%), from €656,736 to €542,940
of which Distributable reserves: -€113,600
- Tax, wage and social debts +€88,845
up €88,845 (+151%), from €59,018 to €147,862
of which Taxes: +€72,963
- Debts after one year +€49,246
up €49,246 (+27.1%), from €181,769 to €231,015
of which Other amounts payable: +€71,141
- Gross operating margin +€77,155
up €77,155 (+13.8%), from €558,634 to €635,789
- Staff costs +€58,447
up €58,447 (+25.3%), from €230,952 to €289,399
- Depreciation -€11,988
down €11,988 (-25.5%), from €47,048 to €35,060
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 | €1,116,041 | €1,391,269 | +€275,228 | +24.7% |
| Fixed assets | 21/28 | €207,006 | €190,679 | -€16,327 | -7.9% |
| Tangible fixed assets | 22/27 | €184,312 | €177,985 | -€6,327 | -3.4% |
| Land and buildings | 22 | €125,863 | €125,863 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,935 | €35,319 | +€20,385 | +136% |
| Furniture and vehicles | 24 | €20,865 | €7,050 | -€13,815 | -66.2% |
| Leasing and similar rights | 25 | €22,649 | €9,752 | -€12,897 | -56.9% |
| Financial fixed assets | 28 | €22,694 | €12,694 | -€10,000 | -44.1% |
| Current assets | 29/58 | €909,035 | €1,200,590 | +€291,555 | +32.1% |
| Stocks and contracts in progress | 3 | €267,524 | €822,436 | +€554,912 | +207% |
| Stocks | 30/36 | €17,524 | €22,436 | +€4,912 | +28.0% |
| Contracts in progress | 37 | €250,000 | €800,000 | +€550,000 | +220% |
| Amounts receivable within one year | 40/41 | €56,334 | - | -€56,334 | |
| Trade receivables | 40 | €46,231 | - | -€46,231 | |
| Other amounts receivable | 41 | €10,104 | - | -€10,104 | |
| Current investments | 50/53 | €350,000 | €100,000 | -€250,000 | -71.4% |
| Cash at bank and in hand | 54/58 | €213,557 | €257,024 | +€43,467 | +20.4% |
| Deferred charges and accrued income | 490/1 | €21,619 | €21,130 | -€489 | -2.3% |
| Total equity and liabilities | 10/49 | €1,116,041 | €1,391,269 | +€275,228 | +24.7% |
| Equity | 10/15 | €770,240 | €656,533 | -€113,706 | -14.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €656,736 | €542,940 | -€113,796 | -17.3% |
| Tax-exempt reserves | 132 | €196 | - | -€196 | |
| Distributable reserves | 133 | €656,540 | €542,940 | -€113,600 | -17.3% |
| Profit (loss) carried forward | 14 | €93,504 | €93,593 | +€89 | +0.1% |
| Provisions and deferred taxes | 16 | €65 | - | -€65 | |
| Deferred taxes | 168 | €65 | - | -€65 | |
| Amounts payable | 17/49 | €345,736 | €734,736 | +€388,999 | +113% |
| Amounts payable after more than one year | 17 | €181,769 | €231,015 | +€49,246 | +27.1% |
| Financial debts | 170/4 | €92,667 | €70,772 | -€21,895 | -23.6% |
| Other amounts payable | 178/9 | €89,102 | €160,243 | +€71,141 | +79.8% |
| Amounts payable within one year | 42/48 | €155,220 | €491,431 | +€336,211 | +217% |
| Current portion of amounts payable after more than one year | 42 | €21,336 | €20,854 | -€482 | -2.3% |
| Trade debts | 44 | €8,366 | €18,664 | +€10,298 | +123% |
| Suppliers | 440/4 | €8,366 | €18,664 | +€10,298 | +123% |
| Taxes, remuneration and social security | 45 | €59,018 | €147,862 | +€88,845 | +151% |
| Taxes | 450/3 | €55,151 | €128,114 | +€72,963 | +132% |
| Remuneration and social security | 454/9 | €3,866 | €19,748 | +€15,882 | +411% |
| Other amounts payable | 47/48 | €66,500 | €304,050 | +€237,550 | +357% |
| Accrued charges and deferred income | 492/3 | €8,748 | €12,290 | +€3,542 | +40.5% |
| Non-recurring operating income | 76A | - | €819 | +€819 | |
| Remuneration, social security and pensions | 62 | €230,952 | €289,399 | +€58,447 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,048 | €35,060 | -€11,988 | -25.5% |
| Other operating charges | 640/8 | €1,808 | €2,045 | +€236 | +13.1% |
| Gross operating margin | 9900 | €558,634 | €635,789 | +€77,155 | +13.8% |
| Operating profit (loss) | 9901 | €278,826 | €309,286 | +€30,460 | +10.9% |
| Financial income | 75/76B | €10,239 | €8,362 | -€1,878 | -18.3% |
| Recurring financial income | 75 | €10,239 | €8,362 | -€1,878 | -18.3% |
| Financial charges | 65/66B | €11,922 | €15,407 | +€3,485 | +29.2% |
| Recurring financial charges | 65 | €11,922 | €15,407 | +€3,485 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €277,142 | €302,240 | +€25,098 | +9.1% |
| Transfer from deferred taxes | 780 | €567 | €65 | -€502 | -88.5% |
| Income taxes | 67/77 | €86,037 | €92,012 | +€5,974 | +6.9% |
| Profit (loss) for the period | 9904 | €191,672 | €210,294 | +€18,622 | +9.7% |
| Transfer from tax-exempt reserves | 789 | €1,701 | €196 | -€1,506 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €193,374 | €210,489 | +€17,116 | +8.9% |
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 14 October 2026 via checked.be.