IEVERANS: 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.
IEVERANS
Largest movements
- Tangible fixed assets +€73,820
up €73,820 (+1086.5%), from €6,794 to €80,614
of which Furniture and vehicles: +€74,320
- Cash -€23,678
down €23,678 (-56.6%), from €41,867 to €18,189
mainly Investment in fixed assets (net) (-€93,355) and Trade debts (-€13,076)
- Receivables within one year +€9,776
up €9,776 (+767.5%), from €1,274 to €11,050
of which Trade receivables: +€11,050
- Debts after one year +€54,557
new in 2024: €54,557
- Current portion of long-term debt +€15,866
new in 2024: €15,866
- Trade debts -€13,076
down €13,076 (-86.2%), from €15,175 to €2,099
- Profit (loss) carried forward -€4,158
down €4,158 (-30.3%), from €13,739 to €9,581
- Tax, wage and social debts +€3,928
up €3,928 (+34.4%), from €11,411 to €15,339
of which Taxes: +€6,654
- Depreciation +€18,191
up €18,191 (+1353.4%), from €1,344 to €19,535
- Gross operating margin -€13,524
down €13,524 (-37.9%), from €35,678 to €22,154
- Taxes -€8,280
down €8,280 (-95.3%), from €8,685 to €405
- Financial charges +€2,687
up €2,687 (+493.9%), from €544 to €3,231
- Other operating charges +€2,214
up €2,214 (+235.7%), from €939 to €3,153
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 | €50,464 | €110,132 | +€59,668 | +118.2% |
| Fixed assets | 21/28 | €6,794 | €80,614 | +€73,820 | +1086.5% |
| Tangible fixed assets | 22/27 | €6,794 | €80,614 | +€73,820 | +1086.5% |
| Land and buildings | 22 | €2,323 | €1,823 | -€500 | -21.5% |
| Furniture and vehicles | 24 | €4,472 | €78,791 | +€74,320 | +1662.0% |
| Current assets | 29/58 | €43,670 | €29,518 | -€14,152 | -32.4% |
| Amounts receivable within one year | 40/41 | €1,274 | €11,050 | +€9,776 | +767.5% |
| Trade receivables | 40 | - | €11,050 | +€11,050 | |
| Other amounts receivable | 41 | €1,274 | €0 | -€1,274 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,867 | €18,189 | -€23,678 | -56.6% |
| Deferred charges and accrued income | 490/1 | €529 | €278 | -€250 | -47.4% |
| Total equity and liabilities | 10/49 | €50,464 | €110,132 | +€59,668 | +118.2% |
| Equity | 10/15 | €16,239 | €12,081 | -€4,158 | -25.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,739 | €9,581 | -€4,158 | -30.3% |
| Amounts payable | 17/49 | €34,225 | €98,051 | +€63,826 | +186.5% |
| Amounts payable after more than one year | 17 | - | €54,557 | +€54,557 | |
| Financial debts | 170/4 | - | €54,557 | +€54,557 | |
| Amounts payable within one year | 42/48 | €34,225 | €43,495 | +€9,269 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | - | €15,866 | +€15,866 | |
| Trade debts | 44 | €15,175 | €2,099 | -€13,076 | -86.2% |
| Suppliers | 440/4 | €15,175 | €2,099 | -€13,076 | -86.2% |
| Taxes, remuneration and social security | 45 | €11,411 | €15,339 | +€3,928 | +34.4% |
| Taxes | 450/3 | €8,685 | €15,339 | +€6,654 | +76.6% |
| Remuneration and social security | 454/9 | €2,726 | - | -€2,726 | |
| Other amounts payable | 47/48 | €7,639 | €10,190 | +€2,552 | +33.4% |
| Remuneration, social security and pensions | 62 | €51 | - | -€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,344 | €19,535 | +€18,191 | +1353.4% |
| Other operating charges | 640/8 | €939 | €3,153 | +€2,214 | +235.7% |
| Gross operating margin | 9900 | €35,678 | €22,154 | -€13,524 | -37.9% |
| Operating profit (loss) | 9901 | €33,344 | -€534 | -€33,878 | |
| Financial income | 75/76B | €1,253 | €12 | -€1,241 | -99.0% |
| Recurring financial income | 75 | €1,253 | €12 | -€1,241 | -99.0% |
| Financial charges | 65/66B | €544 | €3,231 | +€2,687 | +493.9% |
| Recurring financial charges | 65 | €544 | €3,231 | +€2,687 | +493.9% |
| Profit (loss) for the period before taxes | 9903 | €34,053 | -€3,753 | -€37,806 | |
| Income taxes | 67/77 | €8,685 | €405 | -€8,280 | -95.3% |
| Profit (loss) for the period | 9904 | €25,367 | -€4,158 | -€29,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,367 | -€4,158 | -€29,526 |
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 30 September 2026 via checked.be.