INKOOPCENTRA EVERGEM: 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.
What changed
INKOOPCENTRA EVERGEM
NACE 46.392, Non-specialised wholesale
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.6m
2024 · -€847,034-€739,159
Equity
-€2.0m
2024 · -€421,015-€1.6m
Cash
€107,574
2024 · €77,045+€30,529
Balance sheet total
€2.4m
2024 · €2.5m-€73,984
Largest movements
Assets
- Tangible fixed assets -€192,728
down €192,728 (-12.7%), from €1.5m to €1.3m
of which Land and buildings: -€133,462
- Receivables within one year +€106,860
up €106,860 (+100.9%), from €105,859 to €212,719
of which Trade receivables: +€91,262
- Cash +€30,529
up €30,529 (+39.6%), from €77,045 to €107,574
mainly Trade debts (+€1.2m) and Tax, wage and social debts (+€289,147)
Equity and liabilities
- Profit (loss) carried forward -€1.6m
down €1.6m (-81.8%), from -€1.9m to -€3.5m
- Trade debts +€1.2m
up €1.2m (+53.4%), from €2.3m to €3.6m
- Tax, wage and social debts +€289,147
up €289,147 (+151.4%), from €190,936 to €480,083
of which Remuneration and social security: +€215,074
Income statement
- Goods and materials +€1.3m
up €1.3m (+16.2%), from €8.0m to €9.3m
of which Purchases: +€1.3m
- Turnover +€1.3m
up €1.3m (+12.6%), from €10.2m to €11.5m
- Services and other goods +€391,661
up €391,661 (+28.3%), from €1.4m to €1.8m
- Staff costs +€326,454
up €326,454 (+25.8%), from €1.3m to €1.6m
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.
Result 2024
-€847,034
Turnover
+€1.3m
Other operating income
+€2,838
Goods and materials
-€1.3m
Services and other goods
-€391,661
Staff costs
-€326,454
Depreciation
-€13,058
Other operating charges
+€470
Other operating items
+€7,681
Financial income
-€1,055
Financial charges
-€7,715
Taxes
+€128
Result 2025
-€1.6m
Cash bridge derived
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.
From operations
+€43,925
Investment
-€11,464
Financing
-€1,932
Cash 2024
€77,045
From operations (derived)
+€43,925
Net result for the year
-€1.6m
Depreciation
+€204,192
Stocks and contracts
+€18,551
Receivables within one year
-€106,860
Deferred charges and accrued income
+€93
Trade debts
+€1.2m
Tax, wage and social debts
+€289,147
Accrued charges and deferred income
-€14,889
Investment (derived)
-€11,464
Investment in fixed assets (net)
-€11,464
Financing
-€1,932
Contributions, distributions and other
-€1,932
Cash 2025
€107,574
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,506,217 | €2,432,233 | -€73,984 | -3.0% |
| Fixed assets | 21/28 | €1,514,212 | €1,321,484 | -€192,728 | -12.7% |
| Tangible fixed assets | 22/27 | €1,514,212 | €1,321,484 | -€192,728 | -12.7% |
| Land and buildings | 22 | €1,275,086 | €1,141,624 | -€133,462 | -10.5% |
| Plant, machinery and equipment | 23 | €38,054 | €32,754 | -€5,300 | -13.9% |
| Furniture and vehicles | 24 | €201,072 | €147,106 | -€53,966 | -26.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €992,005 | €1,110,749 | +€118,744 | +12.0% |
| Stocks and contracts in progress | 3 | €809,008 | €790,456 | -€18,551 | -2.3% |
| Stocks | 30/36 | €809,008 | €790,456 | -€18,551 | -2.3% |
| Goods purchased for resale | 34 | €809,008 | €790,456 | -€18,551 | -2.3% |
| Amounts receivable within one year | 40/41 | €105,859 | €212,719 | +€106,860 | +100.9% |
| Trade receivables | 40 | €104,291 | €195,553 | +€91,262 | +87.5% |
| Other amounts receivable | 41 | €1,568 | €17,166 | +€15,598 | +994.7% |
| Cash at bank and in hand | 54/58 | €77,045 | €107,574 | +€30,529 | +39.6% |
| Deferred charges and accrued income | 490/1 | €93 | €0 | -€93 | -100.0% |
| Total equity and liabilities | 10/49 | €2,506,217 | €2,432,233 | -€73,984 | -3.0% |
| Equity | 10/15 | -€421,015 | -€2,009,139 | -€1.6m | -377.2% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,938,366 | -€3,524,558 | -€1.6m | -81.8% |
| Investment grants | 15 | €17,351 | €15,419 | -€1,932 | -11.1% |
| Amounts payable | 17/49 | €2,927,232 | €4,441,372 | +€1.5m | +51.7% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,512,343 | €4,041,372 | +€1.5m | +60.9% |
| Trade debts | 44 | €2,321,407 | €3,561,289 | +€1.2m | +53.4% |
| Suppliers | 440/4 | €2,321,407 | €3,561,289 | +€1.2m | +53.4% |
| Taxes, remuneration and social security | 45 | €190,936 | €480,083 | +€289,147 | +151.4% |
| Taxes | 450/3 | €0 | €74,073 | +€74,073 | |
| Remuneration and social security | 454/9 | €190,936 | €406,010 | +€215,074 | +112.6% |
| Accrued charges and deferred income | 492/3 | €14,889 | €0 | -€14,889 | -100.0% |
| Operating income | 70/76A | €10,282,157 | €11,577,603 | +€1.3m | +12.6% |
| Turnover | 70 | €10,221,042 | €11,513,649 | +€1.3m | +12.6% |
| Other operating income | 74 | €61,116 | €63,954 | +€2,838 | +4.6% |
| Operating charges | 60/66A | €11,121,069 | €13,147,031 | +€2.0m | +18.2% |
| Goods for resale, raw materials and consumables | 60 | €8,023,127 | €9,326,066 | +€1.3m | +16.2% |
| Purchases | 600/8 | €8,010,306 | €9,307,515 | +€1.3m | +16.2% |
| Change in stocks: decrease (increase) | 609 | €12,820 | €18,551 | +€5,731 | +44.7% |
| Services and other goods | 61 | €1,383,001 | €1,774,662 | +€391,661 | +28.3% |
| Remuneration, social security and pensions | 62 | €1,265,188 | €1,591,642 | +€326,454 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,135 | €204,192 | +€13,058 | +6.8% |
| Other operating charges | 640/8 | €9,325 | €8,856 | -€470 | -5.0% |
| Non-recurring operating charges | 66A | €249,294 | €241,613 | -€7,681 | -3.1% |
| Operating profit (loss) | 9901 | -€838,912 | -€1,569,429 | -€730,517 | -87.1% |
| Financial income | 75/76B | €7,836 | €6,781 | -€1,055 | -13.5% |
| Recurring financial income | 75 | €7,836 | €6,781 | -€1,055 | -13.5% |
| Income from current assets | 751 | €738 | €1,113 | +€376 | +51.0% |
| Other financial income | 752/9 | €7,098 | €5,667 | -€1,431 | -20.2% |
| Financial charges | 65/66B | €15,474 | €23,188 | +€7,715 | +49.9% |
| Recurring financial charges | 65 | €15,474 | €23,188 | +€7,715 | +49.9% |
| Debt charges | 650 | €14,889 | €20,000 | +€5,111 | +34.3% |
| Other financial charges | 652/9 | €585 | €3,188 | +€2,604 | +445.4% |
| Profit (loss) for the period before taxes | 9903 | -€846,550 | -€1,585,836 | -€739,287 | -87.3% |
| Income taxes | 67/77 | €484 | €356 | -€128 | -26.5% |
| Taxes | 670/3 | €484 | €356 | -€128 | -26.5% |
| Profit (loss) for the period | 9904 | -€847,034 | -€1,586,192 | -€739,159 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€847,034 | -€1,586,192 | -€739,159 | -87.3% |
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 10 October 2026 via checked.be.