NATUURSTEEN EVERAERT: what changed
What changed
NATUURSTEEN EVERAERT
NACE 23.700, Cutting, shaping and finishing of stone
filed annual accounts (NBB)
Net result for the year
€21,693
2024 · -€4,280+€25,973
Equity
€33,168
2024 · €11,475+€21,693
Cash
€10,809
2024 · €4,709+€6,100
Balance sheet total
€108,248
2024 · €114,434-€6,186
Largest movements
Assets
- Tangible fixed assets -€7,452
down €7,452 (-15.8%), from €47,106 to €39,655
of which Furniture and vehicles: -€7,062
- Cash +€6,100
up €6,100 (+130%), from €4,709 to €10,809
mainly Net result for the year (+€21,693) and Depreciation (+€10,090)
- Receivables within one year -€4,159
down €4,159 (-10.4%), from €39,879 to €35,720
of which Other amounts receivable: -€2,477
Equity and liabilities
- Profit (loss) carried forward +€21,693
up €21,693 (+47.2%), from -€45,955 to -€24,262
- Trade debts -€20,348
down €20,348 (-90.0%), from €22,617 to €2,269
- Debts after one year -€15,113
down €15,113 (-27.5%), from €55,012 to €39,899
- Tax, wage and social debts +€4,566
up €4,566, from €0 to €4,566
- Other debts +€2,088
up €2,088 (+12.8%), from €16,361 to €18,448
Income statement
- Gross operating margin +€33,389
up €33,389 (+1,019%), from €3,276 to €36,665
- Depreciation +€5,893
up €5,893 (+140%), from €4,198 to €10,090
- Financial charges +€1,911
up €1,911 (+84.9%), from €2,250 to €4,161
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,280
Gross operating margin
+€33,389
Depreciation
-€5,893
Other operating charges
+€305
Financial income
+€83
Financial charges
-€1,911
Result 2025
€21,693
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,969
Investment
-€2,639
Financing
-€14,230
Cash 2024
€4,709
From operations (derived)
+€22,969
Net result for the year
+€21,693
Depreciation
+€10,090
Stocks and contracts
+€324
Receivables within one year
+€4,159
Deferred charges and accrued income
+€352
Trade debts
-€20,348
Tax, wage and social debts
+€4,566
Other debts
+€2,088
Accrued charges and deferred income
+€46
Investment (derived)
-€2,639
Investment in fixed assets (net)
-€2,639
Financing
-€14,230
Debts after one year
-€15,113
Current portion of long-term debt
+€883
Cash 2025
€10,809
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,434 | €108,248 | -€6,186 | -5.4% |
| Fixed assets | 21/28 | €49,256 | €41,805 | -€7,452 | -15.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €47,106 | €39,655 | -€7,452 | -15.8% |
| Plant, machinery and equipment | 23 | €313 | €0 | -€313 | -100% |
| Furniture and vehicles | 24 | €38,124 | €31,062 | -€7,062 | -18.5% |
| Other tangible fixed assets | 26 | €8,669 | €8,593 | -€76 | -0.9% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €65,178 | €66,443 | +€1,266 | +1.9% |
| Stocks and contracts in progress | 3 | €20,238 | €19,914 | -€324 | -1.6% |
| Stocks | 30/36 | €20,238 | €19,914 | -€324 | -1.6% |
| Amounts receivable within one year | 40/41 | €39,879 | €35,720 | -€4,159 | -10.4% |
| Trade receivables | 40 | €37,402 | €35,720 | -€1,682 | -4.5% |
| Other amounts receivable | 41 | €2,477 | €0 | -€2,477 | -100% |
| Cash at bank and in hand | 54/58 | €4,709 | €10,809 | +€6,100 | +130% |
| Deferred charges and accrued income | 490/1 | €352 | €0 | -€352 | -100% |
| Total equity and liabilities | 10/49 | €114,434 | €108,248 | -€6,186 | -5.4% |
| Equity | 10/15 | €11,475 | €33,168 | +€21,693 | +189% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €7,851 | €7,851 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,894 | €2,894 | = | 0.0% |
| Distributable reserves | 133 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,955 | -€24,262 | +€21,693 | +47.2% |
| Amounts payable | 17/49 | €102,959 | €75,080 | -€27,879 | -27.1% |
| Amounts payable after more than one year | 17 | €55,012 | €39,899 | -€15,113 | -27.5% |
| Financial debts | 170/4 | €55,012 | €39,899 | -€15,113 | -27.5% |
| Amounts payable within one year | 42/48 | €46,801 | €33,989 | -€12,812 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €7,823 | €8,706 | +€883 | +11.3% |
| Trade debts | 44 | €22,617 | €2,269 | -€20,348 | -90.0% |
| Suppliers | 440/4 | €22,617 | €2,269 | -€20,348 | -90.0% |
| Taxes, remuneration and social security | 45 | €0 | €4,566 | +€4,566 | |
| Taxes | 450/3 | €0 | €4,566 | +€4,566 | |
| Other amounts payable | 47/48 | €16,361 | €18,448 | +€2,088 | +12.8% |
| Accrued charges and deferred income | 492/3 | €1,146 | €1,192 | +€46 | +4.0% |
| Non-recurring operating income | 76A | €12,304 | €0 | -€12,304 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,198 | €10,090 | +€5,893 | +140% |
| Other operating charges | 640/8 | €1,135 | €830 | -€305 | -26.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €3,276 | €36,665 | +€33,389 | +1,019% |
| Operating profit (loss) | 9901 | -€2,056 | €25,745 | +€27,801 | |
| Financial income | 75/76B | €27 | €109 | +€83 | +307% |
| Recurring financial income | 75 | €27 | €109 | +€83 | +307% |
| Financial charges | 65/66B | €2,250 | €4,161 | +€1,911 | +84.9% |
| Recurring financial charges | 65 | €2,250 | €4,161 | +€1,911 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,280 | €21,693 | +€25,973 | |
| Profit (loss) for the period | 9904 | -€4,280 | €21,693 | +€25,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,280 | €21,693 | +€25,973 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.