nEverest: 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.
nEverest
Largest movements
- Cash -€580,346
down €580,346 (-99.8%), from €581,315 to €969
mainly Contributions, distributions and other (-€630,041) and Debts after one year (-€30,494)
- Current investments -€110,068
down €110,068 (-17.4%), from €633,055 to €522,987
- Receivables within one year +€19,179
up €19,179 (+23.2%), from €82,615 to €101,794
of which Trade receivables: +€13,310
- Reserves -€630,041
down €630,041 (-47.7%), from €1.3m to €690,097
- Debts after one year -€30,494
down €30,494 (-32.3%), from €94,267 to €63,773
- Gross operating margin -€80,324
down €80,324, from €38,381 to -€41,943
- Financial income +€34,183
up €34,183 (+107%), from €32,049 to €66,232
of which Financial income: +€34,183
- Taxes -€12,466
down €12,466 (-97.9%), from €12,728 to €262
- Financial charges -€9,875
down €9,875 (-72.9%), from €13,545 to €3,670
- Depreciation +€2,918
up €2,918 (+12.1%), from €24,150 to €27,068
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 | €1,465,891 | €788,237 | -€677,654 | -46.2% |
| Fixed assets | 21/28 | €128,064 | €119,332 | -€8,732 | -6.8% |
| Tangible fixed assets | 22/27 | €94,104 | €83,278 | -€10,826 | -11.5% |
| Land and buildings | 22 | €6,228 | €4,575 | -€1,653 | -26.5% |
| Furniture and vehicles | 24 | €87,875 | €78,703 | -€9,172 | -10.4% |
| Financial fixed assets | 28 | €33,960 | €36,054 | +€2,093 | +6.2% |
| Current assets | 29/58 | €1,337,826 | €668,905 | -€668,921 | -50.0% |
| Amounts receivable after more than one year | 29 | €38,169 | €39,785 | +€1,616 | +4.2% |
| Other amounts receivable | 291 | €38,169 | €39,785 | +€1,616 | +4.2% |
| Amounts receivable within one year | 40/41 | €82,615 | €101,794 | +€19,179 | +23.2% |
| Trade receivables | 40 | €8,773 | €22,083 | +€13,310 | +152% |
| Other amounts receivable | 41 | €73,843 | €79,711 | +€5,869 | +7.9% |
| Current investments | 50/53 | €633,055 | €522,987 | -€110,068 | -17.4% |
| Cash at bank and in hand | 54/58 | €581,315 | €969 | -€580,346 | -99.8% |
| Deferred charges and accrued income | 490/1 | €2,672 | €3,370 | +€698 | +26.1% |
| Total equity and liabilities | 10/49 | €1,465,891 | €788,237 | -€677,654 | -46.2% |
| Equity | 10/15 | €1,321,138 | €682,417 | -€638,721 | -48.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,320,138 | €690,097 | -€630,041 | -47.7% |
| Distributable reserves | 133 | €1,320,138 | €690,097 | -€630,041 | -47.7% |
| Profit (loss) carried forward | 14 | - | -€8,680 | -€8,680 | |
| Amounts payable | 17/49 | €144,753 | €105,821 | -€38,932 | -26.9% |
| Amounts payable after more than one year | 17 | €94,267 | €63,773 | -€30,494 | -32.3% |
| Financial debts | 170/4 | €94,267 | €63,773 | -€30,494 | -32.3% |
| Amounts payable within one year | 42/48 | €47,443 | €38,997 | -€8,446 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €32,136 | €32,999 | +€863 | +2.7% |
| Financial debts | 43 | €12,404 | €1,176 | -€11,228 | -90.5% |
| Credit institutions | 430/8 | €12,404 | €1,176 | -€11,228 | -90.5% |
| Trade debts | 44 | €2,042 | €4,256 | +€2,214 | +108% |
| Suppliers | 440/4 | €2,042 | €4,256 | +€2,214 | +108% |
| Taxes, remuneration and social security | 45 | €860 | €566 | -€294 | -34.2% |
| Taxes | 450/3 | €860 | €566 | -€294 | -34.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,042 | €3,051 | +€8 | +0.3% |
| Non-recurring operating income | 76A | €41,500 | €0 | -€41,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,150 | €27,068 | +€2,918 | +12.1% |
| Other operating charges | 640/8 | €1,582 | €1,970 | +€389 | +24.6% |
| Gross operating margin | 9900 | €38,381 | -€41,943 | -€80,324 | |
| Operating profit (loss) | 9901 | €12,650 | -€70,981 | -€83,631 | |
| Financial income | 75/76B | €32,049 | €66,232 | +€34,183 | +107% |
| Recurring financial income | 75 | €32,049 | €66,232 | +€34,183 | +107% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €13,545 | €3,670 | -€9,875 | -72.9% |
| Recurring financial charges | 65 | €13,545 | €3,670 | -€9,875 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €31,154 | -€8,419 | -€39,573 | |
| Income taxes | 67/77 | €12,728 | €262 | -€12,466 | -97.9% |
| Profit (loss) for the period | 9904 | €18,426 | -€8,680 | -€27,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,426 | -€8,680 | -€27,107 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.