NEW EVER BEST: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
NEW EVER BEST
Largest movements
- Receivables within one year +€14,452
up €14,452 (+106%), from €13,618 to €28,070
of which Trade receivables: +€20,014
- Tangible fixed assets -€4,459
down €4,459 (-30.9%), from €14,419 to €9,959
of which Furniture and vehicles: -€3,688
- Stocks and contracts -€3,848
down €3,848 (-11.6%), from €33,139 to €29,291
- Cash +€3,730
up €3,730 (+21.8%), from €17,120 to €20,850
mainly Tax, wage and social debts (+€7,165) and Net result for the year (+€6,197)
- Deferred charges and accrued income -€1,961
down €1,961 (-61.3%), from €3,197 to €1,236
- Tax, wage and social debts +€7,165
up €7,165 (+1,168%), from €613 to €7,779
of which Taxes: +€4,765
- Profit (loss) carried forward +€6,197
up €6,197 (+3.2%), from -€195,924 to -€189,727
- Current portion of long-term debt -€4,577
down €4,577 (-37.9%), from €12,069 to €7,492
- Other debts -€1,000
down €1,000 (-97.8%), from €1,022 to €22
- Gross operating margin +€7,094
up €7,094 (+51.2%), from €13,862 to €20,956
- Staff costs +€3,208
new in 2024: €3,208
- Other operating charges +€2,899
up €2,899 (+108%), from €2,685 to €5,584
- Taxes +€1,038
new in 2024: €1,038
- Financial charges -€327
down €327 (-41.0%), from €797 to €470
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,518 | €89,431 | +€7,914 | +9.7% |
| Fixed assets | 21/28 | €14,444 | €9,984 | -€4,459 | -30.9% |
| Tangible fixed assets | 22/27 | €14,419 | €9,959 | -€4,459 | -30.9% |
| Land and buildings | 22 | €1,344 | €633 | -€711 | -52.9% |
| Plant, machinery and equipment | 23 | €97 | €37 | -€60 | -62.0% |
| Furniture and vehicles | 24 | €12,977 | €9,289 | -€3,688 | -28.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €67,074 | €79,447 | +€12,373 | +18.4% |
| Stocks and contracts in progress | 3 | €33,139 | €29,291 | -€3,848 | -11.6% |
| Stocks | 30/36 | €33,139 | €29,291 | -€3,848 | -11.6% |
| Amounts receivable within one year | 40/41 | €13,618 | €28,070 | +€14,452 | +106% |
| Trade receivables | 40 | €7,572 | €27,586 | +€20,014 | +264% |
| Other amounts receivable | 41 | €6,046 | €483 | -€5,562 | -92.0% |
| Cash at bank and in hand | 54/58 | €17,120 | €20,850 | +€3,730 | +21.8% |
| Deferred charges and accrued income | 490/1 | €3,197 | €1,236 | -€1,961 | -61.3% |
| Total equity and liabilities | 10/49 | €81,518 | €89,431 | +€7,914 | +9.7% |
| Equity | 10/15 | €64,076 | €70,273 | +€6,197 | +9.7% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Revaluation surpluses | 12 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,924 | -€189,727 | +€6,197 | +3.2% |
| Amounts payable | 17/49 | €17,441 | €19,158 | +€1,717 | +9.8% |
| Amounts payable after more than one year | 17 | €840 | €840 | = | 0.0% |
| Other amounts payable | 178/9 | €840 | €840 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,601 | €18,318 | +€1,717 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €12,069 | €7,492 | -€4,577 | -37.9% |
| Trade debts | 44 | €2,896 | €3,025 | +€128 | +4.4% |
| Suppliers | 440/4 | €2,896 | €3,025 | +€128 | +4.4% |
| Taxes, remuneration and social security | 45 | €613 | €7,779 | +€7,165 | +1,168% |
| Taxes | 450/3 | €613 | €5,378 | +€4,765 | +777% |
| Remuneration and social security | 454/9 | - | €2,401 | +€2,401 | |
| Other amounts payable | 47/48 | €1,022 | €22 | -€1,000 | -97.8% |
| Remuneration, social security and pensions | 62 | - | €3,208 | +€3,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,723 | €4,459 | -€264 | -5.6% |
| Other operating charges | 640/8 | €2,685 | €5,584 | +€2,899 | +108% |
| Gross operating margin | 9900 | €13,862 | €20,956 | +€7,094 | +51.2% |
| Operating profit (loss) | 9901 | €6,454 | €7,706 | +€1,252 | +19.4% |
| Financial charges | 65/66B | €797 | €470 | -€327 | -41.0% |
| Recurring financial charges | 65 | €797 | €470 | -€327 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €5,657 | €7,235 | +€1,579 | +27.9% |
| Income taxes | 67/77 | - | €1,038 | +€1,038 | |
| Profit (loss) for the period | 9904 | €5,657 | €6,197 | +€540 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,657 | €6,197 | +€540 | +9.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.