PDG-EVERGEM: 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.
PDG-EVERGEM
Largest movements
- Receivables within one year +€35,694
up €35,694 (+17.2%), from €207,990 to €243,683
of which Other amounts receivable: +€41,077
- Cash -€6,508
down €6,508 (-4.0%), from €160,849 to €154,342
mainly Receivables within one year (-€35,694) and Trade debts (-€5,644)
- Reserves +€38,289
up €38,289 (+10.8%), from €354,555 to €392,843
of which Distributable reserves: +€38,289
- Trade debts -€5,644
down €5,644 (-91.7%), from €6,154 to €511
- Gross operating margin -€8,299
down €8,299 (-13.8%), from €60,320 to €52,021
- Financial income +€7,178
up €7,178 (+53726.1%), from €13 to €7,191
- Other operating charges -€1,593
down €1,593 (-68.5%), from €2,324 to €731
- Depreciation +€746
up €746 (+18.8%), from €3,976 to €4,721
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €378,651 | €408,288 | +€29,637 | +7.8% |
| Fixed assets | 21/28 | €9,812 | €9,260 | -€552 | -5.6% |
| Tangible fixed assets | 22/27 | €9,812 | €9,260 | -€552 | -5.6% |
| Land and buildings | 22 | €1,654 | €2,572 | +€918 | +55.5% |
| Plant, machinery and equipment | 23 | €8,158 | €4,822 | -€3,337 | -40.9% |
| Furniture and vehicles | 24 | - | €1,866 | +€1,866 | |
| Current assets | 29/58 | €368,839 | €399,029 | +€30,189 | +8.2% |
| Amounts receivable within one year | 40/41 | €207,990 | €243,683 | +€35,694 | +17.2% |
| Trade receivables | 40 | €19,438 | €14,055 | -€5,383 | -27.7% |
| Other amounts receivable | 41 | €188,552 | €229,629 | +€41,077 | +21.8% |
| Cash at bank and in hand | 54/58 | €160,849 | €154,342 | -€6,508 | -4.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,004 | +€1,004 | |
| Total equity and liabilities | 10/49 | €378,651 | €408,288 | +€29,637 | +7.8% |
| Equity | 10/15 | €354,557 | €392,845 | +€38,289 | +10.8% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €354,555 | €392,843 | +€38,289 | +10.8% |
| Non-distributable reserves | 130/1 | €18,548 | €18,548 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,548 | €18,548 | = | 0.0% |
| Distributable reserves | 133 | €336,007 | €374,295 | +€38,289 | +11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,095 | €15,443 | -€8,652 | -35.9% |
| Amounts payable within one year | 42/48 | €24,095 | €15,175 | -€8,919 | -37.0% |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Other loans | 439 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €6,154 | €511 | -€5,644 | -91.7% |
| Suppliers | 440/4 | €6,154 | €511 | -€5,644 | -91.7% |
| Taxes, remuneration and social security | 45 | €7,940 | €4,665 | -€3,276 | -41.3% |
| Taxes | 450/3 | €7,940 | €4,665 | -€3,276 | -41.3% |
| Accrued charges and deferred income | 492/3 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,976 | €4,721 | +€746 | +18.8% |
| Other operating charges | 640/8 | €2,324 | €731 | -€1,593 | -68.5% |
| Gross operating margin | 9900 | €60,320 | €52,021 | -€8,299 | -13.8% |
| Operating profit (loss) | 9901 | €54,020 | €46,569 | -€7,451 | -13.8% |
| Financial income | 75/76B | €13 | €7,191 | +€7,178 | +53726.1% |
| Recurring financial income | 75 | €13 | €7,191 | +€7,178 | +53726.1% |
| Financial charges | 65/66B | €420 | €567 | +€147 | +34.9% |
| Recurring financial charges | 65 | €420 | €567 | +€147 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €53,613 | €53,193 | -€420 | -0.8% |
| Income taxes | 67/77 | €14,957 | €14,915 | -€42 | -0.3% |
| Profit (loss) for the period | 9904 | €38,656 | €38,278 | -€378 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,656 | €38,278 | -€378 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.