VAN EVERBROECK P.: 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.
VAN EVERBROECK P.
Largest movements
- Current investments +€218,300
new in 2024: €218,300
- Cash -€194,529
no longer reported in 2024 (was €194,529)
- Receivables within one year +€66,455
up €66,455 (+531%), from €12,514 to €78,969
of which Trade receivables: +€47,410
- Tangible fixed assets -€10,288
down €10,288 (-38.1%), from €27,028 to €16,740
of which Furniture and vehicles: -€6,284
- Profit (loss) carried forward +€75,594
up €75,594 (+95.5%), from -€79,146 to -€3,552
- Reserves -€50,000
down €50,000 (-47.4%), from €105,576 to €55,576
of which Distributable reserves: -€50,000
- Trade debts +€31,157
up €31,157 (+761%), from €4,094 to €35,251
- Tax, wage and social debts +€19,754
up €19,754 (+406%), from €4,861 to €24,615
of which Remuneration and social security: +€23,995
- Gross operating margin +€84,595
up €84,595, from -€73,010 to €11,585
- Depreciation +€1,993
up €1,993 (+36.3%), from €5,489 to €7,482
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,366 | €315,071 | +€80,705 | +34.4% |
| Fixed assets | 21/28 | €27,113 | €16,824 | -€10,289 | -37.9% |
| Tangible fixed assets | 22/27 | €27,028 | €16,740 | -€10,288 | -38.1% |
| Plant, machinery and equipment | 23 | €14,908 | €10,904 | -€4,004 | -26.9% |
| Furniture and vehicles | 24 | €12,120 | €5,836 | -€6,284 | -51.8% |
| Financial fixed assets | 28 | €84 | €84 | -€0 | -0.3% |
| Current assets | 29/58 | €207,254 | €298,247 | +€90,993 | +43.9% |
| Amounts receivable within one year | 40/41 | €12,514 | €78,969 | +€66,455 | +531% |
| Trade receivables | 40 | €12,514 | €59,924 | +€47,410 | +379% |
| Other amounts receivable | 41 | - | €19,045 | +€19,045 | |
| Current investments | 50/53 | - | €218,300 | +€218,300 | |
| Cash at bank and in hand | 54/58 | €194,529 | - | -€194,529 | |
| Deferred charges and accrued income | 490/1 | €210 | €978 | +€768 | +365% |
| Total equity and liabilities | 10/49 | €234,366 | €315,071 | +€80,705 | +34.4% |
| Equity | 10/15 | €180,030 | €205,624 | +€25,594 | +14.2% |
| Contributions | 10/11 | €153,600 | €153,600 | = | 0.0% |
| Reserves | 13 | €105,576 | €55,576 | -€50,000 | -47.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,716 | €53,716 | -€50,000 | -48.2% |
| Profit (loss) carried forward | 14 | -€79,146 | -€3,552 | +€75,594 | +95.5% |
| Amounts payable | 17/49 | €54,336 | €109,447 | +€55,111 | +101% |
| Amounts payable within one year | 42/48 | €54,336 | €109,447 | +€55,111 | +101% |
| Financial debts | 43 | - | €2,081 | +€2,081 | |
| Credit institutions | 430/8 | - | €2,081 | +€2,081 | |
| Trade debts | 44 | €4,094 | €35,251 | +€31,157 | +761% |
| Suppliers | 440/4 | €4,094 | €35,251 | +€31,157 | +761% |
| Taxes, remuneration and social security | 45 | €4,861 | €24,615 | +€19,754 | +406% |
| Taxes | 450/3 | €4,861 | €620 | -€4,241 | -87.2% |
| Remuneration and social security | 454/9 | - | €23,995 | +€23,995 | |
| Other amounts payable | 47/48 | €45,381 | €47,500 | +€2,119 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,489 | €7,482 | +€1,993 | +36.3% |
| Other operating charges | 640/8 | €102 | €576 | +€474 | +465% |
| Gross operating margin | 9900 | -€73,010 | €11,585 | +€84,595 | |
| Operating profit (loss) | 9901 | -€78,601 | €3,527 | +€82,128 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,150% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,150% |
| Financial charges | 65/66B | €108 | €137 | +€29 | +26.7% |
| Recurring financial charges | 65 | €108 | €137 | +€29 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€78,709 | €3,391 | +€82,100 | |
| Income taxes | 67/77 | €436 | €382 | -€54 | -12.5% |
| Profit (loss) for the period | 9904 | -€79,146 | €3,009 | +€82,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,146 | €3,009 | +€82,155 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.