WOUTER EVERAERTS: 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.
WOUTER EVERAERTS
Largest movements
- Cash +€56,566
up €56,566 (+71.5%), from €79,086 to €135,652
mainly Net result for the year (+€76,875) and Depreciation (+€22,872)
- Tangible fixed assets -€22,872
down €22,872 (-25.1%), from €91,167 to €68,296
of which Furniture and vehicles: -€22,541
- Current investments -€10,000
down €10,000 (-9.1%), from €110,000 to €100,000
- Receivables within one year +€4,819
up €4,819 (+17.7%), from €27,205 to €32,024
- Reserves +€52,376
up €52,376 (+30.3%), from €173,111 to €225,488
of which Distributable reserves: +€52,376
- Debts after one year -€15,946
down €15,946 (-27.9%), from €57,210 to €41,264
- Other debts -€10,900
down €10,900 (-31.9%), from €34,208 to €23,308
- Gross operating margin -€6,870
down €6,870 (-4.8%), from €141,840 to €134,971
- Taxes -€6,609
down €6,609 (-17.3%), from €38,112 to €31,503
- Depreciation +€6,477
up €6,477 (+39.5%), from €16,394 to €22,872
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,458 | €335,972 | +€28,513 | +9.3% |
| Fixed assets | 21/28 | €91,167 | €68,296 | -€22,872 | -25.1% |
| Tangible fixed assets | 22/27 | €91,167 | €68,296 | -€22,872 | -25.1% |
| Plant, machinery and equipment | 23 | €468 | €138 | -€330 | -70.6% |
| Furniture and vehicles | 24 | €90,699 | €68,158 | -€22,541 | -24.9% |
| Current assets | 29/58 | €216,291 | €267,676 | +€51,385 | +23.8% |
| Amounts receivable within one year | 40/41 | €27,205 | €32,024 | +€4,819 | +17.7% |
| Trade receivables | 40 | €27,205 | €32,024 | +€4,819 | +17.7% |
| Current investments | 50/53 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Cash at bank and in hand | 54/58 | €79,086 | €135,652 | +€56,566 | +71.5% |
| Total equity and liabilities | 10/49 | €307,458 | €335,972 | +€28,513 | +9.3% |
| Equity | 10/15 | €179,311 | €231,688 | +€52,376 | +29.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,111 | €225,488 | +€52,376 | +30.3% |
| 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 | €171,251 | €223,628 | +€52,376 | +30.6% |
| Amounts payable | 17/49 | €128,147 | €104,284 | -€23,863 | -18.6% |
| Amounts payable after more than one year | 17 | €57,210 | €41,264 | -€15,946 | -27.9% |
| Financial debts | 170/4 | €57,210 | €41,264 | -€15,946 | -27.9% |
| Amounts payable within one year | 42/48 | €70,937 | €63,020 | -€7,917 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €15,324 | €15,946 | +€623 | +4.1% |
| Trade debts | 44 | €5,862 | €5,577 | -€285 | -4.9% |
| Suppliers | 440/4 | €5,862 | €5,577 | -€285 | -4.9% |
| Taxes, remuneration and social security | 45 | €15,542 | €18,188 | +€2,646 | +17.0% |
| Taxes | 450/3 | €11,341 | €13,143 | +€1,802 | +15.9% |
| Remuneration and social security | 454/9 | €4,201 | €5,045 | +€844 | +20.1% |
| Other amounts payable | 47/48 | €34,208 | €23,308 | -€10,900 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,394 | €22,872 | +€6,477 | +39.5% |
| Other operating charges | 640/8 | €510 | €820 | +€310 | +60.8% |
| Gross operating margin | 9900 | €141,840 | €134,971 | -€6,870 | -4.8% |
| Operating profit (loss) | 9901 | €124,936 | €111,279 | -€13,657 | -10.9% |
| Financial income | 75/76B | €587 | €1 | -€587 | -99.9% |
| Recurring financial income | 75 | €587 | €1 | -€587 | -99.9% |
| Financial charges | 65/66B | €2,469 | €2,902 | +€434 | +17.6% |
| Recurring financial charges | 65 | €2,469 | €2,902 | +€434 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €123,055 | €108,378 | -€14,677 | -11.9% |
| Income taxes | 67/77 | €38,112 | €31,503 | -€6,609 | -17.3% |
| Profit (loss) for the period | 9904 | €84,943 | €76,875 | -€8,068 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,943 | €76,875 | -€8,068 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.