ForesTree Eversam: 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.
ForesTree Eversam
Largest movements
- Receivables within one year -€21,931
down €21,931 (-65.2%), from €33,662 to €11,731
of which Other amounts receivable: -€22,507
- Cash -€781
down €781 (-38.8%), from €2,016 to €1,235
mainly Net result for the year (-€15,086) and Debts after one year (-€7,545)
- Tangible fixed assets -€676
down €676 (-14.3%), from €4,719 to €4,043
- Profit (loss) carried forward -€15,086
down €15,086 (-43.1%), from -€35,013 to -€50,100
- Debts after one year -€7,545
down €7,545 (-100%), from €7,545 to €0
- Accrued charges and deferred income -€3,000
down €3,000 (-100%), from €3,000 to €0
- Trade debts +€1,085
up €1,085 (+17.3%), from €6,280 to €7,365
- Current portion of long-term debt +€909
up €909 (+13.7%), from €6,636 to €7,545
- Gross operating margin +€6,161
up €6,161 (+31.6%), from -€19,517 to -€13,356
- Taxes -€687
down €687 (-99.8%), from €688 to €1
- Depreciation +€230
up €230 (+51.7%), from €445 to €676
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,652 | €17,008 | -€23,644 | -58.2% |
| Fixed assets | 21/28 | €4,719 | €4,043 | -€676 | -14.3% |
| Tangible fixed assets | 22/27 | €4,719 | €4,043 | -€676 | -14.3% |
| Plant, machinery and equipment | 23 | €4,719 | €4,043 | -€676 | -14.3% |
| Current assets | 29/58 | €35,933 | €12,965 | -€22,968 | -63.9% |
| Amounts receivable within one year | 40/41 | €33,662 | €11,731 | -€21,931 | -65.2% |
| Trade receivables | 40 | - | €575 | +€575 | |
| Other amounts receivable | 41 | €33,662 | €11,155 | -€22,507 | -66.9% |
| Current investments | 50/53 | €255 | €0 | -€255 | -100% |
| Cash at bank and in hand | 54/58 | €2,016 | €1,235 | -€781 | -38.8% |
| Total equity and liabilities | 10/49 | €40,652 | €17,008 | -€23,644 | -58.2% |
| Equity | 10/15 | €15,608 | €521 | -€15,086 | -96.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,421 | €44,421 | = | 0.0% |
| Distributable reserves | 133 | €44,421 | €44,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,013 | -€50,100 | -€15,086 | -43.1% |
| Amounts payable | 17/49 | €25,044 | €16,487 | -€8,557 | -34.2% |
| Amounts payable after more than one year | 17 | €7,545 | €0 | -€7,545 | -100% |
| Financial debts | 170/4 | €7,545 | €0 | -€7,545 | -100% |
| Amounts payable within one year | 42/48 | €14,499 | €16,487 | +€1,988 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €6,636 | €7,545 | +€909 | +13.7% |
| Trade debts | 44 | €6,280 | €7,365 | +€1,085 | +17.3% |
| Suppliers | 440/4 | €6,280 | €7,365 | +€1,085 | +17.3% |
| Other amounts payable | 47/48 | €1,582 | €1,577 | -€6 | -0.3% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €676 | +€230 | +51.7% |
| Other operating charges | 640/8 | €0 | €144 | +€144 | |
| Gross operating margin | 9900 | -€19,517 | -€13,356 | +€6,161 | +31.6% |
| Operating profit (loss) | 9901 | -€19,962 | -€14,175 | +€5,787 | +29.0% |
| Financial income | 75/76B | €57 | €5 | -€52 | -91.6% |
| Recurring financial income | 75 | €57 | €5 | -€52 | -91.6% |
| Financial charges | 65/66B | €1,087 | €914 | -€173 | -15.9% |
| Recurring financial charges | 65 | €1,087 | €914 | -€173 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,993 | -€15,085 | +€5,908 | +28.1% |
| Income taxes | 67/77 | €688 | €1 | -€687 | -99.8% |
| Profit (loss) for the period | 9904 | -€21,681 | -€15,086 | +€6,595 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,681 | -€15,086 | +€6,595 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.