BEAVER & CO: 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.
BEAVER & CO
Largest movements
- Cash +€14,614
up €14,614 (+56.7%), from €25,781 to €40,395
mainly Net result for the year (+€29,396) and Tax, wage and social debts (+€8,829)
- Receivables within one year +€13,082
up €13,082 (+348.0%), from €3,759 to €16,842
- Deferred charges and accrued income +€4,059
up €4,059 (+369.2%), from €1,099 to €5,158
- Reserves +€29,396
up €29,396 (+14.8%), from €198,963 to €228,359
- Tax, wage and social debts +€8,829
up €8,829 (+144.9%), from €6,093 to €14,922
of which Taxes: +€8,829
- Accrued charges and deferred income -€4,725
down €4,725 (-100.0%), from €4,725 to €0
- Other debts -€3,556
down €3,556 (-100.0%), from €3,556 to €0
- Gross operating margin +€27,844
up €27,844 (+105.6%), from €26,373 to €54,218
- Taxes +€13,791
up €13,791 (+1219.8%), from €1,131 to €14,922
- Depreciation -€5,364
down €5,364 (-59.8%), from €8,974 to €3,610
- Financial charges -€4,239
down €4,239 (-97.5%), from €4,347 to €109
- Other operating charges -€1,576
down €1,576 (-19.3%), from €8,159 to €6,583
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 | €252,014 | €283,952 | +€31,938 | +12.7% |
| Fixed assets | 21/28 | €221,375 | €221,557 | +€183 | +0.1% |
| Tangible fixed assets | 22/27 | €221,375 | €221,557 | +€183 | +0.1% |
| Land and buildings | 22 | €192,341 | €192,365 | +€24 | 0.0% |
| Plant, machinery and equipment | 23 | €752 | €1,520 | +€768 | +102.2% |
| Furniture and vehicles | 24 | €28,282 | €27,673 | -€609 | -2.2% |
| Current assets | 29/58 | €30,640 | €62,394 | +€31,755 | +103.6% |
| Amounts receivable within one year | 40/41 | €3,759 | €16,842 | +€13,082 | +348.0% |
| Other amounts receivable | 41 | €3,759 | €16,842 | +€13,082 | +348.0% |
| Cash at bank and in hand | 54/58 | €25,781 | €40,395 | +€14,614 | +56.7% |
| Deferred charges and accrued income | 490/1 | €1,099 | €5,158 | +€4,059 | +369.2% |
| Total equity and liabilities | 10/49 | €252,014 | €283,952 | +€31,938 | +12.7% |
| Equity | 10/15 | €236,163 | €265,559 | +€29,396 | +12.4% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €198,963 | €228,359 | +€29,396 | +14.8% |
| Distributable reserves | 133 | €198,963 | €228,359 | +€29,396 | +14.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,851 | €18,393 | +€2,542 | +16.0% |
| Amounts payable within one year | 42/48 | €11,126 | €18,393 | +€7,266 | +65.3% |
| Trade debts | 44 | €1,478 | €3,471 | +€1,993 | +134.9% |
| Suppliers | 440/4 | €1,478 | €3,471 | +€1,993 | +134.9% |
| Taxes, remuneration and social security | 45 | €6,093 | €14,922 | +€8,829 | +144.9% |
| Taxes | 450/3 | €6,093 | €14,922 | +€8,829 | +144.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,556 | €0 | -€3,556 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,725 | €0 | -€4,725 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,974 | €3,610 | -€5,364 | -59.8% |
| Other operating charges | 640/8 | €8,159 | €6,583 | -€1,576 | -19.3% |
| Gross operating margin | 9900 | €26,373 | €54,218 | +€27,844 | +105.6% |
| Operating profit (loss) | 9901 | €9,240 | €44,024 | +€34,785 | +376.5% |
| Financial income | 75/76B | €13 | €402 | +€390 | +3092.7% |
| Recurring financial income | 75 | €13 | €402 | +€390 | +3092.7% |
| Financial charges | 65/66B | €4,347 | €109 | -€4,239 | -97.5% |
| Recurring financial charges | 65 | €4,347 | €109 | -€4,239 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €4,905 | €44,318 | +€39,413 | +803.5% |
| Income taxes | 67/77 | €1,131 | €14,922 | +€13,791 | +1219.8% |
| Profit (loss) for the period | 9904 | €3,774 | €29,396 | +€25,622 | +678.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,774 | €29,396 | +€25,622 | +678.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.