Beaver Management: 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 Management
Largest movements
- Tangible fixed assets -€6,060
down €6,060 (-27.7%), from €21,899 to €15,839
- Receivables within one year +€5,183
up €5,183 (+17.6%), from €29,506 to €34,689
of which Other amounts receivable: +€5,183
- Cash -€3,083
down €3,083 (-28.3%), from €10,892 to €7,809
mainly Receivables within one year (-€5,183) and Current portion of long-term debt (-€2,599)
- Current portion of long-term debt -€2,599
no longer reported in 2025 (was €2,599)
- Trade debts +€2,482
up €2,482 (+158.5%), from €1,566 to €4,047
- Profit (loss) carried forward -€2,216
down €2,216 (-5.1%), from €43,453 to €41,237
- Tax, wage and social debts -€1,876
down €1,876 (-28.1%), from €6,666 to €4,790
- Gross operating margin -€9,088
down €9,088 (-36.1%), from €25,143 to €16,055
- Other operating charges +€4,653
up €4,653 (+197.5%), from €2,356 to €7,008
- Taxes -€1,876
down €1,876 (-28.1%), from €6,666 to €4,790
- Depreciation +€684
up €684 (+12.7%), from €5,376 to €6,060
- Financial charges -€316
down €316 (-66.1%), from €479 to €162
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 | €62,632 | €58,422 | -€4,210 | -6.7% |
| Fixed assets | 21/28 | €21,983 | €15,923 | -€6,060 | -27.6% |
| Tangible fixed assets | 22/27 | €21,899 | €15,839 | -€6,060 | -27.7% |
| Furniture and vehicles | 24 | €21,899 | €15,839 | -€6,060 | -27.7% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €40,648 | €42,499 | +€1,850 | +4.6% |
| Amounts receivable within one year | 40/41 | €29,506 | €34,689 | +€5,183 | +17.6% |
| Trade receivables | 40 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €14,506 | €19,689 | +€5,183 | +35.7% |
| Cash at bank and in hand | 54/58 | €10,892 | €7,809 | -€3,083 | -28.3% |
| Deferred charges and accrued income | 490/1 | €250 | - | -€250 | |
| Total equity and liabilities | 10/49 | €62,632 | €58,422 | -€4,210 | -6.7% |
| Equity | 10/15 | €51,453 | €49,237 | -€2,216 | -4.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,453 | €41,237 | -€2,216 | -5.1% |
| Amounts payable | 17/49 | €11,178 | €9,184 | -€1,994 | -17.8% |
| Amounts payable within one year | 42/48 | €10,831 | €8,837 | -€1,994 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €2,599 | - | -€2,599 | |
| Trade debts | 44 | €1,566 | €4,047 | +€2,482 | +158.5% |
| Suppliers | 440/4 | €1,566 | €4,047 | +€2,482 | +158.5% |
| Taxes, remuneration and social security | 45 | €6,666 | €4,790 | -€1,876 | -28.1% |
| Taxes | 450/3 | €6,666 | €4,790 | -€1,876 | -28.1% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,376 | €6,060 | +€684 | +12.7% |
| Other operating charges | 640/8 | €2,356 | €7,008 | +€4,653 | +197.5% |
| Gross operating margin | 9900 | €25,143 | €16,055 | -€9,088 | -36.1% |
| Operating profit (loss) | 9901 | €17,411 | €2,736 | -€14,675 | -84.3% |
| Financial income | 75/76B | €268 | - | -€268 | |
| Recurring financial income | 75 | €268 | - | -€268 | |
| Financial charges | 65/66B | €479 | €162 | -€316 | -66.1% |
| Recurring financial charges | 65 | €479 | €162 | -€316 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €17,200 | €2,574 | -€14,626 | -85.0% |
| Income taxes | 67/77 | €6,666 | €4,790 | -€1,876 | -28.1% |
| Profit (loss) for the period | 9904 | €10,534 | -€2,216 | -€12,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,534 | -€2,216 | -€12,750 |
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 30 September 2026 via checked.be.