BEERVAST: 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.
BEERVAST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€25,712
down €25,712 (-7.5%), from -€340,880 to -€366,591
- Other debts +€25,659
up €25,659 (+2.1%), from €1.2m to €1.3m
- Gross operating margin -€1,866
down €1,866 (-91.0%), from -€2,051 to -€3,917
- Financial charges +€1,069
up €1,069 (+5.5%), from €19,297 to €20,366
- Other operating charges +€258
up €258 (+22.0%), from €1,171 to €1,428
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.
Derived cash bridge
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 | €966,263 | €966,211 | -€53 | 0.0% |
| Fixed assets | 21/28 | €965,752 | €965,752 | = | 0.0% |
| Financial fixed assets | 28 | €965,752 | €965,752 | = | 0.0% |
| Current assets | 29/58 | €511 | €459 | -€53 | -10.3% |
| Cash at bank and in hand | 54/58 | €511 | €459 | -€53 | -10.3% |
| Total equity and liabilities | 10/49 | €966,263 | €966,211 | -€53 | 0.0% |
| Equity | 10/15 | -€275,781 | -€301,493 | -€25,712 | -9.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€340,880 | -€366,591 | -€25,712 | -7.5% |
| Amounts payable | 17/49 | €1,242,044 | €1,267,703 | +€25,659 | +2.1% |
| Amounts payable within one year | 42/48 | €1,242,044 | €1,267,703 | +€25,659 | +2.1% |
| Other amounts payable | 47/48 | €1,242,044 | €1,267,703 | +€25,659 | +2.1% |
| Other operating charges | 640/8 | €1,171 | €1,428 | +€258 | +22.0% |
| Gross operating margin | 9900 | -€2,051 | -€3,917 | -€1,866 | -91.0% |
| Operating profit (loss) | 9901 | -€3,222 | -€5,345 | -€2,124 | -65.9% |
| Financial charges | 65/66B | €19,297 | €20,366 | +€1,069 | +5.5% |
| Recurring financial charges | 65 | €19,297 | €20,366 | +€1,069 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,519 | -€25,712 | -€3,193 | -14.2% |
| Profit (loss) for the period | 9904 | -€22,519 | -€25,712 | -€3,193 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,519 | -€25,712 | -€3,193 | -14.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.