BEERVEL: 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.
BEERVEL
Largest movements
- Receivables within one year -€51,185
down €51,185 (-51.2%), from €100,016 to €48,831
of which Trade receivables: -€33,213
- Tangible fixed assets -€25,315
down €25,315 (-47.7%), from €53,087 to €27,772
of which Other tangible fixed assets: -€28,592
- Cash +€11,786
up €11,786 (+151%), from €7,780 to €19,566
mainly Receivables within one year (+€51,185) and Investment in fixed assets (net) (+€14,302)
- Stocks and contracts -€9,388
down €9,388 (-85.7%), from €10,954 to €1,566
- Tax, wage and social debts -€30,628
down €30,628 (-86.7%), from €35,310 to €4,681
of which Taxes: -€19,103
- Trade debts -€26,282
down €26,282 (-33.4%), from €78,780 to €52,498
- Debts after one year -€14,788
down €14,788 (-51.7%), from €28,611 to €13,824
- Other debts -€5,509
down €5,509 (-57.1%), from €9,648 to €4,139
- Profit (loss) carried forward +€5,077
up €5,077 (+29.9%), from -€16,968 to -€11,891
- Gross operating margin -€44,515
down €44,515 (-19.6%), from €227,234 to €182,719
- Other operating charges +€30,056
up €30,056 (+1,170%), from €2,568 to €32,624
- Staff costs -€25,226
down €25,226 (-15.5%), from €162,777 to €137,551
- Financial income -€9,606
down €9,606 (-51.8%), from €18,553 to €8,947
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.
Derived cash bridge
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 | €171,961 | €98,134 | -€73,827 | -42.9% |
| Formation expenses | 20 | €19 | €0 | -€19 | -100% |
| Fixed assets | 21/28 | €53,192 | €27,787 | -€25,405 | -47.8% |
| Tangible fixed assets | 22/27 | €53,087 | €27,772 | -€25,315 | -47.7% |
| Plant, machinery and equipment | 23 | - | €10,198 | +€10,198 | |
| Furniture and vehicles | 24 | €24,495 | €17,574 | -€6,921 | -28.3% |
| Other tangible fixed assets | 26 | €28,592 | €0 | -€28,592 | -100% |
| Financial fixed assets | 28 | €105 | €15 | -€90 | -85.7% |
| Current assets | 29/58 | €118,750 | €70,347 | -€48,403 | -40.8% |
| Stocks and contracts in progress | 3 | €10,954 | €1,566 | -€9,388 | -85.7% |
| Stocks | 30/36 | €10,954 | €1,566 | -€9,388 | -85.7% |
| Amounts receivable within one year | 40/41 | €100,016 | €48,831 | -€51,185 | -51.2% |
| Trade receivables | 40 | €51,152 | €17,939 | -€33,213 | -64.9% |
| Other amounts receivable | 41 | €48,864 | €30,891 | -€17,972 | -36.8% |
| Cash at bank and in hand | 54/58 | €7,780 | €19,566 | +€11,786 | +151% |
| Deferred charges and accrued income | 490/1 | - | €384 | +€384 | |
| Total equity and liabilities | 10/49 | €171,961 | €98,134 | -€73,827 | -42.9% |
| Equity | 10/15 | €3,032 | €8,109 | +€5,077 | +167% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,968 | -€11,891 | +€5,077 | +29.9% |
| Amounts payable | 17/49 | €168,928 | €90,025 | -€78,903 | -46.7% |
| Amounts payable after more than one year | 17 | €28,611 | €13,824 | -€14,788 | -51.7% |
| Financial debts | 170/4 | €28,611 | €13,824 | -€14,788 | -51.7% |
| Amounts payable within one year | 42/48 | €138,501 | €75,775 | -€62,726 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €13,571 | €14,457 | +€886 | +6.5% |
| Financial debts | 43 | €1,192 | €0 | -€1,192 | -100% |
| Credit institutions | 430/8 | €1,192 | €0 | -€1,192 | -100% |
| Trade debts | 44 | €78,780 | €52,498 | -€26,282 | -33.4% |
| Suppliers | 440/4 | €78,780 | €52,498 | -€26,282 | -33.4% |
| Taxes, remuneration and social security | 45 | €35,310 | €4,681 | -€30,628 | -86.7% |
| Taxes | 450/3 | €22,214 | €3,111 | -€19,103 | -86.0% |
| Remuneration and social security | 454/9 | €13,095 | €1,570 | -€11,525 | -88.0% |
| Other amounts payable | 47/48 | €9,648 | €4,139 | -€5,509 | -57.1% |
| Accrued charges and deferred income | 492/3 | €1,817 | €427 | -€1,390 | -76.5% |
| Remuneration, social security and pensions | 62 | €162,777 | €137,551 | -€25,226 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,672 | €11,122 | -€550 | -4.7% |
| Other operating charges | 640/8 | €2,568 | €32,624 | +€30,056 | +1,170% |
| Gross operating margin | 9900 | €227,234 | €182,719 | -€44,515 | -19.6% |
| Operating profit (loss) | 9901 | €50,217 | €1,422 | -€48,795 | -97.2% |
| Financial income | 75/76B | €18,553 | €8,947 | -€9,606 | -51.8% |
| Recurring financial income | 75 | €18,553 | €8,947 | -€9,606 | -51.8% |
| Financial charges | 65/66B | €4,296 | €5,000 | +€704 | +16.4% |
| Recurring financial charges | 65 | €4,296 | €5,000 | +€704 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €64,474 | €5,370 | -€59,105 | -91.7% |
| Income taxes | 67/77 | €238 | €293 | +€55 | +23.2% |
| Profit (loss) for the period | 9904 | €64,237 | €5,077 | -€59,160 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,237 | €5,077 | -€59,160 | -92.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.