BEERVELDE ENTERPRISES: 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.
BEERVELDE ENTERPRISES
Largest movements
- Current investments +€113,472
up €113,472 (+4.3%), from €2.6m to €2.7m
- Cash -€69,939
down €69,939 (-24.6%), from €283,957 to €214,018
mainly Current investments (-€113,472) and Receivables within one year (-€38,024)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€266,121
down €266,121 (-82.9%), from €320,934 to €54,814
- Gross operating margin +€96,890
up €96,890 (+54.3%), from €178,576 to €275,466
- Staff costs +€54,203
up €54,203 (+35.7%), from €151,801 to €206,005
- Other operating charges -€2,846
down €2,846 (-14.1%), from €20,245 to €17,399
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 | €5,023,661 | €5,073,965 | +€50,304 | +1.0% |
| Fixed assets | 21/28 | €2,026,754 | €1,989,484 | -€37,270 | -1.8% |
| Tangible fixed assets | 22/27 | €1,971,634 | €1,934,364 | -€37,270 | -1.9% |
| Land and buildings | 22 | €1,917,546 | €1,898,567 | -€18,979 | -1.0% |
| Plant, machinery and equipment | 23 | €19,350 | €10,096 | -€9,253 | -47.8% |
| Furniture and vehicles | 24 | €34,738 | €25,701 | -€9,037 | -26.0% |
| Financial fixed assets | 28 | €55,120 | €55,120 | = | 0.0% |
| Current assets | 29/58 | €2,996,907 | €3,084,481 | +€87,574 | +2.9% |
| Amounts receivable within one year | 40/41 | €99,910 | €137,934 | +€38,024 | +38.1% |
| Trade receivables | 40 | €79,475 | €110,915 | +€31,440 | +39.6% |
| Other amounts receivable | 41 | €20,434 | €27,018 | +€6,584 | +32.2% |
| Current investments | 50/53 | €2,612,007 | €2,725,479 | +€113,472 | +4.3% |
| Cash at bank and in hand | 54/58 | €283,957 | €214,018 | -€69,939 | -24.6% |
| Deferred charges and accrued income | 490/1 | €1,033 | €7,050 | +€6,017 | +583% |
| Total equity and liabilities | 10/49 | €5,023,661 | €5,073,965 | +€50,304 | +1.0% |
| Equity | 10/15 | €4,982,543 | €5,014,496 | +€31,953 | +0.6% |
| Contributions | 10/11 | €4,577,404 | €4,577,404 | = | 0.0% |
| Capital | 10 | €4,577,404 | €4,577,404 | = | 0.0% |
| Issued capital | 100 | €4,577,404 | €4,577,404 | = | 0.0% |
| Reserves | 13 | €155,360 | €155,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €155,360 | €155,360 | = | 0.0% |
| Legal reserve | 130 | €155,360 | €155,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,778 | €281,732 | +€31,953 | +12.8% |
| Amounts payable | 17/49 | €41,118 | €59,469 | +€18,351 | +44.6% |
| Amounts payable within one year | 42/48 | €40,623 | €55,719 | +€15,096 | +37.2% |
| Trade debts | 44 | €8,125 | €8,580 | +€455 | +5.6% |
| Suppliers | 440/4 | €8,125 | €8,580 | +€455 | +5.6% |
| Taxes, remuneration and social security | 45 | €32,498 | €47,139 | +€14,641 | +45.1% |
| Taxes | 450/3 | €18,103 | €27,402 | +€9,299 | +51.4% |
| Remuneration and social security | 454/9 | €14,395 | €19,737 | +€5,342 | +37.1% |
| Accrued charges and deferred income | 492/3 | €495 | €3,750 | +€3,255 | +658% |
| Remuneration, social security and pensions | 62 | €151,801 | €206,005 | +€54,203 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,780 | €74,443 | -€337 | -0.5% |
| Other operating charges | 640/8 | €20,245 | €17,399 | -€2,846 | -14.1% |
| Non-recurring operating charges | 66A | €2,398 | €0 | -€2,398 | -100% |
| Gross operating margin | 9900 | €178,576 | €275,466 | +€96,890 | +54.3% |
| Operating profit (loss) | 9901 | -€70,649 | -€22,381 | +€48,268 | +68.3% |
| Financial income | 75/76B | €320,934 | €54,814 | -€266,121 | -82.9% |
| Recurring financial income | 75 | €320,934 | €54,814 | -€266,121 | -82.9% |
| Financial charges | 65/66B | €507 | €479 | -€28 | -5.5% |
| Recurring financial charges | 65 | €507 | €479 | -€28 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €249,778 | €31,953 | -€217,825 | -87.2% |
| Profit (loss) for the period | 9904 | €249,778 | €31,953 | -€217,825 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €249,778 | €31,953 | -€217,825 | -87.2% |
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 15 October 2026 via checked.be.