BEVER: 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.
BEVER
Largest movements
- Cash -€21,456
down €21,456 (-20.6%), from €103,914 to €82,459
mainly Investment in fixed assets (net) (-€14,762) and Net result for the year (-€6,722)
- Tangible fixed assets +€9,719
up €9,719 (+42.3%), from €22,984 to €32,702
of which Other tangible fixed assets: +€7,469
- Profit (loss) carried forward -€6,722
down €6,722 (-128%), from -€5,243 to -€11,965
- Debts after one year -€4,198
down €4,198 (-49.3%), from €8,510 to €4,313
- Gross operating margin +€2,554
up €2,554, from -€1,973 to €581
- Financial income -€2,136
down €2,136 (-60.2%), from €3,547 to €1,411
- Financial charges +€909
up €909 (+643%), from €141 to €1,050
- Depreciation +€894
up €894 (+21.6%), from €4,149 to €5,043
- Other operating charges +€78
up €78 (+3.1%), from €2,542 to €2,620
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 | €129,215 | €117,551 | -€11,664 | -9.0% |
| Fixed assets | 21/28 | €22,984 | €32,702 | +€9,719 | +42.3% |
| Tangible fixed assets | 22/27 | €22,984 | €32,702 | +€9,719 | +42.3% |
| Land and buildings | 22 | €22,280 | €25,062 | +€2,782 | +12.5% |
| Furniture and vehicles | 24 | €704 | €171 | -€533 | -75.7% |
| Other tangible fixed assets | 26 | - | €7,469 | +€7,469 | |
| Current assets | 29/58 | €106,231 | €84,849 | -€21,383 | -20.1% |
| Amounts receivable within one year | 40/41 | €2,317 | €2,390 | +€73 | +3.2% |
| Trade receivables | 40 | €350 | - | -€350 | |
| Other amounts receivable | 41 | €1,967 | €2,390 | +€423 | +21.5% |
| Cash at bank and in hand | 54/58 | €103,914 | €82,459 | -€21,456 | -20.6% |
| Total equity and liabilities | 10/49 | €129,215 | €117,551 | -€11,664 | -9.0% |
| Equity | 10/15 | €119,886 | €113,163 | -€6,722 | -5.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €63,629 | €63,629 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,788 | €24,788 | = | 0.0% |
| Legal reserve | 130 | €24,788 | €24,788 | = | 0.0% |
| Distributable reserves | 133 | €38,841 | €38,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,243 | -€11,965 | -€6,722 | -128% |
| Amounts payable | 17/49 | €9,329 | €4,388 | -€4,942 | -53.0% |
| Amounts payable after more than one year | 17 | €8,510 | €4,313 | -€4,198 | -49.3% |
| Financial debts | 170/4 | €8,510 | €4,313 | -€4,198 | -49.3% |
| Amounts payable within one year | 42/48 | €819 | €75 | -€744 | -90.8% |
| Trade debts | 44 | €744 | - | -€744 | |
| Suppliers | 440/4 | €744 | - | -€744 | |
| Advances received on contracts in progress | 46 | €75 | €75 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,149 | €5,043 | +€894 | +21.6% |
| Other operating charges | 640/8 | €2,542 | €2,620 | +€78 | +3.1% |
| Gross operating margin | 9900 | -€1,973 | €581 | +€2,554 | |
| Operating profit (loss) | 9901 | -€8,665 | -€7,083 | +€1,582 | +18.3% |
| Financial income | 75/76B | €3,547 | €1,411 | -€2,136 | -60.2% |
| Recurring financial income | 75 | €3,547 | €1,411 | -€2,136 | -60.2% |
| Financial charges | 65/66B | €141 | €1,050 | +€909 | +643% |
| Recurring financial charges | 65 | €141 | €1,050 | +€909 | +643% |
| Profit (loss) for the period before taxes | 9903 | -€5,259 | -€6,722 | -€1,463 | -27.8% |
| Income taxes | 67/77 | -€16 | - | +€16 | |
| Profit (loss) for the period | 9904 | -€5,243 | -€6,722 | -€1,479 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,243 | -€6,722 | -€1,479 | -28.2% |
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 14 October 2026 via checked.be.