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
- Receivables within one year -€18,628
down €18,628 (-30.9%), from €60,259 to €41,631
of which Other amounts receivable: -€21,088
- Cash -€15,493
down €15,493 (-49.2%), from €31,486 to €15,993
mainly Net result for the year (-€22,835) and Trade debts (-€16,504)
- Financial fixed assets +€5,600
up €5,600 (+20.5%), from €27,287 to €32,887
- Profit (loss) carried forward -€22,835
down €22,835 (-1.6%), from -€1.5m to -€1.5m
- Trade debts -€16,504
down €16,504 (-91.5%), from €18,038 to €1,534
- Other debts +€10,700
up €10,700 (+2.0%), from €539,396 to €550,096
- Gross operating margin +€39,587
up €39,587 (+70.1%), from -€56,440 to -€16,853
- Other operating charges +€615
up €615 (+12.7%), from €4,839 to €5,454
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 | €232,393 | €203,753 | -€28,640 | -12.3% |
| Fixed assets | 21/28 | €140,649 | €146,129 | +€5,480 | +3.9% |
| Tangible fixed assets | 22/27 | €113,362 | €113,242 | -€120 | -0.1% |
| Land and buildings | 22 | €113,362 | €113,242 | -€120 | -0.1% |
| Financial fixed assets | 28 | €27,287 | €32,887 | +€5,600 | +20.5% |
| Current assets | 29/58 | €91,744 | €57,624 | -€34,120 | -37.2% |
| Amounts receivable within one year | 40/41 | €60,259 | €41,631 | -€18,628 | -30.9% |
| Trade receivables | 40 | €3,000 | €5,460 | +€2,460 | +82.0% |
| Other amounts receivable | 41 | €57,259 | €36,171 | -€21,088 | -36.8% |
| Cash at bank and in hand | 54/58 | €31,486 | €15,993 | -€15,493 | -49.2% |
| Total equity and liabilities | 10/49 | €232,393 | €203,753 | -€28,640 | -12.3% |
| Equity | 10/15 | -€325,041 | -€347,877 | -€22,836 | -7.0% |
| Contributions | 10/11 | €1,140,310 | €1,140,310 | -€0 | 0.0% |
| Capital | 10 | €1,140,310 | €1,140,310 | -€0 | 0.0% |
| Issued capital | 100 | €1,140,310 | €1,140,310 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,465,352 | -€1,488,187 | -€22,835 | -1.6% |
| Amounts payable | 17/49 | €557,435 | €551,630 | -€5,805 | -1.0% |
| Amounts payable within one year | 42/48 | €557,435 | €551,630 | -€5,805 | -1.0% |
| Trade debts | 44 | €18,038 | €1,534 | -€16,504 | -91.5% |
| Suppliers | 440/4 | €18,038 | €1,534 | -€16,504 | -91.5% |
| Other amounts payable | 47/48 | €539,396 | €550,096 | +€10,700 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €120 | -€21 | -14.8% |
| Other operating charges | 640/8 | €4,839 | €5,454 | +€615 | +12.7% |
| Gross operating margin | 9900 | -€56,440 | -€16,853 | +€39,587 | +70.1% |
| Operating profit (loss) | 9901 | -€61,420 | -€22,427 | +€38,993 | +63.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €264 | €408 | +€144 | +54.8% |
| Recurring financial charges | 65 | €264 | €408 | +€144 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | -€61,683 | -€22,835 | +€38,848 | +63.0% |
| Profit (loss) for the period | 9904 | -€61,683 | -€22,835 | +€38,848 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,683 | -€22,835 | +€38,848 | +63.0% |
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 10 October 2026 via checked.be.