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 -€255,138
down €255,138 (-9.3%), from €2.7m to €2.5m
of which Other amounts receivable: -€387,471
- Cash -€240,069
down €240,069 (-74.5%), from €322,191 to €82,122
mainly Other debts (-€658,505) and Investment in fixed assets (net) (-€207,715)
- Other debts -€658,505
no longer reported in 2025 (was €658,505)
- Financial income +€169,952
up €169,952 (+607%), from €27,993 to €197,945
- Gross operating margin -€88,078
down €88,078 (-33.6%), from €262,480 to €174,402
- Taxes +€41,856
up €41,856 (+2,230%), from €1,877 to €43,733
- Depreciation +€13,973
up €13,973 (+6.3%), from €221,798 to €235,772
- Other operating charges +€11,189
up €11,189 (+1,023%), from €1,094 to €12,283
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 | €14,760,162 | €14,237,141 | -€523,021 | -3.5% |
| Fixed assets | 21/28 | €11,706,673 | €11,678,616 | -€28,057 | -0.2% |
| Tangible fixed assets | 22/27 | €11,706,673 | €11,678,616 | -€28,057 | -0.2% |
| Land and buildings | 22 | €11,706,673 | €11,678,616 | -€28,057 | -0.2% |
| Current assets | 29/58 | €3,053,489 | €2,558,525 | -€494,964 | -16.2% |
| Amounts receivable within one year | 40/41 | €2,729,080 | €2,473,942 | -€255,138 | -9.3% |
| Trade receivables | 40 | €9,917 | €142,250 | +€132,333 | +1,334% |
| Other amounts receivable | 41 | €2,719,163 | €2,331,692 | -€387,471 | -14.2% |
| Cash at bank and in hand | 54/58 | €322,191 | €82,122 | -€240,069 | -74.5% |
| Deferred charges and accrued income | 490/1 | €2,218 | €2,461 | +€242 | +10.9% |
| Total equity and liabilities | 10/49 | €14,760,162 | €14,237,141 | -€523,021 | -3.5% |
| Equity | 10/15 | €13,983,272 | €14,065,415 | +€82,143 | +0.6% |
| Contributions | 10/11 | €8,000,000 | €8,000,000 | = | 0.0% |
| Capital | 10 | €8,000,000 | €8,000,000 | = | 0.0% |
| Issued capital | 100 | €8,000,000 | €8,000,000 | = | 0.0% |
| Reserves | 13 | €380,598 | €380,242 | -€356 | -0.1% |
| Non-distributable reserves | 130/1 | €348,100 | €352,500 | +€4,400 | +1.3% |
| Legal reserve | 130 | €348,100 | €352,500 | +€4,400 | +1.3% |
| Tax-exempt reserves | 132 | €32,498 | €27,742 | -€4,756 | -14.6% |
| Profit (loss) carried forward | 14 | €5,602,674 | €5,685,174 | +€82,499 | +1.5% |
| Provisions and deferred taxes | 16 | €10,833 | €9,247 | -€1,585 | -14.6% |
| Deferred taxes | 168 | €10,833 | €9,247 | -€1,585 | -14.6% |
| Amounts payable | 17/49 | €766,058 | €162,479 | -€603,579 | -78.8% |
| Amounts payable within one year | 42/48 | €763,481 | €160,521 | -€602,960 | -79.0% |
| Trade debts | 44 | €103,100 | €116,788 | +€13,688 | +13.3% |
| Suppliers | 440/4 | €103,100 | €116,788 | +€13,688 | +13.3% |
| Taxes, remuneration and social security | 45 | €1,877 | €43,733 | +€41,856 | +2,230% |
| Taxes | 450/3 | €1,877 | €43,733 | +€41,856 | +2,230% |
| Other amounts payable | 47/48 | €658,505 | - | -€658,505 | |
| Accrued charges and deferred income | 492/3 | €2,576 | €1,958 | -€619 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221,798 | €235,772 | +€13,973 | +6.3% |
| Other operating charges | 640/8 | €1,094 | €12,283 | +€11,189 | +1,023% |
| Gross operating margin | 9900 | €262,480 | €174,402 | -€88,078 | -33.6% |
| Operating profit (loss) | 9901 | €39,589 | -€73,652 | -€113,241 | |
| Financial income | 75/76B | €27,993 | €197,945 | +€169,952 | +607% |
| Recurring financial income | 75 | €27,993 | €197,945 | +€169,952 | +607% |
| Financial charges | 65/66B | €36 | €1 | -€35 | -96.5% |
| Recurring financial charges | 65 | €36 | €1 | -€35 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €67,545 | €124,291 | +€56,746 | +84.0% |
| Transfer from deferred taxes | 780 | €1,585 | €1,585 | = | 0.0% |
| Income taxes | 67/77 | €1,877 | €43,733 | +€41,856 | +2,230% |
| Profit (loss) for the period | 9904 | €67,254 | €82,143 | +€14,889 | +22.1% |
| Transfer from tax-exempt reserves | 789 | €4,756 | €4,756 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,010 | €86,899 | +€14,889 | +20.7% |
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.