BEVER: what changed
Two fiscal 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 -€15,313
down €15,313 (-12.8%), from €119,609 to €104,295
mainly Receivables within one year (-€10,547) and Other debts (-€7,690)
- Receivables within one year +€10,547
up €10,547 (+1199.2%), from €880 to €11,426
of which Other amounts receivable: +€10,547
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Gross operating margin +€5,361
up €5,361 (+55.2%), from -€9,714 to -€4,354
- Other operating charges -€1,097
down €1,097 (-86.6%), from €1,266 to €169
- Taxes -€145
down €145 (-44.1%), from €328 to €183
- Financial charges -€110
down €110 (-40.0%), from €275 to €165
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 | €797,691 | €792,199 | -€5,493 | -0.7% |
| Fixed assets | 21/28 | €675,920 | €675,920 | = | 0.0% |
| Financial fixed assets | 28 | €675,920 | €675,920 | = | 0.0% |
| Current assets | 29/58 | €121,772 | €116,279 | -€5,493 | -4.5% |
| Amounts receivable within one year | 40/41 | €880 | €11,426 | +€10,547 | +1199.2% |
| Trade receivables | 40 | €313 | €313 | = | 0.0% |
| Other amounts receivable | 41 | €566 | €11,113 | +€10,547 | +1863.0% |
| Cash at bank and in hand | 54/58 | €119,609 | €104,295 | -€15,313 | -12.8% |
| Deferred charges and accrued income | 490/1 | €1,284 | €558 | -€726 | -56.6% |
| Total equity and liabilities | 10/49 | €797,691 | €792,199 | -€5,493 | -0.7% |
| Equity | 10/15 | €543,726 | €538,855 | -€4,871 | -0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €316,362 | €316,362 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €310,162 | €310,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,364 | €160,493 | -€4,871 | -2.9% |
| Provisions and deferred taxes | 16 | €64,467 | €64,467 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €64,467 | €64,467 | = | 0.0% |
| Pensions and similar obligations | 160 | €64,467 | €64,467 | = | 0.0% |
| Amounts payable | 17/49 | €189,498 | €188,877 | -€622 | -0.3% |
| Amounts payable within one year | 42/48 | €189,498 | €188,877 | -€622 | -0.3% |
| Trade debts | 44 | €249 | €7,134 | +€6,885 | +2769.4% |
| Suppliers | 440/4 | €249 | €7,134 | +€6,885 | +2769.4% |
| Taxes, remuneration and social security | 45 | - | €183 | +€183 | |
| Taxes | 450/3 | - | €183 | +€183 | |
| Other amounts payable | 47/48 | €189,250 | €181,560 | -€7,690 | -4.1% |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Other operating charges | 640/8 | €1,266 | €169 | -€1,097 | -86.6% |
| Gross operating margin | 9900 | -€9,714 | -€4,354 | +€5,361 | +55.2% |
| Operating profit (loss) | 9901 | -€10,980 | -€4,523 | +€6,458 | +58.8% |
| Financial income | 75/76B | €125,000 | €0 | -€125,000 | -100.0% |
| Recurring financial income | 75 | €125,000 | €0 | -€125,000 | -100.0% |
| Financial charges | 65/66B | €275 | €165 | -€110 | -40.0% |
| Recurring financial charges | 65 | €275 | €165 | -€110 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €113,745 | -€4,688 | -€118,432 | |
| Income taxes | 67/77 | €328 | €183 | -€145 | -44.1% |
| Profit (loss) for the period | 9904 | €113,417 | -€4,871 | -€118,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €113,417 | -€4,871 | -€118,288 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.