BEVER CONSULTING: 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 CONSULTING
Largest movements
- Financial fixed assets +€804,269
up €804,269 (+141%), from €570,438 to €1.4m
- Current investments +€218,608
up €218,608 (+7.4%), from €3.0m to €3.2m
- Cash -€86,368
down €86,368 (-6.3%), from €1.4m to €1.3m
mainly Investment in fixed assets (net) (-€811,466) and Other debts (-€259,201)
- Reserves +€1.2m
up €1.2m (+80.5%), from €1.5m to €2.7m
- Other debts -€259,201
down €259,201 (-75.0%), from €345,455 to €86,254
- Tax, wage and social debts -€70,236
down €70,236 (-35.1%), from €199,827 to €129,591
of which Remuneration and social security: -€189,398
- Financial income +€1.0m
up €1.0m (+2,086%), from €49,417 to €1.1m
- Gross operating margin -€206,512
down €206,512 (-26.9%), from €766,883 to €560,371
- Taxes +€55,944
up €55,944 (+23.2%), from €240,917 to €296,861
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 | €5,098,064 | €5,995,269 | +€897,205 | +17.6% |
| Fixed assets | 21/28 | €741,028 | €1,510,972 | +€769,944 | +104% |
| Tangible fixed assets | 22/27 | €170,590 | €136,265 | -€34,325 | -20.1% |
| Plant, machinery and equipment | 23 | €25,586 | €6,155 | -€19,431 | -75.9% |
| Furniture and vehicles | 24 | €33,772 | €37,417 | +€3,645 | +10.8% |
| Other tangible fixed assets | 26 | €111,233 | €92,694 | -€18,539 | -16.7% |
| Financial fixed assets | 28 | €570,438 | €1,374,707 | +€804,269 | +141% |
| Current assets | 29/58 | €4,357,036 | €4,484,297 | +€127,260 | +2.9% |
| Amounts receivable within one year | 40/41 | €26,660 | €21,680 | -€4,980 | -18.7% |
| Trade receivables | 40 | €21,260 | €21,680 | +€420 | +2.0% |
| Other amounts receivable | 41 | €5,400 | - | -€5,400 | |
| Current investments | 50/53 | €2,962,752 | €3,181,360 | +€218,608 | +7.4% |
| Cash at bank and in hand | 54/58 | €1,367,624 | €1,281,257 | -€86,368 | -6.3% |
| Total equity and liabilities | 10/49 | €5,098,064 | €5,995,269 | +€897,205 | +17.6% |
| Equity | 10/15 | €4,253,377 | €5,454,157 | +€1.2m | +28.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €1,468,216 | €2,650,150 | +€1.2m | +80.5% |
| Distributable reserves | 133 | €1,468,216 | €2,650,150 | +€1.2m | +80.5% |
| Profit (loss) carried forward | 14 | €2,783,661 | €2,802,507 | +€18,846 | +0.7% |
| Provisions and deferred taxes | 16 | €130,435 | €130,435 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €130,435 | €130,435 | = | 0.0% |
| Other liabilities and charges | 164/5 | €130,435 | €130,435 | = | 0.0% |
| Amounts payable | 17/49 | €714,252 | €410,677 | -€303,575 | -42.5% |
| Amounts payable after more than one year | 17 | €164,150 | €189,693 | +€25,544 | +15.6% |
| Other amounts payable | 178/9 | €164,150 | €189,693 | +€25,544 | +15.6% |
| Amounts payable within one year | 42/48 | €550,103 | €220,984 | -€329,119 | -59.8% |
| Trade debts | 44 | €4,821 | €5,139 | +€318 | +6.6% |
| Suppliers | 440/4 | €4,821 | €5,139 | +€318 | +6.6% |
| Taxes, remuneration and social security | 45 | €199,827 | €129,591 | -€70,236 | -35.1% |
| Taxes | 450/3 | €10,429 | €129,591 | +€119,162 | +1,143% |
| Remuneration and social security | 454/9 | €189,398 | - | -€189,398 | |
| Other amounts payable | 47/48 | €345,455 | €86,254 | -€259,201 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,863 | €41,522 | -€1,341 | -3.1% |
| Other operating charges | 640/8 | €10,233 | €9,459 | -€774 | -7.6% |
| Gross operating margin | 9900 | €766,883 | €560,371 | -€206,512 | -26.9% |
| Operating profit (loss) | 9901 | €713,787 | €509,390 | -€204,397 | -28.6% |
| Financial income | 75/76B | €49,417 | €1,080,110 | +€1.0m | +2,086% |
| Recurring financial income | 75 | €49,417 | €1,080,110 | +€1.0m | +2,086% |
| Financial charges | 65/66B | €3,529 | €1,067 | -€2,462 | -69.8% |
| Recurring financial charges | 65 | €3,529 | €1,067 | -€2,462 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €759,675 | €1,588,434 | +€828,759 | +109% |
| Income taxes | 67/77 | €240,917 | €296,861 | +€55,944 | +23.2% |
| Profit (loss) for the period | 9904 | €518,759 | €1,291,573 | +€772,815 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €518,759 | €1,291,573 | +€772,815 | +149% |
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 25 October 2026 via checked.be.