BeVeR-management: 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-management
Largest movements
- Current investments +€12,207
up €12,207, from €0 to €12,207
- Tangible fixed assets -€11,900
down €11,900 (-22.3%), from €53,322 to €41,422
of which Furniture and vehicles: -€11,900
- Cash -€3,859
down €3,859 (-19.9%), from €19,407 to €15,548
mainly Current investments (-€12,207) and Other debts (-€2,982)
- Receivables within one year +€1,632
up €1,632 (+84.4%), from €1,935 to €3,567
of which Trade receivables: +€1,632
- Other debts -€2,982
down €2,982 (-5.3%), from €56,288 to €53,306
- Financial income -€6,682
down €6,682 (-100.0%), from €6,682 to €0
of which Non-recurring financial income: -€6,682
- Gross operating margin +€5,318
up €5,318 (+52.5%), from €10,128 to €15,445
- Depreciation +€4,825
up €4,825 (+68.2%), from €7,075 to €11,900
- Taxes -€3,438
down €3,438 (-75.6%), from €4,546 to €1,108
- Other operating charges -€619
down €619 (-29.1%), from €2,123 to €1,505
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 | €74,711 | €72,745 | -€1,966 | -2.6% |
| Fixed assets | 21/28 | €53,322 | €41,422 | -€11,900 | -22.3% |
| Tangible fixed assets | 22/27 | €53,322 | €41,422 | -€11,900 | -22.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €53,322 | €41,422 | -€11,900 | -22.3% |
| Current assets | 29/58 | €21,389 | €31,323 | +€9,934 | +46.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,935 | €3,567 | +€1,632 | +84.4% |
| Trade receivables | 40 | €1,935 | €3,567 | +€1,632 | +84.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | €12,207 | +€12,207 | |
| Cash at bank and in hand | 54/58 | €19,407 | €15,548 | -€3,859 | -19.9% |
| Deferred charges and accrued income | 490/1 | €46 | €0 | -€46 | -100.0% |
| Total equity and liabilities | 10/49 | €74,711 | €72,745 | -€1,966 | -2.6% |
| Equity | 10/15 | €16,993 | €17,730 | +€737 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,593 | €5,330 | +€737 | +16.1% |
| Distributable reserves | 133 | €4,593 | €5,330 | +€737 | +16.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €57,718 | €55,015 | -€2,704 | -4.7% |
| Amounts payable within one year | 42/48 | €57,718 | €55,015 | -€2,704 | -4.7% |
| Trade debts | 44 | €1,026 | €1,101 | +€74 | +7.2% |
| Suppliers | 440/4 | €1,026 | €1,101 | +€74 | +7.2% |
| Taxes, remuneration and social security | 45 | €404 | €608 | +€204 | +50.6% |
| Taxes | 450/3 | €404 | €608 | +€204 | +50.6% |
| Other amounts payable | 47/48 | €56,288 | €53,306 | -€2,982 | -5.3% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €120 | €0 | -€120 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,075 | €11,900 | +€4,825 | +68.2% |
| Other operating charges | 640/8 | €2,123 | €1,505 | -€619 | -29.1% |
| Gross operating margin | 9900 | €10,128 | €15,445 | +€5,318 | +52.5% |
| Operating profit (loss) | 9901 | €810 | €2,041 | +€1,231 | +152.0% |
| Financial income | 75/76B | €6,682 | €0 | -€6,682 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €6,682 | €0 | -€6,682 | -100.0% |
| Financial charges | 65/66B | €490 | €196 | -€295 | -60.1% |
| Recurring financial charges | 65 | €490 | €196 | -€295 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €7,002 | €1,845 | -€5,157 | -73.6% |
| Income taxes | 67/77 | €4,546 | €1,108 | -€3,438 | -75.6% |
| Profit (loss) for the period | 9904 | €2,456 | €737 | -€1,719 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,456 | €737 | -€1,719 | -70.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.