BEVER ONTWIKKELINGEN: 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 ONTWIKKELINGEN
Largest movements
- Current investments +€600,000
new in 2025: €600,000
- Stocks and contracts -€505,223
down €505,223 (-67.9%), from €744,491 to €239,268
- Receivables within one year -€117,646
down €117,646 (-70.0%), from €168,063 to €50,417
of which Trade receivables: -€120,835
- Cash +€39,026
up €39,026 (+10.6%), from €368,569 to €407,594
mainly Net result for the year (+€1.3m) and Stocks and contracts (+€505,223)
- Other debts -€200,000
down €200,000 (-99.5%), from €201,060 to €1,060
- Trade debts +€116,984
up €116,984 (+23.7%), from €493,650 to €610,634
- Reserves +€82,252
up €82,252 (+19.7%), from €418,308 to €500,560
- Tax, wage and social debts +€67,654
up €67,654 (+69.0%), from €98,014 to €165,669
- Advances received -€53,307
no longer reported in 2025 (was €53,307)
- Gross operating margin +€1.5m
up €1.5m (+727%), from €205,227 to €1.7m
- Taxes +€378,173
up €378,173 (+696%), from €54,337 to €432,510
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 | €1,284,340 | €1,297,923 | +€13,583 | +1.1% |
| Current assets | 29/58 | €1,284,340 | €1,297,923 | +€13,583 | +1.1% |
| Stocks and contracts in progress | 3 | €744,491 | €239,268 | -€505,223 | -67.9% |
| Contracts in progress | 37 | €744,491 | €239,268 | -€505,223 | -67.9% |
| Amounts receivable within one year | 40/41 | €168,063 | €50,417 | -€117,646 | -70.0% |
| Trade receivables | 40 | €123,115 | €2,280 | -€120,835 | -98.1% |
| Other amounts receivable | 41 | €44,947 | €48,137 | +€3,190 | +7.1% |
| Current investments | 50/53 | - | €600,000 | +€600,000 | |
| Cash at bank and in hand | 54/58 | €368,569 | €407,594 | +€39,026 | +10.6% |
| Deferred charges and accrued income | 490/1 | €3,218 | €644 | -€2,574 | -80.0% |
| Total equity and liabilities | 10/49 | €1,284,340 | €1,297,923 | +€13,583 | +1.1% |
| Equity | 10/15 | €438,308 | €520,560 | +€82,252 | +18.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €418,308 | €500,560 | +€82,252 | +19.7% |
| Distributable reserves | 133 | €418,308 | €500,560 | +€82,252 | +19.7% |
| Amounts payable | 17/49 | €846,031 | €777,363 | -€68,669 | -8.1% |
| Amounts payable within one year | 42/48 | €846,031 | €777,363 | -€68,669 | -8.1% |
| Trade debts | 44 | €493,650 | €610,634 | +€116,984 | +23.7% |
| Suppliers | 440/4 | €493,650 | €610,634 | +€116,984 | +23.7% |
| Advances received on contracts in progress | 46 | €53,307 | - | -€53,307 | |
| Taxes, remuneration and social security | 45 | €98,014 | €165,669 | +€67,654 | +69.0% |
| Taxes | 450/3 | €98,014 | €165,669 | +€67,654 | +69.0% |
| Other amounts payable | 47/48 | €201,060 | €1,060 | -€200,000 | -99.5% |
| Other operating charges | 640/8 | €1,166 | €520 | -€646 | -55.4% |
| Gross operating margin | 9900 | €205,227 | €1,696,922 | +€1.5m | +727% |
| Operating profit (loss) | 9901 | €204,061 | €1,696,402 | +€1.5m | +731% |
| Financial income | 75/76B | €52,487 | €54,166 | +€1,679 | +3.2% |
| Recurring financial income | 75 | €52,487 | €54,166 | +€1,679 | +3.2% |
| Financial charges | 65/66B | €44,670 | €35,806 | -€8,863 | -19.8% |
| Recurring financial charges | 65 | €44,670 | €35,806 | -€8,863 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €211,878 | €1,714,762 | +€1.5m | +709% |
| Income taxes | 67/77 | €54,337 | €432,510 | +€378,173 | +696% |
| Profit (loss) for the period | 9904 | €157,541 | €1,282,252 | +€1.1m | +714% |
| Profit (loss) for the period to be appropriated | 9905 | €157,541 | €1,282,252 | +€1.1m | +714% |
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 29 October 2026 via checked.be.