Beveraap Yeti: 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.
Beveraap Yeti
Largest movements
- Tangible fixed assets -€20,918
down €20,918 (-24.7%), from €84,784 to €63,866
of which Plant, machinery and equipment: -€11,437
- Receivables within one year +€13,407
up €13,407 (+112%), from €11,955 to €25,362
of which Trade receivables: +€9,867
- Cash -€2,079
down €2,079 (-100.0%), from €2,080 to €1
mainly Debts after one year (-€19,084) and Receivables within one year (-€13,407)
- Debts after one year -€19,084
down €19,084 (-34.5%), from €55,369 to €36,284
- Other debts +€7,624
up €7,624 (+184%), from €4,151 to €11,774
- Trade debts -€4,443
down €4,443 (-44.8%), from €9,923 to €5,480
- Current portion of long-term debt +€4,124
up €4,124 (+19.6%), from €21,017 to €25,140
- Reserves +€1,194
up €1,194 (+172%), from €694 to €1,888
- Gross operating margin +€4,857
up €4,857 (+15.0%), from €32,331 to €37,189
- Other operating charges +€2,523
up €2,523 (+151%), from €1,675 to €4,198
- Depreciation +€1,095
up €1,095 (+4.3%), from €25,323 to €26,418
- Taxes +€883
new in 2025: €883
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 | €101,153 | €91,639 | -€9,514 | -9.4% |
| Fixed assets | 21/28 | €84,784 | €63,866 | -€20,918 | -24.7% |
| Tangible fixed assets | 22/27 | €84,784 | €63,866 | -€20,918 | -24.7% |
| Plant, machinery and equipment | 23 | €49,668 | €38,230 | -€11,437 | -23.0% |
| Leasing and similar rights | 25 | €35,116 | €25,636 | -€9,480 | -27.0% |
| Current assets | 29/58 | €16,369 | €27,773 | +€11,404 | +69.7% |
| Amounts receivable within one year | 40/41 | €11,955 | €25,362 | +€13,407 | +112% |
| Trade receivables | 40 | €9,389 | €19,256 | +€9,867 | +105% |
| Other amounts receivable | 41 | €2,565 | €6,106 | +€3,540 | +138% |
| Cash at bank and in hand | 54/58 | €2,080 | €1 | -€2,079 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,334 | €2,410 | +€76 | +3.2% |
| Total equity and liabilities | 10/49 | €101,153 | €91,639 | -€9,514 | -9.4% |
| Equity | 10/15 | €10,694 | €11,888 | +€1,194 | +11.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €694 | €1,888 | +€1,194 | +172% |
| Distributable reserves | 133 | €694 | €1,888 | +€1,194 | +172% |
| Amounts payable | 17/49 | €90,459 | €79,751 | -€10,708 | -11.8% |
| Amounts payable after more than one year | 17 | €55,369 | €36,284 | -€19,084 | -34.5% |
| Financial debts | 170/4 | €55,369 | €36,284 | -€19,084 | -34.5% |
| Amounts payable within one year | 42/48 | €35,090 | €43,277 | +€8,187 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €21,017 | €25,140 | +€4,124 | +19.6% |
| Trade debts | 44 | €9,923 | €5,480 | -€4,443 | -44.8% |
| Suppliers | 440/4 | €9,923 | €5,480 | -€4,443 | -44.8% |
| Taxes, remuneration and social security | 45 | - | €883 | +€883 | |
| Taxes | 450/3 | - | €883 | +€883 | |
| Other amounts payable | 47/48 | €4,151 | €11,774 | +€7,624 | +184% |
| Accrued charges and deferred income | 492/3 | - | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,323 | €26,418 | +€1,095 | +4.3% |
| Other operating charges | 640/8 | €1,675 | €4,198 | +€2,523 | +151% |
| Gross operating margin | 9900 | €32,331 | €37,189 | +€4,857 | +15.0% |
| Operating profit (loss) | 9901 | €5,334 | €6,573 | +€1,239 | +23.2% |
| Financial charges | 65/66B | €4,694 | €4,496 | -€198 | -4.2% |
| Recurring financial charges | 65 | €4,694 | €4,496 | -€198 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €640 | €2,077 | +€1,437 | +225% |
| Income taxes | 67/77 | - | €883 | +€883 | |
| Profit (loss) for the period | 9904 | €640 | €1,194 | +€554 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €640 | €1,194 | +€554 | +86.7% |
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 20 October 2026 via checked.be.