BEVERBEL: 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.
BEVERBEL
Largest movements
- Cash +€158,840
up €158,840 (+40889.7%), from €388 to €159,229
mainly Debts after one year (+€250,000) and Trade debts (+€22,443)
- Intangible fixed assets +€47,474
new in 2025: €47,474
- Stocks and contracts +€31,558
new in 2025: €31,558
- Receivables within one year +€24,768
new in 2025: €24,768
of which Other amounts receivable: +€13,411
- Debts after one year +€250,000
new in 2025: €250,000
- Trade debts +€22,443
new in 2025: €22,443
- Profit (loss) carried forward -€11,398
down €11,398 (-56.5%), from -€20,191 to -€31,589
- Gross operating margin -€8,833
down €8,833, from €0 to -€8,833
- Staff costs +€2,141
new in 2025: €2,141
- Financial charges +€117
up €117 (+41.6%), from €281 to €397
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 | €388 | €263,028 | +€262,640 | +67610.5% |
| Fixed assets | 21/28 | - | €47,474 | +€47,474 | |
| Intangible fixed assets | 21 | - | €47,474 | +€47,474 | |
| Current assets | 29/58 | €388 | €215,554 | +€215,166 | +55389.4% |
| Stocks and contracts in progress | 3 | - | €31,558 | +€31,558 | |
| Stocks | 30/36 | - | €31,558 | +€31,558 | |
| Amounts receivable within one year | 40/41 | - | €24,768 | +€24,768 | |
| Trade receivables | 40 | - | €11,357 | +€11,357 | |
| Other amounts receivable | 41 | - | €13,411 | +€13,411 | |
| Cash at bank and in hand | 54/58 | €388 | €159,229 | +€158,840 | +40889.7% |
| Total equity and liabilities | 10/49 | €388 | €263,028 | +€262,640 | +67610.5% |
| Equity | 10/15 | €269 | -€11,129 | -€11,398 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,191 | -€31,589 | -€11,398 | -56.5% |
| Amounts payable | 17/49 | €120 | €274,157 | +€274,038 | +229320.3% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Financial debts | 170/4 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €120 | €24,157 | +€24,038 | +20115.2% |
| Trade debts | 44 | - | €22,443 | +€22,443 | |
| Suppliers | 440/4 | - | €22,443 | +€22,443 | |
| Taxes, remuneration and social security | 45 | - | €1,714 | +€1,714 | |
| Taxes | 450/3 | - | €1,714 | +€1,714 | |
| Other amounts payable | 47/48 | €120 | - | -€120 | |
| Remuneration, social security and pensions | 62 | - | €2,141 | +€2,141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26 | +€26 | |
| Gross operating margin | 9900 | €0 | -€8,833 | -€8,833 | |
| Operating profit (loss) | 9901 | €0 | -€11,001 | -€11,001 | |
| Financial charges | 65/66B | €281 | €397 | +€117 | +41.6% |
| Recurring financial charges | 65 | €281 | €397 | +€117 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€281 | -€11,398 | -€11,117 | -3961.8% |
| Profit (loss) for the period | 9904 | -€281 | -€11,398 | -€11,117 | -3961.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€281 | -€11,398 | -€11,117 | -3961.8% |
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 29 September 2026 via checked.be.