BeverBrugge: 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.
BeverBrugge
Largest movements
- Cash -€320,727
down €320,727 (-86.6%), from €370,356 to €49,628
mainly Trade debts (-€597,965) and Net result for the year (-€216,751)
- Receivables within one year +€191,320
up €191,320 (+53.5%), from €357,577 to €548,897
of which Other amounts receivable: +€126,068
- Stocks and contracts +€151,605
up €151,605 (+1.6%), from €9.5m to €9.6m
- Debts after one year +€1.0m
up €1.0m (+15.8%), from €6.3m to €7.3m
- Trade debts -€597,965
down €597,965 (-66.8%), from €894,967 to €297,001
- Profit (loss) carried forward -€216,751
down €216,751, from €0 to -€216,751
- Provisions -€109,375
down €109,375 (-20.0%), from €548,195 to €438,820
- Gross operating margin -€1.1m
down €1.1m, from €985,811 to -€124,399
- Provisions +€145,625
up €145,625 (+57.1%), from -€255,000 to -€109,375
- Taxes -€97,999
down €97,999 (-100%), from €97,999 to €0
- Other operating charges -€47,314
down €47,314 (-94.9%), from €49,870 to €2,556
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 | €10,196,152 | €10,215,330 | +€19,178 | +0.2% |
| Fixed assets | 21/28 | €3,020 | €0 | -€3,020 | -100% |
| Tangible fixed assets | 22/27 | €3,020 | €0 | -€3,020 | -100% |
| Plant, machinery and equipment | 23 | €3,020 | €0 | -€3,020 | -100% |
| Current assets | 29/58 | €10,193,132 | €10,215,330 | +€22,198 | +0.2% |
| Stocks and contracts in progress | 3 | €9,465,131 | €9,616,736 | +€151,605 | +1.6% |
| Stocks | 30/36 | €9,465,131 | €9,616,736 | +€151,605 | +1.6% |
| Amounts receivable within one year | 40/41 | €357,577 | €548,897 | +€191,320 | +53.5% |
| Trade receivables | 40 | €0 | €65,252 | +€65,252 | |
| Other amounts receivable | 41 | €357,577 | €483,645 | +€126,068 | +35.3% |
| Cash at bank and in hand | 54/58 | €370,356 | €49,628 | -€320,727 | -86.6% |
| Deferred charges and accrued income | 490/1 | €69 | €69 | +€0 | +0.2% |
| Total equity and liabilities | 10/49 | €10,196,152 | €10,215,330 | +€19,178 | +0.2% |
| Equity | 10/15 | €1,361,432 | €1,144,681 | -€216,751 | -15.9% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Capital | 10 | €1,100,000 | €1,100,000 | = | 0.0% |
| Issued capital | 100 | €1,100,000 | €1,100,000 | = | 0.0% |
| Reserves | 13 | €261,432 | €261,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,106 | €13,106 | = | 0.0% |
| Legal reserve | 130 | €13,106 | €13,106 | = | 0.0% |
| Distributable reserves | 133 | €248,326 | €248,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€216,751 | -€216,751 | |
| Provisions and deferred taxes | 16 | €548,195 | €438,820 | -€109,375 | -20.0% |
| Provisions for liabilities and charges | 160/5 | €548,195 | €438,820 | -€109,375 | -20.0% |
| Environmental obligations | 163 | €548,195 | €438,820 | -€109,375 | -20.0% |
| Amounts payable | 17/49 | €8,286,525 | €8,631,829 | +€345,303 | +4.2% |
| Amounts payable after more than one year | 17 | €6,328,508 | €7,328,694 | +€1.0m | +15.8% |
| Financial debts | 170/4 | €6,328,508 | €7,328,694 | +€1.0m | +15.8% |
| Amounts payable within one year | 42/48 | €1,060,995 | €396,501 | -€664,495 | -62.6% |
| Trade debts | 44 | €894,967 | €297,001 | -€597,965 | -66.8% |
| Suppliers | 440/4 | €894,967 | €297,001 | -€597,965 | -66.8% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €164,529 | €97,999 | -€66,529 | -40.4% |
| Taxes | 450/3 | €164,529 | €97,999 | -€66,529 | -40.4% |
| Accrued charges and deferred income | 492/3 | €897,022 | €906,634 | +€9,612 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,020 | €3,020 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€255,000 | -€109,375 | +€145,625 | +57.1% |
| Other operating charges | 640/8 | €49,870 | €2,556 | -€47,314 | -94.9% |
| Gross operating margin | 9900 | €985,811 | -€124,399 | -€1.1m | |
| Operating profit (loss) | 9901 | €1,187,922 | -€20,600 | -€1.2m | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €201,359 | €196,151 | -€5,208 | -2.6% |
| Recurring financial charges | 65 | €201,359 | €196,151 | -€5,208 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €986,564 | -€216,751 | -€1.2m | |
| Income taxes | 67/77 | €97,999 | €0 | -€97,999 | -100% |
| Profit (loss) for the period | 9904 | €888,565 | -€216,751 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €888,565 | -€216,751 | -€1.1m |
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 18 October 2026 via checked.be.