BEVERBURCHT: 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.
BEVERBURCHT
Largest movements
- Tangible fixed assets -€162,723
down €162,723 (-3.8%), from €4.3m to €4.1m
of which Land and buildings: -€145,218
- Profit (loss) carried forward -€702,481
down €702,481 (-5.7%), from -€12.3m to -€13.0m
- Other debts +€604,845
up €604,845 (+5.6%), from €10.9m to €11.5m
- Trade debts -€60,064
down €60,064 (-21.9%), from €274,489 to €214,425
- Gross operating margin +€58,433
up €58,433 (+49.3%), from -€118,413 to -€59,980
- Financial charges +€28,422
up €28,422 (+6.9%), from €412,864 to €441,286
- Other operating charges -€25,743
down €25,743 (-39.4%), from €65,366 to €39,623
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 | €4,485,858 | €4,327,833 | -€158,025 | -3.5% |
| Fixed assets | 21/28 | €4,267,557 | €4,104,834 | -€162,723 | -3.8% |
| Tangible fixed assets | 22/27 | €4,267,557 | €4,104,834 | -€162,723 | -3.8% |
| Land and buildings | 22 | €4,250,052 | €4,104,834 | -€145,218 | -3.4% |
| Furniture and vehicles | 24 | €17,505 | - | -€17,505 | |
| Current assets | 29/58 | €218,301 | €222,999 | +€4,698 | +2.2% |
| Amounts receivable within one year | 40/41 | €216,720 | €220,641 | +€3,921 | +1.8% |
| Trade receivables | 40 | €21,448 | €23,445 | +€1,997 | +9.3% |
| Other amounts receivable | 41 | €195,272 | €197,196 | +€1,924 | +1.0% |
| Cash at bank and in hand | 54/58 | €1,581 | €2,358 | +€777 | +49.1% |
| Total equity and liabilities | 10/49 | €4,485,858 | €4,327,833 | -€158,025 | -3.5% |
| Equity | 10/15 | -€6,641,436 | -€7,343,917 | -€702,481 | -10.6% |
| Contributions | 10/11 | €5,661,973 | €5,661,973 | = | 0.0% |
| Capital | 10 | €5,661,973 | €5,661,973 | = | 0.0% |
| Issued capital | 100 | €5,661,973 | €5,661,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,309,607 | -€13,012,088 | -€702,481 | -5.7% |
| Amounts payable | 17/49 | €11,127,295 | €11,671,750 | +€544,455 | +4.9% |
| Amounts payable within one year | 42/48 | €11,127,295 | €11,671,750 | +€544,455 | +4.9% |
| Trade debts | 44 | €274,489 | €214,425 | -€60,064 | -21.9% |
| Suppliers | 440/4 | €274,489 | €214,425 | -€60,064 | -21.9% |
| Taxes, remuneration and social security | 45 | €336 | €11 | -€326 | -96.9% |
| Taxes | 450/3 | €336 | €11 | -€326 | -96.9% |
| Other amounts payable | 47/48 | €10,852,469 | €11,457,314 | +€604,845 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162,723 | €162,723 | = | 0.0% |
| Other operating charges | 640/8 | €65,366 | €39,623 | -€25,743 | -39.4% |
| Gross operating margin | 9900 | -€118,413 | -€59,980 | +€58,433 | +49.3% |
| Operating profit (loss) | 9901 | -€346,503 | -€262,326 | +€84,177 | +24.3% |
| Financial income | 75/76B | €1,067 | €1,131 | +€64 | +6.0% |
| Recurring financial income | 75 | €1,067 | €1,131 | +€64 | +6.0% |
| Financial charges | 65/66B | €412,864 | €441,286 | +€28,422 | +6.9% |
| Recurring financial charges | 65 | €412,864 | €441,286 | +€28,422 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€758,299 | -€702,481 | +€55,819 | +7.4% |
| Profit (loss) for the period | 9904 | -€758,299 | -€702,481 | +€55,819 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€758,299 | -€702,481 | +€55,819 | +7.4% |
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 1 October 2026 via checked.be.