BEVERCA: 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.
BEVERCA
Largest movements
- Tangible fixed assets -€118,874
down €118,874 (-14.3%), from €833,387 to €714,513
- Receivables within one year -€58,705
down €58,705 (-67.2%), from €87,376 to €28,671
of which Other amounts receivable: -€56,731
- Deferred charges and accrued income +€9,605
up €9,605 (+424.2%), from €2,264 to €11,870
- Debts after one year -€83,028
down €83,028 (-100.0%), from €83,028 to €0
- Reserves -€62,803
down €62,803 (-36.5%), from €171,915 to €109,112
of which Distributable reserves: -€62,803
- Current portion of long-term debt -€15,467
down €15,467 (-15.7%), from €98,495 to €83,028
- Financial charges -€4,001
down €4,001 (-34.5%), from €11,582 to €7,582
- Other operating charges +€3,058
up €3,058 (+29.8%), from €10,275 to €13,333
- Depreciation -€1,685
down €1,685 (-1.4%), from €120,560 to €118,874
- Financial income -€916
down €916 (-40.5%), from €2,264 to €1,348
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 | €927,922 | €760,676 | -€167,246 | -18.0% |
| Fixed assets | 21/28 | €833,387 | €714,513 | -€118,874 | -14.3% |
| Tangible fixed assets | 22/27 | €833,387 | €714,513 | -€118,874 | -14.3% |
| Land and buildings | 22 | €833,387 | €714,513 | -€118,874 | -14.3% |
| Current assets | 29/58 | €94,535 | €46,163 | -€48,372 | -51.2% |
| Amounts receivable within one year | 40/41 | €87,376 | €28,671 | -€58,705 | -67.2% |
| Trade receivables | 40 | €1,973 | €0 | -€1,973 | -100.0% |
| Other amounts receivable | 41 | €85,403 | €28,671 | -€56,731 | -66.4% |
| Cash at bank and in hand | 54/58 | €4,894 | €5,622 | +€727 | +14.9% |
| Deferred charges and accrued income | 490/1 | €2,264 | €11,870 | +€9,605 | +424.2% |
| Total equity and liabilities | 10/49 | €927,922 | €760,676 | -€167,246 | -18.0% |
| Equity | 10/15 | €233,915 | €171,112 | -€62,803 | -26.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €171,915 | €109,112 | -€62,803 | -36.5% |
| Non-distributable reserves | 130/1 | €12,382 | €12,382 | = | 0.0% |
| Legal reserve | 130 | €12,382 | €12,382 | = | 0.0% |
| Distributable reserves | 133 | €159,533 | €96,730 | -€62,803 | -39.4% |
| Amounts payable | 17/49 | €694,007 | €589,564 | -€104,444 | -15.0% |
| Amounts payable after more than one year | 17 | €83,028 | €0 | -€83,028 | -100.0% |
| Financial debts | 170/4 | €83,028 | €0 | -€83,028 | -100.0% |
| Amounts payable within one year | 42/48 | €610,979 | €589,564 | -€21,415 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €98,495 | €83,028 | -€15,467 | -15.7% |
| Trade debts | 44 | €0 | €86 | +€86 | |
| Suppliers | 440/4 | €0 | €86 | +€86 | |
| Taxes, remuneration and social security | 45 | €2,026 | €0 | -€2,026 | -100.0% |
| Taxes | 450/3 | €2,026 | €0 | -€2,026 | -100.0% |
| Other amounts payable | 47/48 | €510,458 | €506,449 | -€4,009 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,560 | €118,874 | -€1,685 | -1.4% |
| Other operating charges | 640/8 | €10,275 | €13,333 | +€3,058 | +29.8% |
| Gross operating margin | 9900 | €75,305 | €75,639 | +€334 | +0.4% |
| Operating profit (loss) | 9901 | -€55,529 | -€56,569 | -€1,040 | -1.9% |
| Financial income | 75/76B | €2,264 | €1,348 | -€916 | -40.5% |
| Recurring financial income | 75 | €2,264 | €1,348 | -€916 | -40.5% |
| Financial charges | 65/66B | €11,582 | €7,582 | -€4,001 | -34.5% |
| Recurring financial charges | 65 | €11,582 | €7,582 | -€4,001 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€64,847 | -€62,803 | +€2,044 | +3.2% |
| Profit (loss) for the period | 9904 | -€64,847 | -€62,803 | +€2,044 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,847 | -€62,803 | +€2,044 | +3.2% |
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.