Bevercon: 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.
Bevercon
Largest movements
- Cash +€60,033
up €60,033 (+564.9%), from €10,627 to €70,660
mainly Net result for the year (+€84,407) and Tax, wage and social debts (+€18,877)
- Tangible fixed assets -€16,107
down €16,107 (-48.4%), from €33,294 to €17,188
of which Furniture and vehicles: -€11,430
- Receivables within one year +€5,998
up €5,998 (+28.6%), from €21,001 to €26,999
of which Trade receivables: +€5,272
- Reserves +€28,184
up €28,184 (+49.9%), from €56,449 to €84,633
- Tax, wage and social debts +€18,877
up €18,877 (+230.5%), from €8,188 to €27,065
- Trade debts +€1,981
up €1,981 (+525.7%), from €377 to €2,358
- Gross operating margin +€43,814
up €43,814 (+50.1%), from €87,368 to €131,183
- Taxes +€14,875
up €14,875 (+99.5%), from €14,953 to €29,827
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 | €67,241 | €116,538 | +€49,298 | +73.3% |
| Fixed assets | 21/28 | €33,294 | €17,188 | -€16,107 | -48.4% |
| Tangible fixed assets | 22/27 | €33,294 | €17,188 | -€16,107 | -48.4% |
| Land and buildings | 22 | €2,775 | €2,370 | -€405 | -14.6% |
| Plant, machinery and equipment | 23 | €1,955 | €1,418 | -€537 | -27.5% |
| Furniture and vehicles | 24 | €16,353 | €4,923 | -€11,430 | -69.9% |
| Other tangible fixed assets | 26 | €12,211 | €8,477 | -€3,735 | -30.6% |
| Current assets | 29/58 | €33,946 | €99,351 | +€65,404 | +192.7% |
| Amounts receivable within one year | 40/41 | €21,001 | €26,999 | +€5,998 | +28.6% |
| Trade receivables | 40 | €19,848 | €25,120 | +€5,272 | +26.6% |
| Other amounts receivable | 41 | €1,153 | €1,879 | +€725 | +62.9% |
| Cash at bank and in hand | 54/58 | €10,627 | €70,660 | +€60,033 | +564.9% |
| Deferred charges and accrued income | 490/1 | €2,318 | €1,692 | -€627 | -27.0% |
| Total equity and liabilities | 10/49 | €67,241 | €116,538 | +€49,298 | +73.3% |
| Equity | 10/15 | €58,675 | €86,633 | +€27,958 | +47.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,449 | €84,633 | +€28,184 | +49.9% |
| Distributable reserves | 133 | €56,449 | €84,633 | +€28,184 | +49.9% |
| Profit (loss) carried forward | 14 | €226 | €0 | -€226 | -100.0% |
| Amounts payable | 17/49 | €8,565 | €29,905 | +€21,340 | +249.1% |
| Amounts payable within one year | 42/48 | €8,565 | €29,423 | +€20,858 | +243.5% |
| Trade debts | 44 | €377 | €2,358 | +€1,981 | +525.7% |
| Suppliers | 440/4 | €377 | €2,358 | +€1,981 | +525.7% |
| Taxes, remuneration and social security | 45 | €8,188 | €27,065 | +€18,877 | +230.5% |
| Taxes | 450/3 | €8,188 | €27,065 | +€18,877 | +230.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €482 | +€482 | |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,187 | €16,107 | +€919 | +6.1% |
| Other operating charges | 640/8 | €529 | €540 | +€11 | +2.2% |
| Gross operating margin | 9900 | €87,368 | €131,183 | +€43,814 | +50.1% |
| Operating profit (loss) | 9901 | €71,402 | €114,286 | +€42,884 | +60.1% |
| Financial income | 75/76B | €244 | €101 | -€144 | -58.8% |
| Recurring financial income | 75 | €244 | €101 | -€144 | -58.8% |
| Financial charges | 65/66B | €245 | €152 | -€93 | -37.9% |
| Recurring financial charges | 65 | €245 | €152 | -€93 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €71,402 | €114,235 | +€42,833 | +60.0% |
| Income taxes | 67/77 | €14,953 | €29,827 | +€14,875 | +99.5% |
| Profit (loss) for the period | 9904 | €56,449 | €84,407 | +€27,958 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,449 | €84,407 | +€27,958 | +49.5% |
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 12 October 2026 via checked.be.