Beverdam: 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.
Beverdam
Largest movements
- Cash +€127,408
up €127,408 (+4246.9%), from €3,000 to €130,408
mainly Net result for the year (+€131,497) and Tax, wage and social debts (+€52,948)
- Receivables within one year +€67,861
new in 2025: €67,861
- Tangible fixed assets +€7,220
new in 2025: €7,220
of which Other tangible fixed assets: +€6,162
- Reserves +€129,579
new in 2025: €129,579
- Tax, wage and social debts +€52,948
new in 2025: €52,948
- Other debts +€11,917
new in 2025: €11,917
- Trade debts +€7,126
up €7,126 (+775.7%), from €919 to €8,045
- Gross operating margin +€170,884
up €170,884, from -€1,644 to €169,240
- Taxes +€36,869
new in 2025: €36,869
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 | €3,000 | €205,489 | +€202,489 | +6749.6% |
| Fixed assets | 21/28 | - | €7,220 | +€7,220 | |
| Tangible fixed assets | 22/27 | - | €7,220 | +€7,220 | |
| Plant, machinery and equipment | 23 | - | €1,058 | +€1,058 | |
| Other tangible fixed assets | 26 | - | €6,162 | +€6,162 | |
| Current assets | 29/58 | €3,000 | €198,269 | +€195,269 | +6509.0% |
| Amounts receivable within one year | 40/41 | - | €67,861 | +€67,861 | |
| Trade receivables | 40 | - | €67,861 | +€67,861 | |
| Cash at bank and in hand | 54/58 | €3,000 | €130,408 | +€127,408 | +4246.9% |
| Total equity and liabilities | 10/49 | €3,000 | €205,489 | +€202,489 | +6749.6% |
| Equity | 10/15 | €1,081 | €132,579 | +€131,497 | +12161.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €129,579 | +€129,579 | |
| Distributable reserves | 133 | - | €129,579 | +€129,579 | |
| Profit (loss) carried forward | 14 | -€1,919 | €0 | +€1,919 | |
| Amounts payable | 17/49 | €1,919 | €72,911 | +€70,992 | +3700.0% |
| Amounts payable within one year | 42/48 | €919 | €72,911 | +€71,992 | +7836.3% |
| Trade debts | 44 | €919 | €8,045 | +€7,126 | +775.7% |
| Suppliers | 440/4 | €919 | €8,045 | +€7,126 | +775.7% |
| Taxes, remuneration and social security | 45 | - | €52,948 | +€52,948 | |
| Taxes | 450/3 | - | €52,948 | +€52,948 | |
| Other amounts payable | 47/48 | - | €11,917 | +€11,917 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €495 | +€495 | |
| Other operating charges | 640/8 | €275 | €338 | +€64 | +23.2% |
| Gross operating margin | 9900 | -€1,644 | €169,240 | +€170,884 | |
| Operating profit (loss) | 9901 | -€1,919 | €168,407 | +€170,325 | |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | -€1,919 | €168,366 | +€170,285 | |
| Income taxes | 67/77 | - | €36,869 | +€36,869 | |
| Profit (loss) for the period | 9904 | -€1,919 | €131,497 | +€133,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,919 | €131,497 | +€133,416 |
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 5 October 2026 via checked.be.