BEVERDIJK: 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.
BEVERDIJK
Largest movements
- Receivables within one year +€386,971
up €386,971 (+1150.1%), from €33,647 to €420,618
of which Other amounts receivable: +€390,997
- Cash -€194,426
down €194,426 (-58.2%), from €334,024 to €139,597
mainly Receivables within one year (-€386,971) and Contributions, distributions and other (-€61,800)
- Tangible fixed assets -€84,707
down €84,707 (-13.9%), from €611,519 to €526,812
of which Other tangible fixed assets: -€456,964
- Reserves +€125,390
up €125,390 (+15.5%), from €808,109 to €933,498
- Debts after one year -€18,719
down €18,719 (-17.7%), from €106,032 to €87,314
- Tax, wage and social debts +€17,927
up €17,927 (+112.2%), from €15,975 to €33,902
- Gross operating margin +€27,520
up €27,520 (+10.2%), from €270,271 to €297,792
- Taxes +€14,681
up €14,681 (+20.4%), from €71,830 to €86,512
- Financial income +€11,988
up €11,988 (+1574.0%), from €762 to €12,750
- Depreciation -€6,068
down €6,068 (-17.3%), from €35,098 to €29,030
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 | €983,941 | €1,101,209 | +€117,268 | +11.9% |
| Fixed assets | 21/28 | €611,519 | €526,812 | -€84,707 | -13.9% |
| Tangible fixed assets | 22/27 | €611,519 | €526,812 | -€84,707 | -13.9% |
| Land and buildings | 22 | €112,750 | €496,349 | +€383,599 | +340.2% |
| Furniture and vehicles | 24 | €41,805 | €30,463 | -€11,342 | -27.1% |
| Other tangible fixed assets | 26 | €456,964 | €0 | -€456,964 | -100.0% |
| Current assets | 29/58 | €372,422 | €574,397 | +€201,975 | +54.2% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,647 | €420,618 | +€386,971 | +1150.1% |
| Trade receivables | 40 | €25,307 | €21,281 | -€4,026 | -15.9% |
| Other amounts receivable | 41 | €8,340 | €399,337 | +€390,997 | +4688.2% |
| Cash at bank and in hand | 54/58 | €334,024 | €139,597 | -€194,426 | -58.2% |
| Deferred charges and accrued income | 490/1 | €4,251 | €13,682 | +€9,431 | +221.8% |
| Total equity and liabilities | 10/49 | €983,941 | €1,101,209 | +€117,268 | +11.9% |
| Equity | 10/15 | €829,237 | €954,627 | +€125,390 | +15.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €808,109 | €933,498 | +€125,390 | +15.5% |
| Distributable reserves | 133 | €808,109 | €933,498 | +€125,390 | +15.5% |
| Profit (loss) carried forward | 14 | €1,129 | €1,129 | = | 0.0% |
| Amounts payable | 17/49 | €154,704 | €146,582 | -€8,122 | -5.3% |
| Amounts payable after more than one year | 17 | €106,032 | €87,314 | -€18,719 | -17.7% |
| Financial debts | 170/4 | €106,032 | €87,314 | -€18,719 | -17.7% |
| Amounts payable within one year | 42/48 | €47,820 | €59,268 | +€11,448 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €26,177 | €18,719 | -€7,458 | -28.5% |
| Trade debts | 44 | €974 | €2,648 | +€1,673 | +171.8% |
| Suppliers | 440/4 | €974 | €2,648 | +€1,673 | +171.8% |
| Taxes, remuneration and social security | 45 | €15,975 | €33,902 | +€17,927 | +112.2% |
| Taxes | 450/3 | €15,975 | €33,902 | +€17,927 | +112.2% |
| Other amounts payable | 47/48 | €4,694 | €4,000 | -€694 | -14.8% |
| Accrued charges and deferred income | 492/3 | €852 | €0 | -€852 | -100.0% |
| Non-recurring operating income | 76A | €0 | €20,709 | +€20,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,098 | €29,030 | -€6,068 | -17.3% |
| Other operating charges | 640/8 | €5,371 | €5,764 | +€392 | +7.3% |
| Gross operating margin | 9900 | €270,271 | €297,792 | +€27,520 | +10.2% |
| Operating profit (loss) | 9901 | €229,802 | €262,998 | +€33,196 | +14.4% |
| Financial income | 75/76B | €762 | €12,750 | +€11,988 | +1574.0% |
| Recurring financial income | 75 | €762 | €12,750 | +€11,988 | +1574.0% |
| Financial charges | 65/66B | €2,769 | €2,047 | -€723 | -26.1% |
| Recurring financial charges | 65 | €2,769 | €2,047 | -€723 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €227,794 | €273,701 | +€45,907 | +20.2% |
| Income taxes | 67/77 | €71,830 | €86,512 | +€14,681 | +20.4% |
| Profit (loss) for the period | 9904 | €155,964 | €187,190 | +€31,226 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,964 | €187,190 | +€31,226 | +20.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.