Beveren Broecke: 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.
What changed
Beveren Broecke
NACE 47.210, Retail sale of fruit and vegetables
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,702
2024 · €13,706-€1,004
Equity
€83,789
2024 · €71,088+€12,702
Cash
€625
2024 · €789-€164
Balance sheet total
€319,954
2024 · €345,808-€25,853
Largest movements
Assets
- Tangible fixed assets -€33,773
down €33,773 (-10.2%), from €331,500 to €297,727
of which Land and buildings: -€25,313
- Deferred charges and accrued income +€6,808
up €6,808 (+196.4%), from €3,467 to €10,275
Equity and liabilities
- Debts after one year -€22,897
down €22,897 (-13.9%), from €164,599 to €141,702
- Trade debts -€14,627
down €14,627 (-28.8%), from €50,773 to €36,147
- Profit (loss) carried forward +€12,702
up €12,702 (+7.3%), from -€174,486 to -€161,784
Income statement
- Staff costs +€18,527
up €18,527 (+28.3%), from €65,456 to €83,982
- Gross operating margin +€17,165
up €17,165 (+12.0%), from €142,749 to €159,914
- Depreciation +€2,029
up €2,029 (+4.1%), from €49,744 to €51,773
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.
Result 2024
€13,706
Gross operating margin
+€17,165
Staff costs
-€18,527
Depreciation
-€2,029
Other operating charges
+€51
Financial income
-€35
Financial charges
+€1,078
Taxes
+€1,292
Result 2025
€12,702
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.
From operations
+€42,185
Investment
-€18,000
Financing
-€24,349
Cash 2024
€789
From operations (derived)
+€42,185
Net result for the year
+€12,702
Depreciation
+€51,773
Stocks and contracts
-€608
Receivables within one year
-€668
Deferred charges and accrued income
-€6,808
Trade debts
-€14,627
Tax, wage and social debts
+€874
Other debts
-€704
Accrued charges and deferred income
+€249
Investment (derived)
-€18,000
Investment in fixed assets (net)
-€18,000
Financing
-€24,349
Debts after one year
-€22,897
Current portion of long-term debt
-€1,963
Short-term financial debts
+€511
Cash 2025
€625
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,808 | €319,954 | -€25,853 | -7.5% |
| Fixed assets | 21/28 | €332,500 | €298,727 | -€33,773 | -10.2% |
| Tangible fixed assets | 22/27 | €331,500 | €297,727 | -€33,773 | -10.2% |
| Land and buildings | 22 | €274,506 | €249,193 | -€25,313 | -9.2% |
| Plant, machinery and equipment | 23 | €43,068 | €27,656 | -€15,412 | -35.8% |
| Furniture and vehicles | 24 | €13,925 | €20,878 | +€6,952 | +49.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €13,308 | €21,228 | +€7,920 | +59.5% |
| Stocks and contracts in progress | 3 | €5,990 | €6,598 | +€608 | +10.2% |
| Stocks | 30/36 | €5,990 | €6,598 | +€608 | +10.2% |
| Amounts receivable within one year | 40/41 | €3,062 | €3,730 | +€668 | +21.8% |
| Trade receivables | 40 | €1,866 | €1,419 | -€446 | -23.9% |
| Other amounts receivable | 41 | €1,196 | €2,311 | +€1,114 | +93.1% |
| Cash at bank and in hand | 54/58 | €789 | €625 | -€164 | -20.8% |
| Deferred charges and accrued income | 490/1 | €3,467 | €10,275 | +€6,808 | +196.4% |
| Total equity and liabilities | 10/49 | €345,808 | €319,954 | -€25,853 | -7.5% |
| Equity | 10/15 | €71,088 | €83,789 | +€12,702 | +17.9% |
| Contributions | 10/11 | €183,600 | €183,600 | = | 0.0% |
| Revaluation surpluses | 12 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,486 | -€161,784 | +€12,702 | +7.3% |
| Amounts payable | 17/49 | €274,720 | €236,165 | -€38,555 | -14.0% |
| Amounts payable after more than one year | 17 | €164,599 | €141,702 | -€22,897 | -13.9% |
| Financial debts | 170/4 | €164,599 | €141,702 | -€22,897 | -13.9% |
| Amounts payable within one year | 42/48 | €110,121 | €94,213 | -€15,907 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €38,145 | €36,182 | -€1,963 | -5.1% |
| Financial debts | 43 | €7,057 | €7,568 | +€511 | +7.2% |
| Credit institutions | 430/8 | €7,057 | €7,568 | +€511 | +7.2% |
| Trade debts | 44 | €50,773 | €36,147 | -€14,627 | -28.8% |
| Suppliers | 440/4 | €50,773 | €36,147 | -€14,627 | -28.8% |
| Taxes, remuneration and social security | 45 | €7,260 | €8,134 | +€874 | +12.0% |
| Taxes | 450/3 | €2,459 | €1,791 | -€668 | -27.2% |
| Remuneration and social security | 454/9 | €4,800 | €6,343 | +€1,542 | +32.1% |
| Other amounts payable | 47/48 | €6,886 | €6,183 | -€704 | -10.2% |
| Accrued charges and deferred income | 492/3 | €0 | €249 | +€249 | |
| Remuneration, social security and pensions | 62 | €65,456 | €83,982 | +€18,527 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,744 | €51,773 | +€2,029 | +4.1% |
| Other operating charges | 640/8 | €4,585 | €4,534 | -€51 | -1.1% |
| Gross operating margin | 9900 | €142,749 | €159,914 | +€17,165 | +12.0% |
| Operating profit (loss) | 9901 | €22,964 | €19,624 | -€3,340 | -14.5% |
| Financial income | 75/76B | €66 | €31 | -€35 | -52.7% |
| Recurring financial income | 75 | €66 | €31 | -€35 | -52.7% |
| Financial charges | 65/66B | €7,638 | €6,560 | -€1,078 | -14.1% |
| Recurring financial charges | 65 | €7,638 | €6,560 | -€1,078 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €15,392 | €13,095 | -€2,296 | -14.9% |
| Income taxes | 67/77 | €1,686 | €394 | -€1,292 | -76.6% |
| Profit (loss) for the period | 9904 | €13,706 | €12,702 | -€1,004 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,706 | €12,702 | -€1,004 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.