BEVERFUN: 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.
BEVERFUN
Largest movements
- Tangible fixed assets -€13,297
down €13,297 (-31.3%), from €42,432 to €29,135
of which Plant, machinery and equipment: -€8,108
- Cash -€3,062
down €3,062 (-93.5%), from €3,274 to €213
mainly Net result for the year (-€12,671) and Other debts (-€2,208)
- Receivables within one year +€1,869
up €1,869 (+17.2%), from €10,853 to €12,722
of which Trade receivables: +€1,853
- Profit (loss) carried forward -€12,671
down €12,671 (-11.0%), from -€115,113 to -€127,784
- Other debts -€2,208
down €2,208 (-2.3%), from €94,698 to €92,491
- Trade debts +€1,706
up €1,706 (+3.1%), from €55,643 to €57,349
- Accrued charges and deferred income -€1,216
no longer reported in 2023 (was €1,216)
- Gross operating margin +€6,210
up €6,210, from -€2,797 to €3,413
- Other operating charges +€353
up €353 (+167%), from €211 to €564
- Depreciation +€194
up €194 (+1.3%), from €15,172 to €15,366
- Staff costs +€89
new in 2023: €89
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,560 | €42,070 | -€14,490 | -25.6% |
| Fixed assets | 21/28 | €42,432 | €29,135 | -€13,297 | -31.3% |
| Tangible fixed assets | 22/27 | €42,432 | €29,135 | -€13,297 | -31.3% |
| Plant, machinery and equipment | 23 | €26,865 | €18,757 | -€8,108 | -30.2% |
| Furniture and vehicles | 24 | €15,567 | €10,378 | -€5,189 | -33.3% |
| Current assets | 29/58 | €14,128 | €12,935 | -€1,193 | -8.4% |
| Amounts receivable within one year | 40/41 | €10,853 | €12,722 | +€1,869 | +17.2% |
| Trade receivables | 40 | €10,653 | €12,506 | +€1,853 | +17.4% |
| Other amounts receivable | 41 | €200 | €216 | +€16 | +7.9% |
| Cash at bank and in hand | 54/58 | €3,274 | €213 | -€3,062 | -93.5% |
| Total equity and liabilities | 10/49 | €56,560 | €42,070 | -€14,490 | -25.6% |
| Equity | 10/15 | -€100,940 | -€113,611 | -€12,671 | -12.6% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €173 | €173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €173 | €173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €173 | €173 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,113 | -€127,784 | -€12,671 | -11.0% |
| Amounts payable | 17/49 | €157,499 | €155,680 | -€1,819 | -1.2% |
| Amounts payable within one year | 42/48 | €156,283 | €155,680 | -€603 | -0.4% |
| Financial debts | 43 | €5,600 | €5,600 | = | 0.0% |
| Other loans | 439 | €5,600 | €5,600 | = | 0.0% |
| Trade debts | 44 | €55,643 | €57,349 | +€1,706 | +3.1% |
| Suppliers | 440/4 | €55,643 | €57,349 | +€1,706 | +3.1% |
| Taxes, remuneration and social security | 45 | €342 | €241 | -€101 | -29.6% |
| Taxes | 450/3 | €342 | €241 | -€101 | -29.6% |
| Other amounts payable | 47/48 | €94,698 | €92,491 | -€2,208 | -2.3% |
| Accrued charges and deferred income | 492/3 | €1,216 | - | -€1,216 | |
| Remuneration, social security and pensions | 62 | - | €89 | +€89 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,172 | €15,366 | +€194 | +1.3% |
| Other operating charges | 640/8 | €211 | €564 | +€353 | +167% |
| Gross operating margin | 9900 | -€2,797 | €3,413 | +€6,210 | |
| Operating profit (loss) | 9901 | -€18,180 | -€12,606 | +€5,574 | +30.7% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €60 | €65 | +€5 | +8.3% |
| Recurring financial charges | 65 | €60 | €65 | +€5 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,235 | -€12,671 | +€5,565 | +30.5% |
| Profit (loss) for the period | 9904 | -€18,235 | -€12,671 | +€5,565 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,235 | -€12,671 | +€5,565 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.