BEVERGAM: 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.
BEVERGAM
Largest movements
- Receivables within one year +€47,649
up €47,649 (+43.4%), from €109,804 to €157,453
of which Trade receivables: +€52,532
- Tangible fixed assets -€31,946
down €31,946 (-1.9%), from €1.7m to €1.7m
of which Land and buildings: -€83,153
- Debts after one year -€356,443
down €356,443 (-37.2%), from €958,438 to €601,996
of which Financial debts: -€356,443
- Current portion of long-term debt +€210,819
up €210,819 (+144.8%), from €145,623 to €356,443
- Reserves +€106,640
up €106,640 (+40.5%), from €263,413 to €370,053
- Other debts +€46,658
up €46,658 (+37.9%), from €123,030 to €169,688
- Tax, wage and social debts +€29,204
new in 2024: €29,204
- Gross operating margin +€115,251
up €115,251 (+49.5%), from €232,776 to €348,026
- Taxes +€29,869
up €29,869 (+118.9%), from €25,116 to €54,985
- Financial charges +€9,306
up €9,306 (+27.1%), from €34,309 to €43,615
of which Financial charges: +€9,096
- Depreciation +€5,772
up €5,772 (+6.4%), from €89,557 to €95,328
- Other operating charges +€4,709
up €4,709 (+20.1%), from €23,438 to €28,147
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,207,565 | €2,247,360 | +€39,795 | +1.8% |
| Fixed assets | 21/28 | €1,725,981 | €1,694,035 | -€31,946 | -1.9% |
| Tangible fixed assets | 22/27 | €1,724,181 | €1,692,235 | -€31,946 | -1.9% |
| Land and buildings | 22 | €1,719,457 | €1,636,305 | -€83,153 | -4.8% |
| Plant, machinery and equipment | 23 | €2,313 | - | -€2,313 | |
| Furniture and vehicles | 24 | €2,411 | €55,930 | +€53,519 | +2219.8% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €481,584 | €553,325 | +€71,741 | +14.9% |
| Amounts receivable within one year | 40/41 | €109,804 | €157,453 | +€47,649 | +43.4% |
| Trade receivables | 40 | €104,920 | €157,453 | +€52,532 | +50.1% |
| Other amounts receivable | 41 | €4,884 | - | -€4,884 | |
| Current investments | 50/53 | €267,309 | €267,870 | +€560 | +0.2% |
| Cash at bank and in hand | 54/58 | €98,645 | €106,584 | +€7,938 | +8.0% |
| Deferred charges and accrued income | 490/1 | €5,825 | €21,419 | +€15,594 | +267.7% |
| Total equity and liabilities | 10/49 | €2,207,565 | €2,247,360 | +€39,795 | +1.8% |
| Equity | 10/15 | €950,837 | €1,057,484 | +€106,647 | +11.2% |
| Contributions | 10/11 | €687,400 | €687,400 | = | 0.0% |
| Reserves | 13 | €263,413 | €370,053 | +€106,640 | +40.5% |
| Distributable reserves | 133 | €263,413 | €370,053 | +€106,640 | +40.5% |
| Profit (loss) carried forward | 14 | €24 | €31 | +€7 | +27.9% |
| Amounts payable | 17/49 | €1,256,728 | €1,189,876 | -€66,852 | -5.3% |
| Amounts payable after more than one year | 17 | €958,438 | €601,996 | -€356,443 | -37.2% |
| Financial debts | 170/4 | €665,558 | €309,115 | -€356,443 | -53.6% |
| Other amounts payable | 178/9 | €292,881 | €292,881 | = | 0.0% |
| Amounts payable within one year | 42/48 | €274,023 | €560,474 | +€286,451 | +104.5% |
| Current portion of amounts payable after more than one year | 42 | €145,623 | €356,443 | +€210,819 | +144.8% |
| Trade debts | 44 | €5,370 | €5,140 | -€230 | -4.3% |
| Suppliers | 440/4 | €5,370 | €5,140 | -€230 | -4.3% |
| Taxes, remuneration and social security | 45 | - | €29,204 | +€29,204 | |
| Taxes | 450/3 | - | €29,204 | +€29,204 | |
| Other amounts payable | 47/48 | €123,030 | €169,688 | +€46,658 | +37.9% |
| Accrued charges and deferred income | 492/3 | €24,267 | €27,407 | +€3,140 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,557 | €95,328 | +€5,772 | +6.4% |
| Other operating charges | 640/8 | €23,438 | €28,147 | +€4,709 | +20.1% |
| Gross operating margin | 9900 | €232,776 | €348,026 | +€115,251 | +49.5% |
| Operating profit (loss) | 9901 | €119,781 | €224,551 | +€104,770 | +87.5% |
| Financial income | 75/76B | €1,157 | €2,216 | +€1,059 | +91.5% |
| Recurring financial income | 75 | €1,157 | €2,216 | +€1,059 | +91.5% |
| Financial charges | 65/66B | €34,309 | €43,615 | +€9,306 | +27.1% |
| Recurring financial charges | 65 | €34,309 | €43,405 | +€9,096 | +26.5% |
| Non-recurring financial charges | 66B | - | €210 | +€210 | |
| Profit (loss) for the period before taxes | 9903 | €86,630 | €183,152 | +€96,522 | +111.4% |
| Income taxes | 67/77 | €25,116 | €54,985 | +€29,869 | +118.9% |
| Profit (loss) for the period | 9904 | €61,514 | €128,167 | +€66,653 | +108.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,514 | €128,167 | +€66,653 | +108.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.