BEVERGOED: 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.
BEVERGOED
Largest movements
- Cash +€56,416
up €56,416 (+59.2%), from €95,241 to €151,657
mainly Net result for the year (+€95,796) and Other debts (+€95,796)
- Deferred charges and accrued income +€43,671
up €43,671 (+1064.5%), from €4,102 to €47,773
- Other debts +€95,796
new in 2024: €95,796
- Gross operating margin +€7,345
up €7,345 (+5.3%), from €139,557 to €146,902
- Taxes +€1,679
up €1,679 (+5.6%), from €30,253 to €31,932
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 | €319,293 | €419,380 | +€100,087 | +31.3% |
| Fixed assets | 21/28 | €210,203 | €210,203 | = | 0.0% |
| Tangible fixed assets | 22/27 | €210,203 | €210,203 | = | 0.0% |
| Land and buildings | 22 | €210,203 | €210,203 | = | 0.0% |
| Current assets | 29/58 | €109,091 | €209,177 | +€100,087 | +91.7% |
| Amounts receivable within one year | 40/41 | €9,747 | €9,747 | = | 0.0% |
| Other amounts receivable | 41 | €9,747 | €9,747 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,241 | €151,657 | +€56,416 | +59.2% |
| Deferred charges and accrued income | 490/1 | €4,102 | €47,773 | +€43,671 | +1064.5% |
| Total equity and liabilities | 10/49 | €319,293 | €419,380 | +€100,087 | +31.3% |
| Equity | 10/15 | €311,583 | €311,583 | = | 0.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Revaluation surpluses | 12 | €159,320 | €159,320 | = | 0.0% |
| Reserves | 13 | €87,263 | €87,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €80,763 | €80,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,710 | €107,797 | +€100,087 | +1298.2% |
| Amounts payable within one year | 42/48 | €7,710 | €107,671 | +€99,961 | +1296.5% |
| Trade debts | 44 | €7,710 | €9,942 | +€2,232 | +29.0% |
| Suppliers | 440/4 | €7,710 | €9,942 | +€2,232 | +29.0% |
| Taxes, remuneration and social security | 45 | - | €1,932 | +€1,932 | |
| Taxes | 450/3 | - | €1,932 | +€1,932 | |
| Other amounts payable | 47/48 | - | €95,796 | +€95,796 | |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Other operating charges | 640/8 | €17,705 | €18,417 | +€712 | +4.0% |
| Gross operating margin | 9900 | €139,557 | €146,902 | +€7,345 | +5.3% |
| Operating profit (loss) | 9901 | €121,851 | €128,485 | +€6,633 | +5.4% |
| Financial charges | 65/66B | €840 | €756 | -€83 | -9.9% |
| Recurring financial charges | 65 | €840 | €756 | -€83 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €121,012 | €127,728 | +€6,716 | +5.6% |
| Income taxes | 67/77 | €30,253 | €31,932 | +€1,679 | +5.6% |
| Profit (loss) for the period | 9904 | €90,759 | €95,796 | +€5,037 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,759 | €95,796 | +€5,037 | +5.6% |
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 30 September 2026 via checked.be.