BEVERHOUTSHOF: 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.
BEVERHOUTSHOF
Largest movements
- Tangible fixed assets -€26,719
down €26,719 (-2.4%), from €1.1m to €1.1m
of which Land and buildings: -€23,662
- Debts after one year -€29,748
down €29,748 (-6.4%), from €463,904 to €434,156
of which Financial debts: -€29,748
- Other debts -€19,000
down €19,000 (-36.6%), from €51,857 to €32,857
- Profit (loss) carried forward +€18,149
up €18,149 (+94.8%), from €19,146 to €37,295
- Financial charges -€3,971
down €3,971 (-26.0%), from €15,283 to €11,312
- Gross operating margin +€3,801
up €3,801 (+5.8%), from €65,050 to €68,850
- Taxes +€1,784
up €1,784 (+23.9%), from €7,448 to €9,232
- Other operating charges +€1,192
up €1,192 (+53.1%), from €2,246 to €3,438
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.
Derived cash bridge
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 | €1,111,254 | €1,077,508 | -€33,746 | -3.0% |
| Fixed assets | 21/28 | €1,095,300 | €1,068,580 | -€26,719 | -2.4% |
| Tangible fixed assets | 22/27 | €1,095,300 | €1,068,580 | -€26,719 | -2.4% |
| Land and buildings | 22 | €1,065,397 | €1,041,734 | -€23,662 | -2.2% |
| Plant, machinery and equipment | 23 | €28,995 | €26,483 | -€2,512 | -8.7% |
| Furniture and vehicles | 24 | €908 | €363 | -€545 | -60.0% |
| Current assets | 29/58 | €15,954 | €8,928 | -€7,027 | -44.0% |
| Amounts receivable within one year | 40/41 | €652 | €650 | -€2 | -0.2% |
| Trade receivables | 40 | €650 | €650 | = | 0.0% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €15,303 | €8,278 | -€7,025 | -45.9% |
| Total equity and liabilities | 10/49 | €1,111,254 | €1,077,508 | -€33,746 | -3.0% |
| Equity | 10/15 | €554,926 | €573,075 | +€18,149 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Revaluation surpluses | 12 | €474,124 | €467,626 | -€6,498 | -1.4% |
| Reserves | 13 | €43,057 | €49,554 | +€6,498 | +15.1% |
| Non-distributable reserves | 130/1 | €40,846 | €45,484 | +€4,638 | +11.4% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | €38,986 | €45,484 | +€6,498 | +16.7% |
| Distributable reserves | 133 | €2,211 | €4,071 | +€1,860 | +84.1% |
| Profit (loss) carried forward | 14 | €19,146 | €37,295 | +€18,149 | +94.8% |
| Amounts payable | 17/49 | €556,328 | €504,433 | -€51,895 | -9.3% |
| Amounts payable after more than one year | 17 | €463,904 | €434,156 | -€29,748 | -6.4% |
| Financial debts | 170/4 | €348,904 | €319,156 | -€29,748 | -8.5% |
| Other amounts payable | 178/9 | €115,000 | €115,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,424 | €70,277 | -€22,147 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €26,018 | €27,087 | +€1,070 | +4.1% |
| Financial debts | 43 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Other loans | 439 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Trade debts | 44 | €100 | €100 | = | 0.0% |
| Suppliers | 440/4 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,448 | €9,232 | +€1,784 | +23.9% |
| Taxes | 450/3 | €7,448 | €9,232 | +€1,784 | +23.9% |
| Other amounts payable | 47/48 | €51,857 | €32,857 | -€19,000 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,209 | €26,719 | +€510 | +1.9% |
| Other operating charges | 640/8 | €2,246 | €3,438 | +€1,192 | +53.1% |
| Gross operating margin | 9900 | €65,050 | €68,850 | +€3,801 | +5.8% |
| Operating profit (loss) | 9901 | €36,594 | €38,693 | +€2,099 | +5.7% |
| Financial charges | 65/66B | €15,283 | €11,312 | -€3,971 | -26.0% |
| Recurring financial charges | 65 | €15,283 | €11,312 | -€3,971 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €21,311 | €27,381 | +€6,070 | +28.5% |
| Income taxes | 67/77 | €7,448 | €9,232 | +€1,784 | +23.9% |
| Profit (loss) for the period | 9904 | €13,863 | €18,149 | +€4,286 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,863 | €18,149 | +€4,286 | +30.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.