BEVERIUS: 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.
BEVERIUS
Largest movements
- Tangible fixed assets +€48,639
up €48,639 (+704.7%), from €6,902 to €55,541
of which Furniture and vehicles: +€51,138
- Cash -€13,291
down €13,291 (-59.5%), from €22,343 to €9,052
mainly Investment in fixed assets (net) (-€57,737) and Net result for the year (-€25,033)
- Deferred charges and accrued income +€1,072
up €1,072 (+48.0%), from €2,232 to €3,303
- Other debts +€28,228
new in 2025: €28,228
- Profit (loss) carried forward -€25,033
down €25,033, from €11,405 to -€13,628
- Debts after one year +€21,669
new in 2025: €21,669
- Current portion of long-term debt +€8,497
new in 2025: €8,497
- Trade debts +€3,023
up €3,023 (+158.1%), from €1,911 to €4,934
- Gross operating margin +€9,409
up €9,409 (+45.3%), from -€20,780 to -€11,371
- Depreciation +€6,600
up €6,600 (+264.1%), from €2,499 to €9,099
- Other operating charges +€1,811
up €1,811 (+131.0%), from €1,383 to €3,194
- Financial charges +€618
up €618 (+181.6%), from €340 to €959
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,054 | €74,363 | +€36,309 | +95.4% |
| Fixed assets | 21/28 | €6,902 | €55,541 | +€48,639 | +704.7% |
| Tangible fixed assets | 22/27 | €6,902 | €55,541 | +€48,639 | +704.7% |
| Plant, machinery and equipment | 23 | €6,902 | €4,403 | -€2,499 | -36.2% |
| Furniture and vehicles | 24 | - | €51,138 | +€51,138 | |
| Current assets | 29/58 | €31,152 | €18,822 | -€12,330 | -39.6% |
| Amounts receivable within one year | 40/41 | €4,616 | €4,505 | -€111 | -2.4% |
| Trade receivables | 40 | €1,500 | €4,041 | +€2,541 | +169.4% |
| Other amounts receivable | 41 | €3,116 | €464 | -€2,652 | -85.1% |
| Current investments | 50/53 | €1,961 | €1,961 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,343 | €9,052 | -€13,291 | -59.5% |
| Deferred charges and accrued income | 490/1 | €2,232 | €3,303 | +€1,072 | +48.0% |
| Total equity and liabilities | 10/49 | €38,054 | €74,363 | +€36,309 | +95.4% |
| Equity | 10/15 | €34,505 | €9,472 | -€25,033 | -72.5% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,405 | -€13,628 | -€25,033 | |
| Amounts payable | 17/49 | €3,549 | €64,891 | +€61,342 | +1728.6% |
| Amounts payable after more than one year | 17 | - | €21,669 | +€21,669 | |
| Financial debts | 170/4 | - | €21,669 | +€21,669 | |
| Amounts payable within one year | 42/48 | €3,549 | €43,222 | +€39,673 | +1118.0% |
| Current portion of amounts payable after more than one year | 42 | - | €8,497 | +€8,497 | |
| Trade debts | 44 | €1,911 | €4,934 | +€3,023 | +158.1% |
| Suppliers | 440/4 | €1,911 | €4,934 | +€3,023 | +158.1% |
| Taxes, remuneration and social security | 45 | €1,637 | €1,563 | -€74 | -4.5% |
| Taxes | 450/3 | €1,637 | €1,563 | -€74 | -4.5% |
| Other amounts payable | 47/48 | - | €28,228 | +€28,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499 | €9,099 | +€6,600 | +264.1% |
| Other operating charges | 640/8 | €1,383 | €3,194 | +€1,811 | +131.0% |
| Gross operating margin | 9900 | -€20,780 | -€11,371 | +€9,409 | +45.3% |
| Operating profit (loss) | 9901 | -€24,661 | -€23,664 | +€998 | +4.0% |
| Financial income | 75/76B | €92 | €0 | -€92 | -99.9% |
| Recurring financial income | 75 | €92 | €0 | -€92 | -99.9% |
| Financial charges | 65/66B | €340 | €959 | +€618 | +181.6% |
| Recurring financial charges | 65 | €340 | €959 | +€618 | +181.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,910 | -€24,622 | +€288 | +1.2% |
| Income taxes | 67/77 | €342 | €411 | +€69 | +20.3% |
| Profit (loss) for the period | 9904 | -€25,252 | -€25,033 | +€218 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,252 | -€25,033 | +€218 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.