Beverley Agency: 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.
Beverley Agency
Largest movements
- Receivables within one year +€2,786
up €2,786 (+39.2%), from €7,113 to €9,899
of which Other amounts receivable: +€5,039
- Tangible fixed assets -€396
down €396 (-48.1%), from €823 to €427
- Tax, wage and social debts +€2,293
up €2,293 (+127%), from €1,805 to €4,099
- Trade debts -€955
down €955 (-28.1%), from €3,396 to €2,441
- Short-term financial debts +€821
new in 2025: €821
- Profit (loss) carried forward +€209
up €209 (+67.6%), from €308 to €517
- Purchases and services +€5,508
up €5,508 (+14.9%), from €36,917 to €42,425
- Turnover +€4,110
up €4,110 (+10.6%), from €38,900 to €43,010
- Gross operating margin +€1,810
up €1,810 (+91.3%), from €1,983 to €3,793
- Other operating charges +€1,328
up €1,328 (+248%), from €535 to €1,863
- Taxes +€587
up €587 (+66.6%), from €881 to €1,468
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 | €8,510 | €10,877 | +€2,367 | +27.8% |
| Fixed assets | 21/28 | €823 | €427 | -€396 | -48.1% |
| Tangible fixed assets | 22/27 | €823 | €427 | -€396 | -48.1% |
| Plant, machinery and equipment | 23 | €823 | €427 | -€396 | -48.1% |
| Current assets | 29/58 | €7,687 | €10,450 | +€2,763 | +35.9% |
| Amounts receivable within one year | 40/41 | €7,113 | €9,899 | +€2,786 | +39.2% |
| Trade receivables | 40 | €5,164 | €2,911 | -€2,253 | -43.6% |
| Other amounts receivable | 41 | €1,949 | €6,988 | +€5,039 | +259% |
| Cash at bank and in hand | 54/58 | €574 | €551 | -€23 | -4.0% |
| Total equity and liabilities | 10/49 | €8,510 | €10,877 | +€2,367 | +27.8% |
| Equity | 10/15 | €3,308 | €3,517 | +€209 | +6.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308 | €517 | +€209 | +67.6% |
| Amounts payable | 17/49 | €5,202 | €7,361 | +€2,159 | +41.5% |
| Amounts payable within one year | 42/48 | €5,202 | €7,361 | +€2,159 | +41.5% |
| Financial debts | 43 | - | €821 | +€821 | |
| Credit institutions | 430/8 | - | €821 | +€821 | |
| Trade debts | 44 | €3,396 | €2,441 | -€955 | -28.1% |
| Suppliers | 440/4 | €3,396 | €2,441 | -€955 | -28.1% |
| Taxes, remuneration and social security | 45 | €1,805 | €4,099 | +€2,293 | +127% |
| Taxes | 450/3 | €1,805 | €4,099 | +€2,293 | +127% |
| Turnover | 70 | €38,900 | €43,010 | +€4,110 | +10.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,917 | €42,425 | +€5,508 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €396 | +€31 | +8.6% |
| Other operating charges | 640/8 | €535 | €1,863 | +€1,328 | +248% |
| Gross operating margin | 9900 | €1,983 | €3,793 | +€1,810 | +91.3% |
| Operating profit (loss) | 9901 | €1,083 | €1,534 | +€451 | +41.6% |
| Financial income | 75/76B | €115 | €369 | +€254 | +222% |
| Recurring financial income | 75 | €115 | €369 | +€254 | +222% |
| Financial charges | 65/66B | €8 | €227 | +€219 | +2,750% |
| Recurring financial charges | 65 | €8 | €227 | +€219 | +2,750% |
| Profit (loss) for the period before taxes | 9903 | €1,190 | €1,677 | +€487 | +40.9% |
| Income taxes | 67/77 | €881 | €1,468 | +€587 | +66.6% |
| Profit (loss) for the period | 9904 | €308 | €209 | -€100 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €308 | €209 | -€100 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.