Beverly: 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.
Beverly
Largest movements
- Receivables within one year -€7,602
down €7,602 (-48.8%), from €15,564 to €7,962
of which Other amounts receivable: -€14,024
- Cash +€2,423
up €2,423 (+56.7%), from €4,274 to €6,697
mainly Debts after one year (+€16,985) and Trade debts (+€8,396)
- Tangible fixed assets -€512
down €512 (-21.1%), from €2,425 to €1,913
- Other debts -€25,650
no longer reported in 2024 (was €25,650)
- Debts after one year +€16,985
new in 2024: €16,985
- Trade debts +€8,396
up €8,396 (+75.9%), from €11,070 to €19,466
- Profit (loss) carried forward -€8,081
down €8,081 (-37.0%), from -€21,838 to -€29,919
- Tax, wage and social debts +€2,659
new in 2024: €2,659
of which Remuneration and social security: +€2,634
- Gross operating margin +€76,131
up €76,131, from -€11,047 to €65,084
- Staff costs +€52,727
new in 2024: €52,727
- Financial charges +€6,177
up €6,177 (+3038.1%), from €203 to €6,380
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 | €29,882 | €24,192 | -€5,691 | -19.0% |
| Fixed assets | 21/28 | €8,425 | €7,913 | -€512 | -6.1% |
| Tangible fixed assets | 22/27 | €2,425 | €1,913 | -€512 | -21.1% |
| Plant, machinery and equipment | 23 | €2,425 | €1,913 | -€512 | -21.1% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €21,457 | €16,278 | -€5,179 | -24.1% |
| Amounts receivable within one year | 40/41 | €15,564 | €7,962 | -€7,602 | -48.8% |
| Trade receivables | 40 | €1,539 | €7,962 | +€6,423 | +417.3% |
| Other amounts receivable | 41 | €14,024 | - | -€14,024 | |
| Cash at bank and in hand | 54/58 | €4,274 | €6,697 | +€2,423 | +56.7% |
| Deferred charges and accrued income | 490/1 | €1,620 | €1,620 | = | 0.0% |
| Total equity and liabilities | 10/49 | €29,882 | €24,192 | -€5,691 | -19.0% |
| Equity | 10/15 | -€6,838 | -€14,919 | -€8,081 | -118.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,838 | -€29,919 | -€8,081 | -37.0% |
| Amounts payable | 17/49 | €36,720 | €39,110 | +€2,390 | +6.5% |
| Amounts payable after more than one year | 17 | - | €16,985 | +€16,985 | |
| Financial debts | 170/4 | - | €16,985 | +€16,985 | |
| Amounts payable within one year | 42/48 | €36,720 | €22,125 | -€14,595 | -39.7% |
| Trade debts | 44 | €11,070 | €19,466 | +€8,396 | +75.9% |
| Suppliers | 440/4 | €11,070 | €19,466 | +€8,396 | +75.9% |
| Taxes, remuneration and social security | 45 | - | €2,659 | +€2,659 | |
| Taxes | 450/3 | - | €25 | +€25 | |
| Remuneration and social security | 454/9 | - | €2,634 | +€2,634 | |
| Other amounts payable | 47/48 | €25,650 | - | -€25,650 | |
| Remuneration, social security and pensions | 62 | - | €52,727 | +€52,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €512 | +€377 | +279.2% |
| Other operating charges | 640/8 | €184 | €780 | +€596 | +324.8% |
| Non-recurring operating charges | 66A | - | €12,769 | +€12,769 | |
| Gross operating margin | 9900 | -€11,047 | €65,084 | +€76,131 | |
| Operating profit (loss) | 9901 | -€11,366 | -€1,704 | +€9,661 | +85.0% |
| Financial income | 75/76B | €1 | €4 | +€3 | +607.7% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +607.7% |
| Financial charges | 65/66B | €203 | €6,380 | +€6,177 | +3038.1% |
| Recurring financial charges | 65 | €203 | €6,380 | +€6,177 | +3038.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,568 | -€8,081 | +€3,487 | +30.1% |
| Profit (loss) for the period | 9904 | -€11,568 | -€8,081 | +€3,487 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,568 | -€8,081 | +€3,487 | +30.1% |
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.