Beverly Buildings: 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.
Beverly Buildings
Largest movements
- Receivables within one year +€27,325
up €27,325 (+4,178%), from €654 to €27,979
of which Other amounts receivable: +€18,505
- Tangible fixed assets +€6,592
up €6,592 (+214%), from €3,077 to €9,669
- Financial fixed assets +€2,500
new in 2023: €2,500
- Profit (loss) carried forward +€26,270
up €26,270, from -€6,879 to €19,391
- Trade debts +€8,180
up €8,180 (+4,305%), from €190 to €8,370
- Tax, wage and social debts +€5,234
new in 2023: €5,234
- Other debts -€2,709
no longer reported in 2023 (was €2,709)
- Gross operating margin +€38,807
up €38,807, from -€6,685 to €32,122
- Taxes +€5,234
new in 2023: €5,234
- Depreciation +€894
up €894 (+545%), from €164 to €1,058
- Financial income +€622
new in 2023: €622
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,020 | €42,995 | +€36,975 | +614% |
| Fixed assets | 21/28 | €3,077 | €12,169 | +€9,092 | +295% |
| Tangible fixed assets | 22/27 | €3,077 | €9,669 | +€6,592 | +214% |
| Furniture and vehicles | 24 | €3,077 | €9,669 | +€6,592 | +214% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €2,943 | €30,826 | +€27,883 | +947% |
| Amounts receivable within one year | 40/41 | €654 | €27,979 | +€27,325 | +4,178% |
| Trade receivables | 40 | - | €8,820 | +€8,820 | |
| Other amounts receivable | 41 | €654 | €19,159 | +€18,505 | +2,829% |
| Cash at bank and in hand | 54/58 | €2,289 | €2,608 | +€319 | +13.9% |
| Deferred charges and accrued income | 490/1 | - | €239 | +€239 | |
| Total equity and liabilities | 10/49 | €6,020 | €42,995 | +€36,975 | +614% |
| Equity | 10/15 | €3,121 | €29,391 | +€26,270 | +842% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,879 | €19,391 | +€26,270 | |
| Amounts payable | 17/49 | €2,899 | €13,604 | +€10,705 | +369% |
| Amounts payable within one year | 42/48 | €2,899 | €13,604 | +€10,705 | +369% |
| Trade debts | 44 | €190 | €8,370 | +€8,180 | +4,305% |
| Suppliers | 440/4 | €190 | €8,370 | +€8,180 | +4,305% |
| Taxes, remuneration and social security | 45 | - | €5,234 | +€5,234 | |
| Taxes | 450/3 | - | €5,234 | +€5,234 | |
| Other amounts payable | 47/48 | €2,709 | - | -€2,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €1,058 | +€894 | +545% |
| Gross operating margin | 9900 | -€6,685 | €32,122 | +€38,807 | |
| Operating profit (loss) | 9901 | -€6,849 | €31,064 | +€37,913 | |
| Financial income | 75/76B | - | €622 | +€622 | |
| Recurring financial income | 75 | - | €622 | +€622 | |
| Financial charges | 65/66B | €30 | €27 | -€3 | -9.5% |
| Recurring financial charges | 65 | €30 | €27 | -€3 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,879 | €31,659 | +€38,538 | |
| Income taxes | 67/77 | - | €5,234 | +€5,234 | |
| Profit (loss) for the period | 9904 | -€6,879 | €26,426 | +€33,305 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,879 | €26,426 | +€33,305 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.