BEVERLY'S: 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'S
Largest movements
- Receivables within one year -€23,649
down €23,649 (-48.1%), from €49,168 to €25,518
of which Trade receivables: -€33,935
- Tangible fixed assets +€2,624
up €2,624 (+28.6%), from €9,166 to €11,790
- Cash -€834
down €834 (-15.5%), from €5,364 to €4,530
mainly Other debts (-€14,981) and Net result for the year (-€5,925)
- Other debts -€14,981
down €14,981 (-100.0%), from €14,981 to €0
- Profit (loss) carried forward -€5,925
down €5,925 (-10.4%), from -€57,213 to -€63,138
- Trade debts -€2,097
down €2,097 (-21.8%), from €9,609 to €7,512
- Tax, wage and social debts +€1,145
up €1,145 (+1.5%), from €76,419 to €77,564
- Other operating charges -€33,265
down €33,265 (-97.7%), from €34,041 to €775
- Gross operating margin +€10,586
up €10,586 (+73.7%), from -€14,372 to -€3,785
- Financial charges -€1,392
down €1,392 (-85.1%), from €1,635 to €243
- Staff costs +€158
up €158, from -€158 to €0
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 | €64,248 | €42,389 | -€21,859 | -34.0% |
| Fixed assets | 21/28 | €9,716 | €12,340 | +€2,624 | +27.0% |
| Tangible fixed assets | 22/27 | €9,166 | €11,790 | +€2,624 | +28.6% |
| Other tangible fixed assets | 26 | €9,166 | €11,790 | +€2,624 | +28.6% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €54,532 | €30,049 | -€24,483 | -44.9% |
| Amounts receivable within one year | 40/41 | €49,168 | €25,518 | -€23,649 | -48.1% |
| Trade receivables | 40 | €41,335 | €7,400 | -€33,935 | -82.1% |
| Other amounts receivable | 41 | €7,833 | €18,118 | +€10,285 | +131.3% |
| Cash at bank and in hand | 54/58 | €5,364 | €4,530 | -€834 | -15.5% |
| Total equity and liabilities | 10/49 | €64,248 | €42,389 | -€21,859 | -34.0% |
| Equity | 10/15 | -€36,761 | -€42,687 | -€5,925 | -16.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,213 | -€63,138 | -€5,925 | -10.4% |
| Amounts payable | 17/49 | €101,009 | €85,075 | -€15,934 | -15.8% |
| Amounts payable within one year | 42/48 | €101,009 | €85,075 | -€15,934 | -15.8% |
| Trade debts | 44 | €9,609 | €7,512 | -€2,097 | -21.8% |
| Suppliers | 440/4 | €9,609 | €7,512 | -€2,097 | -21.8% |
| Taxes, remuneration and social security | 45 | €76,419 | €77,564 | +€1,145 | +1.5% |
| Taxes | 450/3 | €76,419 | €77,564 | +€1,145 | +1.5% |
| Other amounts payable | 47/48 | €14,981 | €0 | -€14,981 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€158 | €0 | +€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,122 | +€2 | +0.2% |
| Other operating charges | 640/8 | €34,041 | €775 | -€33,265 | -97.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€14,372 | -€3,785 | +€10,586 | +73.7% |
| Operating profit (loss) | 9901 | -€49,374 | -€5,682 | +€43,691 | +88.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,635 | €243 | -€1,392 | -85.1% |
| Recurring financial charges | 65 | €1,635 | €243 | -€1,392 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,007 | -€5,925 | +€45,082 | +88.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€51,007 | -€5,925 | +€45,082 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,007 | -€5,925 | +€45,082 | +88.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.