BEVERNAGE multiserv.: 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.
BEVERNAGE multiserv.
Largest movements
- Cash -€9,200
down €9,200 (-9.8%), from €93,574 to €84,374
mainly Net result for the year (-€6,141) and Other debts (-€3,103)
- Profit (loss) carried forward -€6,141
down €6,141 (-112%), from -€5,472 to -€11,613
- Other debts -€3,103
down €3,103 (-21.0%), from €14,746 to €11,643
- Gross operating margin -€1,957
down €1,957 (-418%), from -€468 to -€2,425
- Other operating charges -€1,278
down €1,278 (-29.9%), from €4,271 to €2,993
- Purchases and services +€532
up €532 (+10.9%), from €4,903 to €5,435
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 | €147,118 | €137,249 | -€9,869 | -6.7% |
| Fixed assets | 21/28 | €52,404 | €51,735 | -€669 | -1.3% |
| Tangible fixed assets | 22/27 | €52,404 | €51,735 | -€669 | -1.3% |
| Land and buildings | 22 | €51,066 | €51,066 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,338 | €669 | -€669 | -50.0% |
| Current assets | 29/58 | €94,714 | €85,514 | -€9,200 | -9.7% |
| Amounts receivable within one year | 40/41 | €1,140 | €1,140 | = | 0.0% |
| Other amounts receivable | 41 | €1,140 | €1,140 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,574 | €84,374 | -€9,200 | -9.8% |
| Total equity and liabilities | 10/49 | €147,118 | €137,249 | -€9,869 | -6.7% |
| Equity | 10/15 | €131,747 | €125,606 | -€6,141 | -4.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €106,232 | €106,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €103,133 | €103,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,472 | -€11,613 | -€6,141 | -112% |
| Amounts payable | 17/49 | €15,371 | €11,643 | -€3,728 | -24.3% |
| Amounts payable within one year | 42/48 | €15,371 | €11,643 | -€3,728 | -24.3% |
| Trade debts | 44 | €625 | - | -€625 | |
| Suppliers | 440/4 | €625 | - | -€625 | |
| Other amounts payable | 47/48 | €14,746 | €11,643 | -€3,103 | -21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,903 | €5,435 | +€532 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €669 | = | 0.0% |
| Other operating charges | 640/8 | €4,271 | €2,993 | -€1,278 | -29.9% |
| Gross operating margin | 9900 | -€468 | -€2,425 | -€1,957 | -418% |
| Operating profit (loss) | 9901 | -€5,408 | -€6,087 | -€679 | -12.6% |
| Financial charges | 65/66B | €64 | €54 | -€10 | -15.6% |
| Recurring financial charges | 65 | €64 | €54 | -€10 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,472 | -€6,141 | -€669 | -12.2% |
| Profit (loss) for the period | 9904 | -€5,472 | -€6,141 | -€669 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,472 | -€6,141 | -€669 | -12.2% |
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 16 October 2026 via checked.be.