Bevero: 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.
Bevero
Largest movements
- Receivables within one year +€113,365
up €113,365 (+350.4%), from €32,352 to €145,717
of which Other amounts receivable: +€113,338
- Cash +€108,234
up €108,234 (+632.4%), from €17,115 to €125,349
mainly Net result for the year (+€172,972) and Tax, wage and social debts (+€60,614)
- Tangible fixed assets +€8,670
new in 2025: €8,670
- Deferred charges and accrued income +€3,554
new in 2025: €3,554
- Reserves +€172,972
up €172,972 (+615.9%), from €28,082 to €201,054
- Tax, wage and social debts +€60,614
up €60,614 (+333.3%), from €18,184 to €78,797
- Gross operating margin +€190,474
up €190,474 (+520.7%), from €36,579 to €227,053
- Taxes +€49,148
up €49,148 (+563.3%), from €8,725 to €57,873
- Financial income +€3,941
up €3,941 (+546.2%), from €721 to €4,662
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 | €49,467 | €283,290 | +€233,823 | +472.7% |
| Fixed assets | 21/28 | - | €8,670 | +€8,670 | |
| Tangible fixed assets | 22/27 | - | €8,670 | +€8,670 | |
| Plant, machinery and equipment | 23 | - | €8,670 | +€8,670 | |
| Current assets | 29/58 | €49,467 | €274,620 | +€225,153 | +455.2% |
| Amounts receivable within one year | 40/41 | €32,352 | €145,717 | +€113,365 | +350.4% |
| Trade receivables | 40 | - | €27 | +€27 | |
| Other amounts receivable | 41 | €32,352 | €145,690 | +€113,338 | +350.3% |
| Cash at bank and in hand | 54/58 | €17,115 | €125,349 | +€108,234 | +632.4% |
| Deferred charges and accrued income | 490/1 | - | €3,554 | +€3,554 | |
| Total equity and liabilities | 10/49 | €49,467 | €283,290 | +€233,823 | +472.7% |
| Equity | 10/15 | €30,582 | €203,554 | +€172,972 | +565.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,082 | €201,054 | +€172,972 | +615.9% |
| Distributable reserves | 133 | €28,082 | €201,054 | +€172,972 | +615.9% |
| Amounts payable | 17/49 | €18,885 | €79,736 | +€60,851 | +322.2% |
| Amounts payable within one year | 42/48 | €18,885 | €79,709 | +€60,824 | +322.1% |
| Trade debts | 44 | €701 | €911 | +€210 | +30.0% |
| Suppliers | 440/4 | €701 | €911 | +€210 | +30.0% |
| Taxes, remuneration and social security | 45 | €18,184 | €78,797 | +€60,614 | +333.3% |
| Taxes | 450/3 | €18,184 | €78,797 | +€60,614 | +333.3% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €219 | +€219 | |
| Other operating charges | 640/8 | €493 | €602 | +€109 | +22.2% |
| Gross operating margin | 9900 | €36,579 | €227,053 | +€190,474 | +520.7% |
| Operating profit (loss) | 9901 | €36,086 | €226,232 | +€190,146 | +526.9% |
| Financial income | 75/76B | €721 | €4,662 | +€3,941 | +546.2% |
| Recurring financial income | 75 | €721 | €4,662 | +€3,941 | +546.2% |
| Financial charges | 65/66B | €0 | €49 | +€49 | +16276.7% |
| Recurring financial charges | 65 | €0 | €49 | +€49 | +16276.7% |
| Profit (loss) for the period before taxes | 9903 | €36,808 | €230,845 | +€194,037 | +527.2% |
| Income taxes | 67/77 | €8,725 | €57,873 | +€49,148 | +563.3% |
| Profit (loss) for the period | 9904 | €28,082 | €172,972 | +€144,889 | +515.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,082 | €172,972 | +€144,889 | +515.9% |
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 6 October 2026 via checked.be.