BEVERRENT: 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.
What changed
BEVERRENT
NACE 77.229, Renting and leasing of other personal and household goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€100,323
2024 · €117,807-€17,483
Equity
€300,344
2024 · €315,797-€15,453
Cash
€52,646
2024 · €56,726-€4,080
Balance sheet total
€437,136
2024 · €437,945-€809
Largest movements
Assets
- Receivables within one year +€7,789
up €7,789 (+8.8%), from €88,020 to €95,809
of which Other amounts receivable: +€9,290
Equity and liabilities
- Other debts +€37,341
up €37,341 (+47.6%), from €78,444 to €115,785
- Trade debts -€25,128
down €25,128 (-61.6%), from €40,805 to €15,678
- Reserves -€15,453
down €15,453 (-6.1%), from €253,797 to €238,344
of which Distributable reserves: -€15,453
Income statement
- Gross operating margin -€19,932
down €19,932 (-9.4%), from €211,455 to €191,523
- Taxes -€4,333
down €4,333 (-13.7%), from €31,739 to €27,405
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.
Result 2024
€117,807
Gross operating margin
-€19,932
Staff costs
-€40
Depreciation
-€1,987
Write-downs
+€488
Other operating charges
-€176
Financial income
-€25
Financial charges
-€145
Taxes
+€4,333
Result 2025
€100,323
raises the resultlowers the result
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.
From operations
+€167,493
Investment
-€55,796
Financing
-€115,777
Cash 2024
€56,726
From operations (derived)
+€167,493
Net result for the year
+€100,323
Depreciation
+€57,888
Stocks and contracts
+€2,188
Receivables within one year
-€7,789
Smaller working-capital items
+€231
Trade debts
-€25,128
Tax, wage and social debts
+€2,439
Other debts
+€37,341
Investment (derived)
-€55,796
Investment in fixed assets (net)
-€55,796
Financing
-€115,777
Contributions, distributions and other
-€115,777
Cash 2025
€52,646
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €437,945 | €437,136 | -€809 | -0.2% |
| Fixed assets | 21/28 | €160,257 | €158,165 | -€2,092 | -1.3% |
| Intangible fixed assets | 21 | €607 | €317 | -€290 | -47.8% |
| Tangible fixed assets | 22/27 | €159,650 | €157,623 | -€2,027 | -1.3% |
| Land and buildings | 22 | €18,130 | €30,999 | +€12,870 | +71.0% |
| Plant, machinery and equipment | 23 | €139,565 | €126,477 | -€13,088 | -9.4% |
| Furniture and vehicles | 24 | €1,955 | €147 | -€1,808 | -92.5% |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €277,688 | €278,971 | +€1,282 | +0.5% |
| Stocks and contracts in progress | 3 | €127,921 | €125,733 | -€2,188 | -1.7% |
| Stocks | 30/36 | €127,921 | €125,733 | -€2,188 | -1.7% |
| Amounts receivable within one year | 40/41 | €88,020 | €95,809 | +€7,789 | +8.8% |
| Trade receivables | 40 | €83,195 | €81,694 | -€1,501 | -1.8% |
| Other amounts receivable | 41 | €4,825 | €14,115 | +€9,290 | +193% |
| Cash at bank and in hand | 54/58 | €56,726 | €52,646 | -€4,080 | -7.2% |
| Deferred charges and accrued income | 490/1 | €5,022 | €4,783 | -€239 | -4.8% |
| Total equity and liabilities | 10/49 | €437,945 | €437,136 | -€809 | -0.2% |
| Equity | 10/15 | €315,797 | €300,344 | -€15,453 | -4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €253,797 | €238,344 | -€15,453 | -6.1% |
| Non-distributable reserves | 130/1 | €6,657 | €6,657 | = | 0.0% |
| Legal reserve | 130 | €6,657 | €6,657 | = | 0.0% |
| Distributable reserves | 133 | €247,140 | €231,687 | -€15,453 | -6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,148 | €136,792 | +€14,644 | +12.0% |
| Amounts payable within one year | 42/48 | €122,140 | €136,792 | +€14,652 | +12.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €40,805 | €15,678 | -€25,128 | -61.6% |
| Suppliers | 440/4 | €40,805 | €15,678 | -€25,128 | -61.6% |
| Taxes, remuneration and social security | 45 | €2,890 | €5,329 | +€2,439 | +84.4% |
| Taxes | 450/3 | €2,890 | €5,329 | +€2,439 | +84.4% |
| Other amounts payable | 47/48 | €78,444 | €115,785 | +€37,341 | +47.6% |
| Accrued charges and deferred income | 492/3 | €8 | €0 | -€8 | -100% |
| Non-recurring operating income | 76A | - | €3,428 | +€3,428 | |
| Remuneration, social security and pensions | 62 | -€40 | €0 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,901 | €57,888 | +€1,987 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €488 | €0 | -€488 | -100% |
| Other operating charges | 640/8 | €4,508 | €4,683 | +€176 | +3.9% |
| Gross operating margin | 9900 | €211,455 | €191,523 | -€19,932 | -9.4% |
| Operating profit (loss) | 9901 | €150,599 | €128,952 | -€21,647 | -14.4% |
| Financial income | 75/76B | €605 | €580 | -€25 | -4.1% |
| Recurring financial income | 75 | €605 | €580 | -€25 | -4.1% |
| Financial charges | 65/66B | €1,659 | €1,804 | +€145 | +8.7% |
| Recurring financial charges | 65 | €1,659 | €1,804 | +€145 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €149,545 | €127,729 | -€21,817 | -14.6% |
| Income taxes | 67/77 | €31,739 | €27,405 | -€4,333 | -13.7% |
| Profit (loss) for the period | 9904 | €117,807 | €100,323 | -€17,483 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,807 | €100,323 | -€17,483 | -14.8% |
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.