Bevers Automotive Services: what changed
Bevers Automotive Services
Largest movements
- Cash -€97,492
down €97,492 (-54.6%), from €178,485 to €80,993
mainly Investment in fixed assets (net) (-€63,880) and Other debts (-€36,874)
- Tangible fixed assets +€62,900
new in 2025: €62,900
- Receivables within one year +€18,331
up €18,331 (+687%), from €2,667 to €20,998
of which Trade receivables: +€12,396
- Other debts -€36,874
down €36,874 (-50.4%), from €73,231 to €36,357
- Debts after one year +€27,037
new in 2025: €27,037
- Current portion of long-term debt +€12,913
new in 2025: €12,913
- Reserves -€10,036
down €10,036 (-11.3%), from €88,659 to €78,623
- Tax, wage and social debts -€4,526
down €4,526 (-43.4%), from €10,426 to €5,900
of which Taxes: -€4,526
- Gross operating margin -€120,446
down €120,446, from €112,339 to -€8,108
- Taxes -€23,047
down €23,047 (-99.9%), from €23,059 to €13
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,152 | €166,468 | -€14,684 | -8.1% |
| Fixed assets | 21/28 | - | €62,900 | +€62,900 | |
| Tangible fixed assets | 22/27 | - | €62,900 | +€62,900 | |
| Furniture and vehicles | 24 | - | €62,900 | +€62,900 | |
| Current assets | 29/58 | €181,152 | €103,568 | -€77,584 | -42.8% |
| Amounts receivable within one year | 40/41 | €2,667 | €20,998 | +€18,331 | +687% |
| Trade receivables | 40 | €726 | €13,122 | +€12,396 | +1,707% |
| Other amounts receivable | 41 | €1,941 | €7,876 | +€5,936 | +306% |
| Cash at bank and in hand | 54/58 | €178,485 | €80,993 | -€97,492 | -54.6% |
| Deferred charges and accrued income | 490/1 | - | €1,577 | +€1,577 | |
| Total equity and liabilities | 10/49 | €181,152 | €166,468 | -€14,684 | -8.1% |
| Equity | 10/15 | €93,659 | €83,623 | -€10,036 | -10.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €88,659 | €78,623 | -€10,036 | -11.3% |
| Distributable reserves | 133 | €88,659 | €78,623 | -€10,036 | -11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,493 | €82,845 | -€4,648 | -5.3% |
| Amounts payable after more than one year | 17 | - | €27,037 | +€27,037 | |
| Financial debts | 170/4 | - | €27,037 | +€27,037 | |
| Amounts payable within one year | 42/48 | €87,493 | €55,808 | -€31,685 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,913 | +€12,913 | |
| Trade debts | 44 | €3,836 | €637 | -€3,198 | -83.4% |
| Suppliers | 440/4 | €3,836 | €637 | -€3,198 | -83.4% |
| Taxes, remuneration and social security | 45 | €10,426 | €5,900 | -€4,526 | -43.4% |
| Taxes | 450/3 | €8,276 | €3,750 | -€4,526 | -54.7% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €73,231 | €36,357 | -€36,874 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €980 | +€980 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €112,339 | -€8,108 | -€120,446 | |
| Operating profit (loss) | 9901 | €111,833 | -€9,607 | -€121,441 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €115 | €440 | +€324 | +282% |
| Recurring financial charges | 65 | €115 | €440 | +€324 | +282% |
| Profit (loss) for the period before taxes | 9903 | €111,718 | -€10,023 | -€121,741 | |
| Income taxes | 67/77 | €23,059 | €13 | -€23,047 | -99.9% |
| Profit (loss) for the period | 9904 | €88,659 | -€10,036 | -€98,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €88,659 | -€10,036 | -€98,695 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.