BEVERS EVENEMENTEN: 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.
BEVERS EVENEMENTEN
Largest movements
- Cash -€308,569
down €308,569 (-70.1%), from €440,341 to €131,772
mainly Current investments (-€300,789) and Receivables within one year (-€136,835)
- Current investments +€300,789
new in 2025: €300,789
- Receivables within one year +€136,835
up €136,835 (+10.4%), from €1.3m to €1.5m
of which Other amounts receivable: +€85,528
- Reserves +€186,372
up €186,372 (+17.4%), from €1.1m to €1.3m
- Accrued charges and deferred income -€35,472
down €35,472 (-17.5%), from €202,911 to €167,439
- Tax, wage and social debts -€20,537
down €20,537 (-38.8%), from €52,939 to €32,402
of which Taxes: -€20,800
- Staff costs +€41,838
up €41,838 (+13.7%), from €305,497 to €347,336
- Gross operating margin +€25,139
up €25,139 (+4.2%), from €596,617 to €621,756
- Write-downs -€16,487
new in 2025: -€16,487
- Financial income +€9,264
up €9,264 (+1,990%), from €466 to €9,729
- Other operating charges +€7,761
up €7,761 (+1,599%), from €485 to €8,247
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 | €1,811,083 | €1,939,391 | +€128,308 | +7.1% |
| Fixed assets | 21/28 | €30,348 | €21,231 | -€9,117 | -30.0% |
| Tangible fixed assets | 22/27 | €29,848 | €20,731 | -€9,117 | -30.5% |
| Plant, machinery and equipment | 23 | €7,492 | €6,835 | -€657 | -8.8% |
| Furniture and vehicles | 24 | €22,355 | €13,895 | -€8,460 | -37.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,780,736 | €1,918,160 | +€137,425 | +7.7% |
| Stocks and contracts in progress | 3 | €5,462 | €5,544 | +€82 | +1.5% |
| Stocks | 30/36 | €5,462 | €5,544 | +€82 | +1.5% |
| Amounts receivable within one year | 40/41 | €1,321,566 | €1,458,401 | +€136,835 | +10.4% |
| Trade receivables | 40 | €955,835 | €1,007,142 | +€51,307 | +5.4% |
| Other amounts receivable | 41 | €365,731 | €451,259 | +€85,528 | +23.4% |
| Current investments | 50/53 | - | €300,789 | +€300,789 | |
| Cash at bank and in hand | 54/58 | €440,341 | €131,772 | -€308,569 | -70.1% |
| Deferred charges and accrued income | 490/1 | €13,366 | €21,655 | +€8,289 | +62.0% |
| Total equity and liabilities | 10/49 | €1,811,083 | €1,939,391 | +€128,308 | +7.1% |
| Equity | 10/15 | €1,119,554 | €1,305,926 | +€186,372 | +16.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,069,554 | €1,255,926 | +€186,372 | +17.4% |
| Distributable reserves | 133 | €1,069,554 | €1,255,926 | +€186,372 | +17.4% |
| Amounts payable | 17/49 | €691,529 | €633,465 | -€58,064 | -8.4% |
| Amounts payable within one year | 42/48 | €488,618 | €466,026 | -€22,592 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | - | €16,856 | +€16,856 | |
| Financial debts | 43 | €37 | - | -€37 | |
| Credit institutions | 430/8 | €37 | - | -€37 | |
| Trade debts | 44 | €432,578 | €415,269 | -€17,310 | -4.0% |
| Suppliers | 440/4 | €432,578 | €415,269 | -€17,310 | -4.0% |
| Taxes, remuneration and social security | 45 | €52,939 | €32,402 | -€20,537 | -38.8% |
| Taxes | 450/3 | €29,753 | €8,953 | -€20,800 | -69.9% |
| Remuneration and social security | 454/9 | €23,186 | €23,449 | +€263 | +1.1% |
| Other amounts payable | 47/48 | €3,063 | €1,499 | -€1,564 | -51.1% |
| Accrued charges and deferred income | 492/3 | €202,911 | €167,439 | -€35,472 | -17.5% |
| Remuneration, social security and pensions | 62 | €305,497 | €347,336 | +€41,838 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,660 | €10,989 | -€3,671 | -25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€16,487 | -€16,487 | |
| Other operating charges | 640/8 | €485 | €8,247 | +€7,761 | +1,599% |
| Non-recurring operating charges | 66A | €5,921 | - | -€5,921 | |
| Gross operating margin | 9900 | €596,617 | €621,756 | +€25,139 | +4.2% |
| Operating profit (loss) | 9901 | €270,054 | €271,672 | +€1,618 | +0.6% |
| Financial income | 75/76B | €466 | €9,729 | +€9,264 | +1,990% |
| Recurring financial income | 75 | €466 | €9,729 | +€9,264 | +1,990% |
| Financial charges | 65/66B | €7,988 | €2,611 | -€5,378 | -67.3% |
| Recurring financial charges | 65 | €7,988 | €2,611 | -€5,378 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €262,531 | €278,791 | +€16,260 | +6.2% |
| Income taxes | 67/77 | €86,591 | €92,419 | +€5,828 | +6.7% |
| Profit (loss) for the period | 9904 | €175,940 | €186,372 | +€10,431 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €175,940 | €186,372 | +€10,431 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.