BEVERS Frans: 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 Frans
Largest movements
- Receivables within one year -€153,506
down €153,506 (-16.0%), from €961,625 to €808,118
of which Trade receivables: -€278,183
- Cash +€83,077
up €83,077 (+77.4%), from €107,395 to €190,472
mainly Receivables within one year (+€153,506) and Net result for the year (+€145,036)
- Other debts -€63,855
down €63,855 (-30.3%), from €210,897 to €147,042
- Gross operating margin -€78,570
down €78,570 (-33.3%), from €235,848 to €157,278
- Financial income -€14,720
down €14,720 (-99.6%), from €14,783 to €63
- Depreciation -€5,186
no longer reported in 2025 (was €5,186)
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 | €1,069,709 | €998,663 | -€71,047 | -6.6% |
| Current assets | 29/58 | €1,069,709 | €998,663 | -€71,047 | -6.6% |
| Amounts receivable within one year | 40/41 | €961,625 | €808,118 | -€153,506 | -16.0% |
| Trade receivables | 40 | €370,923 | €92,740 | -€278,183 | -75.0% |
| Other amounts receivable | 41 | €590,701 | €715,378 | +€124,677 | +21.1% |
| Cash at bank and in hand | 54/58 | €107,395 | €190,472 | +€83,077 | +77.4% |
| Deferred charges and accrued income | 490/1 | €689 | €72 | -€618 | -89.6% |
| Total equity and liabilities | 10/49 | €1,069,709 | €998,663 | -€71,047 | -6.6% |
| Equity | 10/15 | €821,188 | €821,224 | +€36 | 0.0% |
| 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 | €759,188 | €759,224 | +€36 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €752,988 | €753,024 | +€36 | 0.0% |
| Amounts payable | 17/49 | €248,521 | €177,439 | -€71,082 | -28.6% |
| Amounts payable within one year | 42/48 | €247,169 | €177,439 | -€69,730 | -28.2% |
| Financial debts | 43 | - | €13 | +€13 | |
| Credit institutions | 430/8 | - | €13 | +€13 | |
| Trade debts | 44 | €32,406 | €28,101 | -€4,304 | -13.3% |
| Suppliers | 440/4 | €32,406 | €28,101 | -€4,304 | -13.3% |
| Advances received on contracts in progress | 46 | - | €231 | +€231 | |
| Taxes, remuneration and social security | 45 | €3,866 | €2,051 | -€1,815 | -47.0% |
| Taxes | 450/3 | €3,866 | €2,051 | -€1,815 | -47.0% |
| Other amounts payable | 47/48 | €210,897 | €147,042 | -€63,855 | -30.3% |
| Accrued charges and deferred income | 492/3 | €1,352 | - | -€1,352 | |
| Non-recurring operating income | 76A | €3,306 | - | -€3,306 | |
| Remuneration, social security and pensions | 62 | €1,977 | €1,248 | -€730 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,186 | - | -€5,186 | |
| Other operating charges | 640/8 | €8,748 | €8,507 | -€241 | -2.8% |
| Non-recurring operating charges | 66A | €15,000 | - | -€15,000 | |
| Gross operating margin | 9900 | €235,848 | €157,278 | -€78,570 | -33.3% |
| Operating profit (loss) | 9901 | €204,937 | €147,523 | -€57,414 | -28.0% |
| Financial income | 75/76B | €14,783 | €63 | -€14,720 | -99.6% |
| Recurring financial income | 75 | €14,783 | €63 | -€14,720 | -99.6% |
| Financial charges | 65/66B | €3,414 | €2,217 | -€1,197 | -35.1% |
| Recurring financial charges | 65 | €3,414 | €2,217 | -€1,197 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €216,306 | €145,369 | -€70,937 | -32.8% |
| Income taxes | 67/77 | €1,727 | €334 | -€1,393 | -80.7% |
| Profit (loss) for the period | 9904 | €214,579 | €145,036 | -€69,544 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €214,579 | €145,036 | -€69,544 | -32.4% |
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 18 October 2026 via checked.be.