Bevers Mechanics: 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 Mechanics
Largest movements
- Receivables within one year +€15,965
up €15,965 (+33.6%), from €47,453 to €63,418
of which Trade receivables: +€17,970
- Cash -€8,256
down €8,256 (-10.3%), from €80,290 to €72,034
mainly Investment in fixed assets (net) (-€57,497) and Debts after one year (-€27,496)
- Tangible fixed assets +€6,435
up €6,435 (+4.6%), from €140,977 to €147,412
of which Land and buildings: +€7,624
- Debts after one year -€27,496
down €27,496 (-25.4%), from €108,146 to €80,649
of which Financial debts: -€28,496
- Reserves +€27,464
up €27,464 (+25.2%), from €108,992 to €136,456
- Tax, wage and social debts +€7,158
up €7,158 (+1227.8%), from €583 to €7,741
of which Taxes: +€7,158
- Trade debts +€4,555
up €4,555 (+8.7%), from €52,444 to €56,999
- Gross operating margin +€14,468
up €14,468 (+18.7%), from €77,542 to €92,010
- Depreciation +€8,031
up €8,031 (+18.7%), from €43,031 to €51,062
- Other operating charges +€1,820
up €1,820 (+101.1%), from €1,800 to €3,620
- Financial income +€1,639
up €1,639 (+535.2%), from €306 to €1,945
- Taxes +€1,401
up €1,401 (+22.1%), from €6,343 to €7,744
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €329,169 | €345,189 | +€16,020 | +4.9% |
| Fixed assets | 21/28 | €140,977 | €147,412 | +€6,435 | +4.6% |
| Tangible fixed assets | 22/27 | €140,977 | €147,412 | +€6,435 | +4.6% |
| Land and buildings | 22 | €25,214 | €32,838 | +€7,624 | +30.2% |
| Plant, machinery and equipment | 23 | €34,125 | €30,559 | -€3,566 | -10.4% |
| Furniture and vehicles | 24 | €81,638 | €84,015 | +€2,377 | +2.9% |
| Current assets | 29/58 | €188,192 | €197,777 | +€9,585 | +5.1% |
| Stocks and contracts in progress | 3 | €60,076 | €61,194 | +€1,119 | +1.9% |
| Stocks | 30/36 | €60,076 | €61,194 | +€1,119 | +1.9% |
| Amounts receivable within one year | 40/41 | €47,453 | €63,418 | +€15,965 | +33.6% |
| Trade receivables | 40 | €38,192 | €56,162 | +€17,970 | +47.1% |
| Other amounts receivable | 41 | €9,261 | €7,256 | -€2,005 | -21.6% |
| Cash at bank and in hand | 54/58 | €80,290 | €72,034 | -€8,256 | -10.3% |
| Deferred charges and accrued income | 490/1 | €373 | €1,131 | +€758 | +203.1% |
| Total equity and liabilities | 10/49 | €329,169 | €345,189 | +€16,020 | +4.9% |
| Equity | 10/15 | €113,992 | €141,456 | +€27,464 | +24.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €108,992 | €136,456 | +€27,464 | +25.2% |
| Distributable reserves | 133 | €108,992 | €136,456 | +€27,464 | +25.2% |
| Amounts payable | 17/49 | €215,176 | €203,733 | -€11,443 | -5.3% |
| Amounts payable after more than one year | 17 | €108,146 | €80,649 | -€27,496 | -25.4% |
| Financial debts | 170/4 | €73,146 | €44,649 | -€28,496 | -39.0% |
| Other amounts payable | 178/9 | €35,000 | €36,000 | +€1,000 | +2.9% |
| Amounts payable within one year | 42/48 | €107,006 | €122,601 | +€15,595 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €29,943 | €30,996 | +€1,053 | +3.5% |
| Trade debts | 44 | €52,444 | €56,999 | +€4,555 | +8.7% |
| Suppliers | 440/4 | €52,444 | €56,999 | +€4,555 | +8.7% |
| Taxes, remuneration and social security | 45 | €583 | €7,741 | +€7,158 | +1227.8% |
| Taxes | 450/3 | €583 | €7,741 | +€7,158 | +1227.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,036 | €26,865 | +€2,829 | +11.8% |
| Accrued charges and deferred income | 492/3 | €25 | €483 | +€458 | +1836.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,031 | €51,062 | +€8,031 | +18.7% |
| Other operating charges | 640/8 | €1,800 | €3,620 | +€1,820 | +101.1% |
| Gross operating margin | 9900 | €77,542 | €92,010 | +€14,468 | +18.7% |
| Operating profit (loss) | 9901 | €32,711 | €37,328 | +€4,617 | +14.1% |
| Financial income | 75/76B | €306 | €1,945 | +€1,639 | +535.2% |
| Recurring financial income | 75 | €306 | €1,945 | +€1,639 | +535.2% |
| Financial charges | 65/66B | €3,809 | €4,066 | +€257 | +6.7% |
| Recurring financial charges | 65 | €3,809 | €4,066 | +€257 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €29,208 | €35,207 | +€5,999 | +20.5% |
| Income taxes | 67/77 | €6,343 | €7,744 | +€1,401 | +22.1% |
| Profit (loss) for the period | 9904 | €22,866 | €27,464 | +€4,598 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,866 | €27,464 | +€4,598 | +20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.