Bevers Project Management: 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 Project Management
Largest movements
- Cash +€19,032
up €19,032 (+66.8%), from €28,485 to €47,518
mainly Net result for the year (+€18,873) and Receivables within one year (+€12,267)
- Receivables within one year -€12,267
down €12,267 (-36.7%), from €33,389 to €21,122
of which Trade receivables: -€12,614
- Deferred charges and accrued income -€1,270
down €1,270 (-75.6%), from €1,681 to €411
- Reserves +€18,873
up €18,873 (+27.0%), from €69,868 to €88,741
- Tax, wage and social debts -€13,940
down €13,940 (-67.3%), from €20,723 to €6,784
of which Taxes: -€13,940
- Gross operating margin -€19,296
down €19,296 (-33.4%), from €57,839 to €38,542
- Taxes -€5,108
down €5,108 (-36.9%), from €13,859 to €8,751
- Depreciation +€1,576
up €1,576 (+20.5%), from €7,685 to €9,261
- Financial charges -€581
down €581 (-53.5%), from €1,086 to €505
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 | €93,815 | €99,122 | +€5,307 | +5.7% |
| Fixed assets | 21/28 | €30,261 | €30,072 | -€189 | -0.6% |
| Tangible fixed assets | 22/27 | €30,221 | €30,032 | -€189 | -0.6% |
| Plant, machinery and equipment | 23 | - | €695 | +€695 | |
| Furniture and vehicles | 24 | €30,221 | €29,337 | -€884 | -2.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €63,555 | €69,050 | +€5,496 | +8.6% |
| Amounts receivable within one year | 40/41 | €33,389 | €21,122 | -€12,267 | -36.7% |
| Trade receivables | 40 | €33,389 | €20,775 | -€12,614 | -37.8% |
| Other amounts receivable | 41 | - | €347 | +€347 | |
| Cash at bank and in hand | 54/58 | €28,485 | €47,518 | +€19,032 | +66.8% |
| Deferred charges and accrued income | 490/1 | €1,681 | €411 | -€1,270 | -75.6% |
| Total equity and liabilities | 10/49 | €93,815 | €99,122 | +€5,307 | +5.7% |
| Equity | 10/15 | €71,868 | €90,741 | +€18,873 | +26.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €69,868 | €88,741 | +€18,873 | +27.0% |
| Distributable reserves | 133 | €69,868 | €88,741 | +€18,873 | +27.0% |
| Amounts payable | 17/49 | €21,947 | €8,381 | -€13,566 | -61.8% |
| Amounts payable within one year | 42/48 | €21,947 | €8,381 | -€13,566 | -61.8% |
| Trade debts | 44 | €550 | €630 | +€80 | +14.6% |
| Suppliers | 440/4 | €550 | €630 | +€80 | +14.6% |
| Taxes, remuneration and social security | 45 | €20,723 | €6,784 | -€13,940 | -67.3% |
| Taxes | 450/3 | €20,723 | €6,784 | -€13,940 | -67.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €674 | €967 | +€293 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,685 | €9,261 | +€1,576 | +20.5% |
| Other operating charges | 640/8 | €604 | €1,156 | +€552 | +91.5% |
| Gross operating margin | 9900 | €57,839 | €38,542 | -€19,296 | -33.4% |
| Operating profit (loss) | 9901 | €49,550 | €28,126 | -€21,424 | -43.2% |
| Financial income | 75/76B | €5 | €4 | -€1 | -26.8% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -26.8% |
| Financial charges | 65/66B | €1,086 | €505 | -€581 | -53.5% |
| Recurring financial charges | 65 | €1,086 | €505 | -€581 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €48,469 | €27,624 | -€20,845 | -43.0% |
| Income taxes | 67/77 | €13,859 | €8,751 | -€5,108 | -36.9% |
| Profit (loss) for the period | 9904 | €34,611 | €18,873 | -€15,738 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,611 | €18,873 | -€15,738 | -45.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.