BEVERS - SPRANGERS: 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 - SPRANGERS
Largest movements
- Cash +€25,080
up €25,080 (+55.9%), from €44,840 to €69,920
mainly Net result for the year (+€31,185) and Tax, wage and social debts (+€12,857)
- Receivables within one year +€7,617
up €7,617 (+77.0%), from €9,891 to €17,508
of which Trade receivables: +€4,953
- Tangible fixed assets -€5,813
down €5,813 (-37.4%), from €15,535 to €9,721
of which Furniture and vehicles: -€3,313
- Profit (loss) carried forward +€31,185
up €31,185 (+77.9%), from €40,043 to €71,227
- Tax, wage and social debts +€12,857
up €12,857 (+115.7%), from €11,116 to €23,973
of which Taxes: +€9,849
- Trade debts -€9,312
down €9,312 (-89.3%), from €10,426 to €1,114
- Other debts -€5,237
down €5,237 (-100.0%), from €5,237 to €0
- Current portion of long-term debt -€2,706
down €2,706 (-100.0%), from €2,706 to €0
- Gross operating margin +€9,732
up €9,732 (+23.3%), from €41,688 to €51,420
- Financial charges +€2,365
up €2,365 (+297.8%), from €794 to €3,159
- Taxes +€2,145
up €2,145 (+27.1%), from €7,928 to €10,073
- Other operating charges -€985
down €985 (-56.1%), from €1,756 to €771
- Financial income -€833
down €833 (-100.0%), from €833 to €0
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.
Cash bridge derived
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 | €74,529 | €101,314 | +€26,785 | +35.9% |
| Formation expenses | 20 | €1,373 | €953 | -€420 | -30.6% |
| Fixed assets | 21/28 | €15,535 | €9,721 | -€5,813 | -37.4% |
| Tangible fixed assets | 22/27 | €15,535 | €9,721 | -€5,813 | -37.4% |
| Furniture and vehicles | 24 | €6,155 | €2,841 | -€3,313 | -53.8% |
| Other tangible fixed assets | 26 | €9,380 | €6,880 | -€2,500 | -26.7% |
| Current assets | 29/58 | €57,621 | €90,640 | +€33,019 | +57.3% |
| Stocks and contracts in progress | 3 | €597 | €805 | +€207 | +34.7% |
| Stocks | 30/36 | €597 | €805 | +€207 | +34.7% |
| Amounts receivable within one year | 40/41 | €9,891 | €17,508 | +€7,617 | +77.0% |
| Trade receivables | 40 | €5,698 | €10,651 | +€4,953 | +86.9% |
| Other amounts receivable | 41 | €4,193 | €6,857 | +€2,664 | +63.5% |
| Cash at bank and in hand | 54/58 | €44,840 | €69,920 | +€25,080 | +55.9% |
| Deferred charges and accrued income | 490/1 | €2,292 | €2,407 | +€114 | +5.0% |
| Total equity and liabilities | 10/49 | €74,529 | €101,314 | +€26,785 | +35.9% |
| Equity | 10/15 | €45,043 | €76,227 | +€31,185 | +69.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,043 | €71,227 | +€31,185 | +77.9% |
| Amounts payable | 17/49 | €29,486 | €25,087 | -€4,399 | -14.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,486 | €25,087 | -€4,399 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €2,706 | €0 | -€2,706 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,426 | €1,114 | -€9,312 | -89.3% |
| Suppliers | 440/4 | €10,426 | €1,114 | -€9,312 | -89.3% |
| Taxes, remuneration and social security | 45 | €11,116 | €23,973 | +€12,857 | +115.7% |
| Taxes | 450/3 | €11,116 | €20,965 | +€9,849 | +88.6% |
| Remuneration and social security | 454/9 | - | €3,008 | +€3,008 | |
| Other amounts payable | 47/48 | €5,237 | €0 | -€5,237 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,233 | €6,233 | = | 0.0% |
| Other operating charges | 640/8 | €1,756 | €771 | -€985 | -56.1% |
| Gross operating margin | 9900 | €41,688 | €51,420 | +€9,732 | +23.3% |
| Operating profit (loss) | 9901 | €33,698 | €44,416 | +€10,718 | +31.8% |
| Financial income | 75/76B | €833 | €0 | -€833 | -100.0% |
| Recurring financial income | 75 | €833 | €0 | -€833 | -100.0% |
| Financial charges | 65/66B | €794 | €3,159 | +€2,365 | +297.8% |
| Recurring financial charges | 65 | €794 | €3,159 | +€2,365 | +297.8% |
| Profit (loss) for the period before taxes | 9903 | €33,738 | €41,257 | +€7,520 | +22.3% |
| Income taxes | 67/77 | €7,928 | €10,073 | +€2,145 | +27.1% |
| Profit (loss) for the period | 9904 | €25,809 | €31,185 | +€5,375 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,809 | €31,185 | +€5,375 | +20.8% |
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 9 October 2026 via checked.be.