Bevers - Van Gestel: what changed
Two fiscal 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 - Van Gestel
Largest movements
- Receivables within one year +€174,904
up €174,904 (+250.0%), from €69,960 to €244,864
of which Other amounts receivable: +€188,255
- Receivables after one year -€80,000
no longer reported in 2025 (was €80,000)
- Tangible fixed assets -€24,715
down €24,715 (-6.4%), from €388,095 to €363,380
of which Land and buildings: -€21,180
- Cash -€19,775
down €19,775 (-17.6%), from €112,202 to €92,427
mainly Receivables within one year (-€174,904) and Debts after one year (-€24,356)
- Reserves +€55,507
up €55,507 (+12.9%), from €430,408 to €485,915
of which Distributable reserves: +€55,507
- Debts after one year -€24,356
down €24,356 (-25.2%), from €96,735 to €72,378
- Accrued charges and deferred income +€17,401
up €17,401 (+81.4%), from €21,369 to €38,770
- Gross operating margin +€65,631
up €65,631 (+112.2%), from €58,492 to €124,123
- Taxes +€16,739
up €16,739 (+516.3%), from €3,242 to €19,981
- Financial income -€16,691
down €16,691 (-90.0%), from €18,546 to €1,855
of which Non-recurring financial income: -€16,601
- Financial charges +€1,792
up €1,792 (+106.9%), from €1,676 to €3,468
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 | €652,233 | €701,243 | +€49,011 | +7.5% |
| Fixed assets | 21/28 | €388,135 | €363,420 | -€24,715 | -6.4% |
| Tangible fixed assets | 22/27 | €388,095 | €363,380 | -€24,715 | -6.4% |
| Land and buildings | 22 | €375,078 | €353,897 | -€21,180 | -5.6% |
| Plant, machinery and equipment | 23 | €8,329 | €6,192 | -€2,137 | -25.7% |
| Furniture and vehicles | 24 | €4,687 | €3,290 | -€1,397 | -29.8% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €264,098 | €337,823 | +€73,726 | +27.9% |
| Amounts receivable after more than one year | 29 | €80,000 | - | -€80,000 | |
| Other amounts receivable | 291 | €80,000 | - | -€80,000 | |
| Amounts receivable within one year | 40/41 | €69,960 | €244,864 | +€174,904 | +250.0% |
| Trade receivables | 40 | €13,351 | - | -€13,351 | |
| Other amounts receivable | 41 | €56,609 | €244,864 | +€188,255 | +332.6% |
| Cash at bank and in hand | 54/58 | €112,202 | €92,427 | -€19,775 | -17.6% |
| Deferred charges and accrued income | 490/1 | €1,936 | €533 | -€1,403 | -72.5% |
| Total equity and liabilities | 10/49 | €652,233 | €701,243 | +€49,011 | +7.5% |
| Equity | 10/15 | €492,408 | €547,915 | +€55,507 | +11.3% |
| 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 | €430,408 | €485,915 | +€55,507 | +12.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €138,894 | €138,894 | = | 0.0% |
| Distributable reserves | 133 | €285,314 | €340,821 | +€55,507 | +19.5% |
| Amounts payable | 17/49 | €159,825 | €153,328 | -€6,496 | -4.1% |
| Amounts payable after more than one year | 17 | €96,735 | €72,378 | -€24,356 | -25.2% |
| Financial debts | 170/4 | €96,735 | €72,378 | -€24,356 | -25.2% |
| Amounts payable within one year | 42/48 | €41,721 | €42,180 | +€459 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €24,126 | €24,356 | +€231 | +1.0% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €4,469 | €3,500 | -€969 | -21.7% |
| Suppliers | 440/4 | €4,469 | €3,500 | -€969 | -21.7% |
| Taxes, remuneration and social security | 45 | €13,126 | €14,324 | +€1,198 | +9.1% |
| Taxes | 450/3 | €13,126 | €14,324 | +€1,198 | +9.1% |
| Accrued charges and deferred income | 492/3 | €21,369 | €38,770 | +€17,401 | +81.4% |
| Remuneration, social security and pensions | 62 | €802 | - | -€802 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,978 | €25,801 | -€177 | -0.7% |
| Other operating charges | 640/8 | €21,142 | €21,221 | +€78 | +0.4% |
| Gross operating margin | 9900 | €58,492 | €124,123 | +€65,631 | +112.2% |
| Operating profit (loss) | 9901 | €10,570 | €77,101 | +€66,531 | +629.4% |
| Financial income | 75/76B | €18,546 | €1,855 | -€16,691 | -90.0% |
| Recurring financial income | 75 | €1,945 | €1,855 | -€89 | -4.6% |
| Non-recurring financial income | 76B | €16,601 | - | -€16,601 | |
| Financial charges | 65/66B | €1,676 | €3,468 | +€1,792 | +106.9% |
| Recurring financial charges | 65 | €1,676 | €3,468 | +€1,792 | +106.9% |
| Profit (loss) for the period before taxes | 9903 | €27,440 | €75,488 | +€48,049 | +175.1% |
| Income taxes | 67/77 | €3,242 | €19,981 | +€16,739 | +516.3% |
| Profit (loss) for the period | 9904 | €24,197 | €55,507 | +€31,310 | +129.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,197 | €55,507 | +€31,310 | +129.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.