Beverse Auto Service: 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.
Beverse Auto Service
Largest movements
- Cash +€114,151
up €114,151 (+464%), from €24,581 to €138,732
mainly Debts after one year (+€147,710) and Other debts (+€145,313)
- Tangible fixed assets +€110,744
up €110,744 (+172%), from €64,507 to €175,251
of which Plant, machinery and equipment: +€95,237
- Stocks and contracts -€35,782
down €35,782 (-18.6%), from €192,254 to €156,471
- Receivables within one year +€30,668
up €30,668 (+181%), from €16,984 to €47,652
of which Other amounts receivable: +€16,272
- Financial fixed assets +€24,000
new in 2025: €24,000
- Debts after one year +€147,710
up €147,710 (+89.0%), from €165,977 to €313,688
- Other debts +€145,313
up €145,313 (+2,332%), from €6,231 to €151,545
- Trade debts -€24,351
down €24,351 (-73.0%), from €33,338 to €8,988
- Profit (loss) carried forward -€14,972
down €14,972 (-81.7%), from €18,330 to €3,358
- Tax, wage and social debts -€6,666
down €6,666 (-57.3%), from €11,632 to €4,966
of which Taxes: -€7,166
- Purchases and services +€274,096
up €274,096 (+46.1%), from €595,154 to €869,249
- Turnover +€254,224
up €254,224 (+40.3%), from €630,714 to €884,938
- Gross operating margin -€20,436
down €20,436 (-47.1%), from €43,378 to €22,942
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 | €298,326 | €542,107 | +€243,781 | +81.7% |
| Fixed assets | 21/28 | €64,507 | €199,251 | +€134,744 | +209% |
| Tangible fixed assets | 22/27 | €64,507 | €175,251 | +€110,744 | +172% |
| Plant, machinery and equipment | 23 | €10,599 | €105,836 | +€95,237 | +899% |
| Furniture and vehicles | 24 | €53,908 | €69,415 | +€15,507 | +28.8% |
| Financial fixed assets | 28 | - | €24,000 | +€24,000 | |
| Current assets | 29/58 | €233,819 | €342,856 | +€109,037 | +46.6% |
| Stocks and contracts in progress | 3 | €192,254 | €156,471 | -€35,782 | -18.6% |
| Stocks | 30/36 | €192,254 | €156,471 | -€35,782 | -18.6% |
| Amounts receivable within one year | 40/41 | €16,984 | €47,652 | +€30,668 | +181% |
| Trade receivables | 40 | €16,984 | €31,381 | +€14,396 | +84.8% |
| Other amounts receivable | 41 | - | €16,272 | +€16,272 | |
| Cash at bank and in hand | 54/58 | €24,581 | €138,732 | +€114,151 | +464% |
| Total equity and liabilities | 10/49 | €298,326 | €542,107 | +€243,781 | +81.7% |
| Equity | 10/15 | €38,790 | €23,818 | -€14,972 | -38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,330 | €3,358 | -€14,972 | -81.7% |
| Amounts payable | 17/49 | €259,536 | €518,289 | +€258,753 | +99.7% |
| Amounts payable after more than one year | 17 | €165,977 | €313,688 | +€147,710 | +89.0% |
| Financial debts | 170/4 | €165,977 | €313,688 | +€147,710 | +89.0% |
| Amounts payable within one year | 42/48 | €93,558 | €204,601 | +€111,043 | +119% |
| Current portion of amounts payable after more than one year | 42 | €17,357 | €14,103 | -€3,253 | -18.7% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €33,338 | €8,988 | -€24,351 | -73.0% |
| Suppliers | 440/4 | €33,338 | €8,988 | -€24,351 | -73.0% |
| Taxes, remuneration and social security | 45 | €11,632 | €4,966 | -€6,666 | -57.3% |
| Taxes | 450/3 | €7,632 | €466 | -€7,166 | -93.9% |
| Remuneration and social security | 454/9 | €4,000 | €4,500 | +€500 | +12.5% |
| Other amounts payable | 47/48 | €6,231 | €151,545 | +€145,313 | +2,332% |
| Turnover | 70 | €630,714 | €884,938 | +€254,224 | +40.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €595,154 | €869,249 | +€274,096 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,561 | €23,303 | +€1,742 | +8.1% |
| Other operating charges | 640/8 | €5,312 | €7,790 | +€2,479 | +46.7% |
| Gross operating margin | 9900 | €43,378 | €22,942 | -€20,436 | -47.1% |
| Operating profit (loss) | 9901 | €16,505 | -€8,152 | -€24,657 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.7% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.7% |
| Financial charges | 65/66B | €4,973 | €6,355 | +€1,382 | +27.8% |
| Recurring financial charges | 65 | €4,973 | €6,355 | +€1,382 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €11,539 | -€14,507 | -€26,045 | |
| Income taxes | 67/77 | €2,725 | €466 | -€2,260 | -82.9% |
| Profit (loss) for the period | 9904 | €8,813 | -€14,972 | -€23,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,813 | -€14,972 | -€23,786 |
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 25 October 2026 via checked.be.