BEVERTA: 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.
BEVERTA
Largest movements
- Tangible fixed assets -€18,561
down €18,561 (-1.7%), from €1.1m to €1.1m
- Current investments +€12,000
up €12,000 (+200.0%), from €6,000 to €18,000
- Cash +€11,950
up €11,950 (+13.8%), from €86,318 to €98,268
mainly Depreciation (+€18,561) and Net result for the year (+€9,577)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,509
up €4,509 (+13.9%), from €32,498 to €37,006
- Taxes +€879
up €879 (+61.0%), from €1,442 to €2,321
- Financial income +€376
new in 2025: €376
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 | €1,171,728 | €1,177,116 | +€5,388 | +0.5% |
| Fixed assets | 21/28 | €1,079,409 | €1,060,848 | -€18,561 | -1.7% |
| Tangible fixed assets | 22/27 | €1,079,409 | €1,060,848 | -€18,561 | -1.7% |
| Land and buildings | 22 | €1,079,409 | €1,060,848 | -€18,561 | -1.7% |
| Current assets | 29/58 | €92,318 | €116,268 | +€23,950 | +25.9% |
| Current investments | 50/53 | €6,000 | €18,000 | +€12,000 | +200.0% |
| Cash at bank and in hand | 54/58 | €86,318 | €98,268 | +€11,950 | +13.8% |
| Total equity and liabilities | 10/49 | €1,171,728 | €1,177,116 | +€5,388 | +0.5% |
| Equity | 10/15 | €1,162,834 | €1,172,411 | +€9,577 | +0.8% |
| Contributions | 10/11 | €1,142,000 | €1,142,000 | = | 0.0% |
| Reserves | 13 | €20,834 | €30,411 | +€9,577 | +46.0% |
| Distributable reserves | 133 | €20,834 | €30,411 | +€9,577 | +46.0% |
| Amounts payable | 17/49 | €8,894 | €4,705 | -€4,189 | -47.1% |
| Amounts payable within one year | 42/48 | €8,894 | €4,705 | -€4,189 | -47.1% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,300 | €459 | -€2,841 | -86.1% |
| Taxes | 450/3 | €3,300 | €459 | -€2,841 | -86.1% |
| Other amounts payable | 47/48 | €5,469 | €4,247 | -€1,222 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,561 | €18,561 | = | 0.0% |
| Other operating charges | 640/8 | €6,672 | €6,877 | +€205 | +3.1% |
| Gross operating margin | 9900 | €32,498 | €37,006 | +€4,509 | +13.9% |
| Operating profit (loss) | 9901 | €7,264 | €11,568 | +€4,304 | +59.2% |
| Financial income | 75/76B | - | €376 | +€376 | |
| Recurring financial income | 75 | - | €376 | +€376 | |
| Financial charges | 65/66B | €54 | €45 | -€9 | -15.9% |
| Recurring financial charges | 65 | €54 | €45 | -€9 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €7,211 | €11,899 | +€4,688 | +65.0% |
| Income taxes | 67/77 | €1,442 | €2,321 | +€879 | +61.0% |
| Profit (loss) for the period | 9904 | €5,768 | €9,577 | +€3,809 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,768 | €9,577 | +€3,809 | +66.0% |
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 4 October 2026 via checked.be.