BEVERTRANS: 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.
What changed
BEVERTRANS
NACE 49.410, Freight transport by road
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€220,265
2025 · €96,676+€123,589
Equity
€887,401
2025 · €880,864+€6,537
Cash
€44,167
2025 · €56,295-€12,127
Balance sheet total
€5.1m
2025 · €4.6m+€425,333
Largest movements
Assets
- Tangible fixed assets +€390,399
up €390,399 (+17.2%), from €2.3m to €2.7m
of which Leasing and similar rights: +€328,203
- Receivables within one year +€93,251
up €93,251 (+4.3%), from €2.2m to €2.3m
of which Trade receivables: +€77,623
Equity and liabilities
- Debts after one year +€474,048
up €474,048 (+47.4%), from €1.0m to €1.5m
- Current portion of long-term debt -€149,308
down €149,308 (-19.5%), from €767,226 to €617,918
- Other debts +€120,369
up €120,369 (+102.3%), from €117,629 to €237,998
- Short-term financial debts -€52,805
down €52,805 (-6.8%), from €777,969 to €725,163
Income statement
- Turnover +€737,450
up €737,450 (+8.8%), from €8.4m to €9.1m
- Staff costs +€461,496
up €461,496 (+13.3%), from €3.5m to €3.9m
- Depreciation -€189,912
down €189,912 (-20.8%), from €912,216 to €722,304
- Other operating charges +€152,922
up €152,922 (+18.3%), from €833,468 to €986,391
- Other operating income -€106,107
down €106,107 (-21.3%), from €497,291 to €391,184
From the 2025 result to the 2026 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.
Result 2025
€96,676
Turnover
+€737,450
Other operating income
-€106,107
Goods and materials
+€1,732
Services and other goods
-€85,411
Staff costs
-€461,496
Depreciation
+€189,912
Write-downs
-€25,375
Other operating charges
-€152,922
Other operating items
-€363
Financial income
+€472
Financial charges
+€20,344
Taxes
+€5,897
Deferred taxes and other
-€545
Result 2026
€220,265
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.0m
Investment
-€1.1m
Financing
+€58,207
Cash 2025
€56,295
From operations (derived)
+€1.0m
Net result for the year
+€220,265
Depreciation
+€722,304
Stocks and contracts
+€5,752
Receivables within one year
-€93,251
Deferred charges and accrued income
+€40,438
Provisions
-€4,576
Trade debts
+€18,697
Tax, wage and social debts
+€12,838
Other debts
+€120,369
Accrued charges and deferred income
-€466
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€58,207
Debts after one year
+€474,048
Current portion of long-term debt
-€149,308
Short-term financial debts
-€52,805
Contributions, distributions and other
-€213,729
Cash 2026
€44,167
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,639,076 | €5,064,409 | +€425,333 | +9.2% |
| Fixed assets | 21/28 | €2,281,510 | €2,671,909 | +€390,399 | +17.1% |
| Tangible fixed assets | 22/27 | €2,264,950 | €2,655,350 | +€390,399 | +17.2% |
| Land and buildings | 22 | €401,406 | €382,022 | -€19,384 | -4.8% |
| Plant, machinery and equipment | 23 | €18,009 | €30,653 | +€12,644 | +70.2% |
| Furniture and vehicles | 24 | €71,355 | €129,347 | +€57,992 | +81.3% |
| Leasing and similar rights | 25 | €1,774,181 | €2,102,384 | +€328,203 | +18.5% |
| Other tangible fixed assets | 26 | - | €10,944 | +€10,944 | |
| Financial fixed assets | 28 | €16,560 | €16,560 | = | 0.0% |
| Other financial fixed assets | 284/8 | €16,560 | €16,560 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €16,560 | €16,560 | = | 0.0% |
| Current assets | 29/58 | €2,357,566 | €2,392,500 | +€34,934 | +1.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €49,424 | €43,673 | -€5,752 | -11.6% |
| Stocks | 30/36 | €49,424 | €43,673 | -€5,752 | -11.6% |
| Raw materials and consumables | 30/31 | €49,424 | €43,673 | -€5,752 | -11.6% |
| Amounts receivable within one year | 40/41 | €2,157,128 | €2,250,380 | +€93,251 | +4.3% |
| Trade receivables | 40 | €1,763,748 | €1,841,371 | +€77,623 | +4.4% |
| Other amounts receivable | 41 | €393,381 | €409,009 | +€15,628 | +4.0% |
| Cash at bank and in hand | 54/58 | €56,295 | €44,167 | -€12,127 | -21.5% |
| Deferred charges and accrued income | 490/1 | €94,718 | €54,280 | -€40,438 | -42.7% |
| Total equity and liabilities | 10/49 | €4,639,076 | €5,064,409 | +€425,333 | +9.2% |
| Equity | 10/15 | €880,864 | €887,401 | +€6,537 | +0.7% |
| Contributions | 10/11 | €80,550 | €80,550 | = | 0.0% |
| Capital | 10 | €80,550 | €80,550 | = | 0.0% |
| Issued capital | 100 | €80,550 | €80,550 | = | 0.0% |
| Revaluation surpluses | 12 | €12,980 | €12,980 | = | 0.0% |
| Reserves | 13 | €771,668 | €791,933 | +€20,265 | +2.6% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Legal reserve | 130 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €763,608 | €783,873 | +€20,265 | +2.7% |
| Investment grants | 15 | €15,667 | €1,938 | -€13,729 | -87.6% |
| Provisions and deferred taxes | 16 | €5,222 | €646 | -€4,576 | -87.6% |
| Deferred taxes | 168 | €5,222 | €646 | -€4,576 | -87.6% |
| Amounts payable | 17/49 | €3,752,989 | €4,176,362 | +€423,373 | +11.3% |
| Amounts payable after more than one year | 17 | €1,000,192 | €1,474,240 | +€474,048 | +47.4% |
| Financial debts | 170/4 | €1,000,192 | €1,474,240 | +€474,048 | +47.4% |
| Subordinated loans | 170 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Leasing and similar obligations | 172 | €925,192 | €1,395,752 | +€470,560 | +50.9% |
| Credit institutions | 173 | €0 | €28,488 | +€28,488 | |
| Amounts payable within one year | 42/48 | €2,736,202 | €2,685,993 | -€50,209 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €767,226 | €617,918 | -€149,308 | -19.5% |
| Financial debts | 43 | €777,969 | €725,163 | -€52,805 | -6.8% |
| Credit institutions | 430/8 | €777,969 | €725,163 | -€52,805 | -6.8% |
| Trade debts | 44 | €537,191 | €555,888 | +€18,697 | +3.5% |
| Suppliers | 440/4 | €537,191 | €555,888 | +€18,697 | +3.5% |
| Taxes, remuneration and social security | 45 | €536,188 | €549,026 | +€12,838 | +2.4% |
| Taxes | 450/3 | €95,695 | €70,209 | -€25,486 | -26.6% |
| Remuneration and social security | 454/9 | €440,493 | €478,817 | +€38,324 | +8.7% |
| Other amounts payable | 47/48 | €117,629 | €237,998 | +€120,369 | +102.3% |
| Accrued charges and deferred income | 492/3 | €16,595 | €16,129 | -€466 | -2.8% |
| Operating income | 70/76A | €8,885,723 | €9,517,066 | +€631,343 | +7.1% |
| Turnover | 70 | €8,388,432 | €9,125,882 | +€737,450 | +8.8% |
| Other operating income | 74 | €497,291 | €391,184 | -€106,107 | -21.3% |
| Operating charges | 60/66A | €8,662,712 | €9,196,634 | +€533,922 | +6.2% |
| Goods for resale, raw materials and consumables | 60 | €29,361 | €27,629 | -€1,732 | -5.9% |
| Purchases | 600/8 | €16,690 | €21,877 | +€5,187 | +31.1% |
| Change in stocks: decrease (increase) | 609 | €12,671 | €5,752 | -€6,919 | -54.6% |
| Services and other goods | 61 | €3,421,329 | €3,506,739 | +€85,411 | +2.5% |
| Remuneration, social security and pensions | 62 | €3,466,338 | €3,927,834 | +€461,496 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €912,216 | €722,304 | -€189,912 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,375 | +€25,375 | |
| Other operating charges | 640/8 | €833,468 | €986,391 | +€152,922 | +18.3% |
| Non-recurring operating charges | 66A | €0 | €363 | +€363 | |
| Operating profit (loss) | 9901 | €223,011 | €320,432 | +€97,421 | +43.7% |
| Financial income | 75/76B | €23,995 | €24,467 | +€472 | +2.0% |
| Recurring financial income | 75 | €23,995 | €24,467 | +€472 | +2.0% |
| Income from current assets | 751 | €8,586 | €10,580 | +€1,994 | +23.2% |
| Other financial income | 752/9 | €15,409 | €13,888 | -€1,522 | -9.9% |
| Financial charges | 65/66B | €139,709 | €119,365 | -€20,344 | -14.6% |
| Recurring financial charges | 65 | €139,709 | €119,365 | -€20,344 | -14.6% |
| Debt charges | 650 | €123,132 | €102,676 | -€20,455 | -16.6% |
| Other financial charges | 652/9 | €16,577 | €16,689 | +€111 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €107,296 | €225,534 | +€118,237 | +110.2% |
| Transfer from deferred taxes | 780 | €5,121 | €4,576 | -€545 | -10.6% |
| Income taxes | 67/77 | €15,742 | €9,844 | -€5,897 | -37.5% |
| Taxes | 670/3 | €15,742 | €13,465 | -€2,277 | -14.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,620 | +€3,620 | |
| Profit (loss) for the period | 9904 | €96,676 | €220,265 | +€123,589 | +127.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,676 | €220,265 | +€123,589 | +127.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.