Bevor: 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.
Bevor
Largest movements
- Tangible fixed assets +€377,756
up €377,756 (+331%), from €114,003 to €491,760
of which Land and buildings: +€412,949
- Stocks and contracts -€259,664
down €259,664 (-24.2%), from €1.1m to €811,856
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Debts after one year +€50,000
up €50,000 (+3.5%), from €1.4m to €1.5m
- Profit (loss) carried forward -€43,273
down €43,273 (-75.5%), from -€57,351 to -€100,624
- Gross operating margin +€8,903
up €8,903 (+47.6%), from -€18,702 to -€9,798
- Financial income +€4,475
up €4,475 (+93,428%), from €5 to €4,480
- Other operating charges -€1,201
down €1,201 (-49.0%), from €2,451 to €1,250
- Depreciation +€504
up €504 (+1.4%), from €36,066 to €36,570
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 | €1,400,032 | €1,415,198 | +€15,166 | +1.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €117,603 | €492,860 | +€375,256 | +319% |
| Tangible fixed assets | 22/27 | €114,003 | €491,760 | +€377,756 | +331% |
| Land and buildings | 22 | - | €412,949 | +€412,949 | |
| Plant, machinery and equipment | 23 | €31,396 | €17,754 | -€13,643 | -43.5% |
| Furniture and vehicles | 24 | €82,607 | €61,057 | -€21,550 | -26.1% |
| Financial fixed assets | 28 | €3,600 | €1,100 | -€2,500 | -69.4% |
| Current assets | 29/58 | €1,282,429 | €922,339 | -€360,090 | -28.1% |
| Stocks and contracts in progress | 3 | €1,071,520 | €811,856 | -€259,664 | -24.2% |
| Stocks | 30/36 | €1,071,520 | €811,856 | -€259,664 | -24.2% |
| Amounts receivable within one year | 40/41 | €1,765 | €632 | -€1,134 | -64.2% |
| Trade receivables | 40 | - | €145 | +€145 | |
| Other amounts receivable | 41 | €1,765 | €487 | -€1,279 | -72.4% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €9,143 | €8,781 | -€362 | -4.0% |
| Deferred charges and accrued income | 490/1 | - | €1,070 | +€1,070 | |
| Total equity and liabilities | 10/49 | €1,400,032 | €1,415,198 | +€15,166 | +1.1% |
| Equity | 10/15 | -€24,107 | -€67,380 | -€43,273 | -180% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €33,244 | €33,244 | = | 0.0% |
| Distributable reserves | 133 | €33,244 | €33,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,351 | -€100,624 | -€43,273 | -75.5% |
| Amounts payable | 17/49 | €1,424,139 | €1,482,579 | +€58,439 | +4.1% |
| Amounts payable after more than one year | 17 | €1,424,139 | €1,474,139 | +€50,000 | +3.5% |
| Other amounts payable | 178/9 | €1,424,139 | €1,474,139 | +€50,000 | +3.5% |
| Amounts payable within one year | 42/48 | €0 | €5,584 | +€5,584 | |
| Trade debts | 44 | €0 | €5,584 | +€5,584 | |
| Suppliers | 440/4 | €0 | €5,584 | +€5,584 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €2,855 | +€2,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,066 | €36,570 | +€504 | +1.4% |
| Other operating charges | 640/8 | €2,451 | €1,250 | -€1,201 | -49.0% |
| Gross operating margin | 9900 | -€18,702 | -€9,798 | +€8,903 | +47.6% |
| Operating profit (loss) | 9901 | -€57,218 | -€47,618 | +€9,600 | +16.8% |
| Financial income | 75/76B | €5 | €4,480 | +€4,475 | +93,428% |
| Recurring financial income | 75 | €5 | €4,480 | +€4,475 | +93,428% |
| Financial charges | 65/66B | €138 | €135 | -€3 | -2.2% |
| Recurring financial charges | 65 | €138 | €135 | -€3 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,351 | -€43,273 | +€14,078 | +24.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€57,351 | -€43,273 | +€14,078 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,351 | -€43,273 | +€14,078 | +24.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.