CENTRE VAN BEVER: 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.
CENTRE VAN BEVER
Largest movements
- Tangible fixed assets -€39,245
down €39,245 (-12.3%), from €318,215 to €278,969
of which Plant, machinery and equipment: -€20,317
- Receivables within one year +€18,648
up €18,648 (+17.7%), from €105,474 to €124,123
- Cash +€16,939
up €16,939 (+1821.5%), from €930 to €17,869
mainly Net result for the year (+€115,650) and Depreciation (+€39,245)
- Advances received -€16,800
no longer reported in 2025 (was €16,800)
- Accrued charges and deferred income +€16,800
new in 2025: €16,800
- Other debts -€5,000
down €5,000 (-4.2%), from €120,000 to €115,000
- Gross operating margin +€24,874
up €24,874 (+14.9%), from €167,303 to €192,177
- Taxes +€9,328
up €9,328 (+26.7%), from €34,968 to €44,296
- Financial income +€4,452
up €4,452 (+139.3%), from €3,196 to €7,648
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 | €424,619 | €420,961 | -€3,658 | -0.9% |
| Fixed assets | 21/28 | €318,215 | €278,969 | -€39,245 | -12.3% |
| Tangible fixed assets | 22/27 | €318,215 | €278,969 | -€39,245 | -12.3% |
| Land and buildings | 22 | €260,993 | €242,064 | -€18,928 | -7.3% |
| Plant, machinery and equipment | 23 | €57,222 | €36,905 | -€20,317 | -35.5% |
| Current assets | 29/58 | €106,404 | €141,992 | +€35,588 | +33.4% |
| Amounts receivable within one year | 40/41 | €105,474 | €124,123 | +€18,648 | +17.7% |
| Other amounts receivable | 41 | €105,474 | €124,123 | +€18,648 | +17.7% |
| Cash at bank and in hand | 54/58 | €930 | €17,869 | +€16,939 | +1821.5% |
| Total equity and liabilities | 10/49 | €424,619 | €420,961 | -€3,658 | -0.9% |
| Equity | 10/15 | €241,711 | €242,361 | +€650 | +0.3% |
| Contributions | 10/11 | €219,642 | €219,642 | = | 0.0% |
| Capital | 10 | €219,642 | €219,642 | = | 0.0% |
| Issued capital | 100 | €219,642 | €219,642 | = | 0.0% |
| Reserves | 13 | €21,964 | €21,964 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,964 | €21,964 | = | 0.0% |
| Legal reserve | 130 | €21,964 | €21,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105 | €755 | +€650 | +617.7% |
| Amounts payable | 17/49 | €182,908 | €178,600 | -€4,308 | -2.4% |
| Amounts payable within one year | 42/48 | €182,908 | €161,800 | -€21,108 | -11.5% |
| Trade debts | 44 | - | €2,504 | +€2,504 | |
| Suppliers | 440/4 | - | €2,504 | +€2,504 | |
| Advances received on contracts in progress | 46 | €16,800 | - | -€16,800 | |
| Taxes, remuneration and social security | 45 | €46,108 | €44,296 | -€1,812 | -3.9% |
| Taxes | 450/3 | €46,108 | €44,296 | -€1,812 | -3.9% |
| Other amounts payable | 47/48 | €120,000 | €115,000 | -€5,000 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €16,800 | +€16,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,128 | €39,245 | -€1,882 | -4.6% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €167,303 | €192,177 | +€24,874 | +14.9% |
| Operating profit (loss) | 9901 | €125,788 | €152,932 | +€27,144 | +21.6% |
| Financial income | 75/76B | €3,196 | €7,648 | +€4,452 | +139.3% |
| Recurring financial income | 75 | €3,196 | €7,648 | +€4,452 | +139.3% |
| Financial charges | 65/66B | €662 | €634 | -€27 | -4.1% |
| Recurring financial charges | 65 | €662 | €634 | -€27 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €128,323 | €159,946 | +€31,623 | +24.6% |
| Income taxes | 67/77 | €34,968 | €44,296 | +€9,328 | +26.7% |
| Profit (loss) for the period | 9904 | €93,355 | €115,650 | +€22,295 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,355 | €115,650 | +€22,295 | +23.9% |
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 9 October 2026 via checked.be.