De 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.
De Bever
Largest movements
- Cash -€19,548
down €19,548 (-65.4%), from €29,868 to €10,320
mainly Net result for the year (-€22,615) and Trade debts (-€7,410)
- Receivables within one year -€16,531
down €16,531 (-19.4%), from €85,342 to €68,811
of which Trade receivables: -€15,778
- Reserves -€22,615
down €22,615 (-43.8%), from €51,626 to €29,011
of which Distributable reserves: -€22,615
- Trade debts -€7,410
down €7,410 (-72.5%), from €10,225 to €2,816
- Gross operating margin -€61,960
down €61,960, from €53,805 to -€8,155
- Taxes -€7,497
down €7,497 (-95.7%), from €7,831 to €334
- Other operating charges +€1,160
up €1,160 (+15.4%), from €7,532 to €8,692
- Financial charges -€1,092
down €1,092 (-49.7%), from €2,198 to €1,106
- Financial income -€645
down €645 (-100.0%), from €645 to €0
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 | €680,865 | €639,717 | -€41,148 | -6.0% |
| Fixed assets | 21/28 | €561,450 | €557,795 | -€3,654 | -0.7% |
| Tangible fixed assets | 22/27 | €559,960 | €556,304 | -€3,655 | -0.7% |
| Land and buildings | 22 | €552,175 | €551,450 | -€725 | -0.1% |
| Plant, machinery and equipment | 23 | €4,870 | €2,842 | -€2,027 | -41.6% |
| Furniture and vehicles | 24 | €2,915 | €2,012 | -€903 | -31.0% |
| Financial fixed assets | 28 | €1,490 | €1,491 | +€1 | +0.1% |
| Current assets | 29/58 | €119,415 | €81,921 | -€37,493 | -31.4% |
| Amounts receivable within one year | 40/41 | €85,342 | €68,811 | -€16,531 | -19.4% |
| Trade receivables | 40 | €27,525 | €11,747 | -€15,778 | -57.3% |
| Other amounts receivable | 41 | €57,817 | €57,064 | -€753 | -1.3% |
| Cash at bank and in hand | 54/58 | €29,868 | €10,320 | -€19,548 | -65.4% |
| Deferred charges and accrued income | 490/1 | €4,205 | €2,790 | -€1,415 | -33.7% |
| Total equity and liabilities | 10/49 | €680,865 | €639,717 | -€41,148 | -6.0% |
| Equity | 10/15 | €525,626 | €503,011 | -€22,615 | -4.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Revaluation surpluses | 12 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €51,626 | €29,011 | -€22,615 | -43.8% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €39,226 | €16,611 | -€22,615 | -57.7% |
| Amounts payable | 17/49 | €155,239 | €136,706 | -€18,533 | -11.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €155,239 | €136,663 | -€18,576 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €6,128 | €0 | -€6,128 | -100.0% |
| Trade debts | 44 | €10,225 | €2,816 | -€7,410 | -72.5% |
| Suppliers | 440/4 | €10,225 | €2,816 | -€7,410 | -72.5% |
| Taxes, remuneration and social security | 45 | €8,187 | €5,541 | -€2,646 | -32.3% |
| Taxes | 450/3 | €8,187 | €5,541 | -€2,646 | -32.3% |
| Other amounts payable | 47/48 | €130,698 | €128,307 | -€2,391 | -1.8% |
| Accrued charges and deferred income | 492/3 | €0 | €43 | +€43 | |
| Remuneration, social security and pensions | 62 | €1,023 | €673 | -€350 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €3,655 | +€14 | +0.4% |
| Other operating charges | 640/8 | €7,532 | €8,692 | +€1,160 | +15.4% |
| Gross operating margin | 9900 | €53,805 | -€8,155 | -€61,960 | |
| Operating profit (loss) | 9901 | €41,608 | -€21,176 | -€62,784 | |
| Financial income | 75/76B | €645 | €0 | -€645 | -100.0% |
| Recurring financial income | 75 | €645 | €0 | -€645 | -100.0% |
| Financial charges | 65/66B | €2,198 | €1,106 | -€1,092 | -49.7% |
| Recurring financial charges | 65 | €2,198 | €1,106 | -€1,092 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €40,055 | -€22,281 | -€62,337 | |
| Income taxes | 67/77 | €7,831 | €334 | -€7,497 | -95.7% |
| Profit (loss) for the period | 9904 | €32,225 | -€22,615 | -€54,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,225 | -€22,615 | -€54,839 |
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.