Firma Vanbever: 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.
What changed
Firma Vanbever
NACE 46.349, Wholesale of beverages, general range
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€90,911
2024 · €51,958+€38,952
Equity
€662,984
2024 · €572,073+€90,911
Cash
€224,092
2024 · €182,780+€41,312
Balance sheet total
€2.6m
2024 · €2.6m+€44,125
Largest movements
Assets
- Stocks and contracts +€100,771
up €100,771 (+14.7%), from €685,430 to €786,200
- Tangible fixed assets -€68,613
down €68,613 (-19.7%), from €348,517 to €279,905
of which Furniture and vehicles: -€56,118
- Cash +€41,312
up €41,312 (+22.6%), from €182,780 to €224,092
mainly Depreciation (+€115,637) and Net result for the year (+€90,911)
Equity and liabilities
- Profit (loss) carried forward +€90,911
up €90,911 (+30.2%), from €301,208 to €392,119
- Debts after one year -€69,800
down €69,800 (-11.6%), from €600,313 to €530,513
- Trade debts +€57,116
up €57,116 (+10.4%), from €548,330 to €605,446
Income statement
- Depreciation -€160,312
down €160,312 (-58.1%), from €275,949 to €115,637
- Gross operating margin -€154,263
down €154,263 (-13.0%), from €1.2m to €1.0m
- Taxes -€28,108
down €28,108 (-43.0%), from €65,400 to €37,293
- Staff costs +€28,012
up €28,012 (+4.4%), from €631,874 to €659,886
- Other operating charges -€17,982
down €17,982 (-12.8%), from €139,964 to €121,982
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.
Result 2024
€51,958
Gross operating margin
-€154,263
Staff costs
-€28,012
Depreciation
+€160,312
Write-downs
+€11,833
Other operating charges
+€17,982
Other operating items
+€50
Financial income
+€3
Financial charges
+€4,751
Taxes
+€28,108
Deferred taxes and other
-€1,812
Result 2025
€90,911
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.
From operations
+€164,733
Investment
-€42,025
Financing
-€81,396
Cash 2024
€182,780
From operations (derived)
+€164,733
Net result for the year
+€90,911
Depreciation
+€115,637
Stocks and contracts
-€100,771
Receivables within one year
+€18,517
Deferred charges and accrued income
+€5,829
Trade debts
+€57,116
Tax, wage and social debts
-€3,805
Other debts
-€18,701
Investment (derived)
-€42,025
Investment in fixed assets (net)
-€42,025
Financing
-€81,396
Debts after one year
-€69,800
Current portion of long-term debt
-€11,595
Cash 2025
€224,092
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,555,124 | €2,599,248 | +€44,125 | +1.7% |
| Fixed assets | 21/28 | €1,312,653 | €1,239,040 | -€73,613 | -5.6% |
| Intangible fixed assets | 21 | €18,685 | €13,685 | -€5,000 | -26.8% |
| Tangible fixed assets | 22/27 | €348,517 | €279,905 | -€68,613 | -19.7% |
| Land and buildings | 22 | €134,729 | €117,876 | -€16,853 | -12.5% |
| Plant, machinery and equipment | 23 | €38,404 | €42,762 | +€4,358 | +11.3% |
| Furniture and vehicles | 24 | €175,385 | €119,267 | -€56,118 | -32.0% |
| Financial fixed assets | 28 | €945,451 | €945,451 | = | 0.0% |
| Current assets | 29/58 | €1,242,471 | €1,360,208 | +€117,737 | +9.5% |
| Stocks and contracts in progress | 3 | €685,430 | €786,200 | +€100,771 | +14.7% |
| Stocks | 30/36 | €685,430 | €786,200 | +€100,771 | +14.7% |
| Amounts receivable within one year | 40/41 | €368,433 | €349,916 | -€18,517 | -5.0% |
| Trade receivables | 40 | €359,215 | €349,916 | -€9,299 | -2.6% |
| Other amounts receivable | 41 | €9,219 | €0 | -€9,219 | -100.0% |
| Cash at bank and in hand | 54/58 | €182,780 | €224,092 | +€41,312 | +22.6% |
| Deferred charges and accrued income | 490/1 | €5,829 | €0 | -€5,829 | -100.0% |
| Total equity and liabilities | 10/49 | €2,555,124 | €2,599,248 | +€44,125 | +1.7% |
| Equity | 10/15 | €572,073 | €662,984 | +€90,911 | +15.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €208,365 | €208,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €202,115 | €202,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301,208 | €392,119 | +€90,911 | +30.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €1,983,050 | €1,936,264 | -€46,786 | -2.4% |
| Amounts payable after more than one year | 17 | €600,313 | €530,513 | -€69,800 | -11.6% |
| Financial debts | 170/4 | €600,313 | €530,513 | -€69,800 | -11.6% |
| Amounts payable within one year | 42/48 | €1,382,737 | €1,405,751 | +€23,015 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €81,396 | €69,800 | -€11,595 | -14.2% |
| Trade debts | 44 | €548,330 | €605,446 | +€57,116 | +10.4% |
| Suppliers | 440/4 | €548,330 | €605,446 | +€57,116 | +10.4% |
| Taxes, remuneration and social security | 45 | €94,777 | €90,973 | -€3,805 | -4.0% |
| Taxes | 450/3 | €30,899 | €25,315 | -€5,583 | -18.1% |
| Remuneration and social security | 454/9 | €63,879 | €65,657 | +€1,779 | +2.8% |
| Other amounts payable | 47/48 | €658,233 | €639,532 | -€18,701 | -2.8% |
| Non-recurring operating income | 76A | €7,306 | €0 | -€7,306 | -100.0% |
| Remuneration, social security and pensions | 62 | €631,874 | €659,886 | +€28,012 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,949 | €115,637 | -€160,312 | -58.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,833 | €0 | -€11,833 | -100.0% |
| Other operating charges | 640/8 | €139,964 | €121,982 | -€17,982 | -12.8% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €1,188,933 | €1,034,671 | -€154,263 | -13.0% |
| Operating profit (loss) | 9901 | €129,263 | €137,165 | +€7,902 | +6.1% |
| Financial income | 75/76B | €975 | €978 | +€3 | +0.3% |
| Recurring financial income | 75 | €975 | €978 | +€3 | +0.3% |
| Financial charges | 65/66B | €14,691 | €9,940 | -€4,751 | -32.3% |
| Recurring financial charges | 65 | €14,691 | €9,940 | -€4,751 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €115,547 | €128,204 | +€12,657 | +11.0% |
| Transfer from deferred taxes | 780 | €1,812 | €0 | -€1,812 | -100.0% |
| Income taxes | 67/77 | €65,400 | €37,293 | -€28,108 | -43.0% |
| Profit (loss) for the period | 9904 | €51,958 | €90,911 | +€38,952 | +75.0% |
| Transfer from tax-exempt reserves | 789 | €3,518 | €0 | -€3,518 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,477 | €90,911 | +€35,434 | +63.9% |
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 12 October 2026 via checked.be.