FREDERIC VAN BEVER: 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.
FREDERIC VAN BEVER
Largest movements
- Cash +€14,891
up €14,891 (+67.7%), from €21,992 to €36,883
mainly Receivables within one year (+€11,187) and Net result for the year (+€5,018)
- Receivables within one year -€11,187
down €11,187 (-43.4%), from €25,806 to €14,618
of which Trade receivables: -€11,811
- Tangible fixed assets +€754
up €754 (+32.4%), from €2,325 to €3,078
- Reserves +€5,018
up €5,018 (+20.8%), from €24,169 to €29,187
- Tax, wage and social debts -€2,519
down €2,519 (-25.2%), from €10,005 to €7,486
of which Remuneration and social security: -€1,820
- Other debts +€2,131
new in 2024: €2,131
- Provisions -€1,315
no longer reported in 2024 (was €1,315)
- Financial income -€1,215
down €1,215 (-95.9%), from €1,267 to €53
- Taxes +€720
up €720 (+28.0%), from €2,567 to €3,288
- Depreciation -€621
down €621 (-36.9%), from €1,684 to €1,063
- Financial charges -€188
down €188 (-30.9%), from €610 to €421
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,422 | €54,794 | +€4,372 | +8.7% |
| Fixed assets | 21/28 | €2,350 | €3,078 | +€729 | +31.0% |
| Tangible fixed assets | 22/27 | €2,325 | €3,078 | +€754 | +32.4% |
| Furniture and vehicles | 24 | €2,325 | €3,078 | +€754 | +32.4% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €48,072 | €51,716 | +€3,644 | +7.6% |
| Amounts receivable within one year | 40/41 | €25,806 | €14,618 | -€11,187 | -43.4% |
| Trade receivables | 40 | €25,711 | €13,900 | -€11,811 | -45.9% |
| Other amounts receivable | 41 | €95 | €719 | +€624 | +656.3% |
| Cash at bank and in hand | 54/58 | €21,992 | €36,883 | +€14,891 | +67.7% |
| Deferred charges and accrued income | 490/1 | €275 | €215 | -€60 | -21.9% |
| Total equity and liabilities | 10/49 | €50,422 | €54,794 | +€4,372 | +8.7% |
| Equity | 10/15 | €36,569 | €41,587 | +€5,018 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,169 | €29,187 | +€5,018 | +20.8% |
| Distributable reserves | 133 | €24,169 | €29,187 | +€5,018 | +20.8% |
| Amounts payable | 17/49 | €13,853 | €13,207 | -€646 | -4.7% |
| Amounts payable within one year | 42/48 | €13,789 | €13,141 | -€648 | -4.7% |
| Trade debts | 44 | €3,784 | €3,524 | -€261 | -6.9% |
| Suppliers | 440/4 | €3,784 | €3,524 | -€261 | -6.9% |
| Taxes, remuneration and social security | 45 | €10,005 | €7,486 | -€2,519 | -25.2% |
| Taxes | 450/3 | €8,185 | €7,486 | -€699 | -8.5% |
| Remuneration and social security | 454/9 | €1,820 | - | -€1,820 | |
| Other amounts payable | 47/48 | - | €2,131 | +€2,131 | |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,684 | €1,063 | -€621 | -36.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,315 | - | -€1,315 | |
| Other operating charges | 640/8 | €430 | €455 | +€25 | +5.7% |
| Gross operating margin | 9900 | €10,111 | €10,193 | +€83 | +0.8% |
| Operating profit (loss) | 9901 | €6,681 | €8,675 | +€1,994 | +29.8% |
| Financial income | 75/76B | €1,267 | €53 | -€1,215 | -95.9% |
| Recurring financial income | 75 | €1,267 | €53 | -€1,215 | -95.9% |
| Financial charges | 65/66B | €610 | €421 | -€188 | -30.9% |
| Recurring financial charges | 65 | €610 | €421 | -€188 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €7,339 | €8,306 | +€967 | +13.2% |
| Income taxes | 67/77 | €2,567 | €3,288 | +€720 | +28.0% |
| Profit (loss) for the period | 9904 | €4,771 | €5,018 | +€247 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,771 | €5,018 | +€247 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.