GENERAL SERVICES BEVEREN: 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.
GENERAL SERVICES BEVEREN
Largest movements
- Cash -€191,617
down €191,617 (-76.9%), from €249,245 to €57,628
mainly Debts after one year (-€125,000) and Stocks and contracts (-€63,041)
- Stocks and contracts +€63,041
up €63,041 (+6.4%), from €987,964 to €1.1m
- Receivables within one year -€62,946
down €62,946 (-90.9%), from €69,262 to €6,316
of which Trade receivables: -€41,501
- Tangible fixed assets -€34,476
down €34,476 (-13.7%), from €251,982 to €217,506
of which Plant, machinery and equipment: -€21,170
- Debts after one year -€125,000
down €125,000 (-43.2%), from €289,338 to €164,338
- Short-term financial debts -€60,470
down €60,470 (-93.0%), from €65,000 to €4,530
- Trade debts -€20,110
down €20,110 (-20.8%), from €96,694 to €76,584
- Current portion of long-term debt -€16,153
no longer reported in 2025 (was €16,153)
- Staff costs -€33,546
down €33,546 (-10.4%), from €323,570 to €290,024
- Gross operating margin +€27,245
up €27,245 (+9.4%), from €290,572 to €317,817
- Financial charges -€22,891
down €22,891 (-87.0%), from €26,319 to €3,428
- Financial income +€13,310
up €13,310 (+112%), from €11,869 to €25,179
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 | €1,565,270 | €1,339,271 | -€225,999 | -14.4% |
| Fixed assets | 21/28 | €258,798 | €224,323 | -€34,476 | -13.3% |
| Tangible fixed assets | 22/27 | €251,982 | €217,506 | -€34,476 | -13.7% |
| Land and buildings | 22 | €45,174 | €50,886 | +€5,712 | +12.6% |
| Plant, machinery and equipment | 23 | €124,638 | €103,469 | -€21,170 | -17.0% |
| Furniture and vehicles | 24 | €5,182 | €4,242 | -€940 | -18.1% |
| Other tangible fixed assets | 26 | €76,987 | €58,909 | -€18,078 | -23.5% |
| Financial fixed assets | 28 | €6,817 | €6,817 | = | 0.0% |
| Current assets | 29/58 | €1,306,472 | €1,114,949 | -€191,523 | -14.7% |
| Stocks and contracts in progress | 3 | €987,964 | €1,051,005 | +€63,041 | +6.4% |
| Stocks | 30/36 | €987,964 | €1,051,005 | +€63,041 | +6.4% |
| Amounts receivable within one year | 40/41 | €69,262 | €6,316 | -€62,946 | -90.9% |
| Trade receivables | 40 | €41,839 | €338 | -€41,501 | -99.2% |
| Other amounts receivable | 41 | €27,423 | €5,977 | -€21,446 | -78.2% |
| Cash at bank and in hand | 54/58 | €249,245 | €57,628 | -€191,617 | -76.9% |
| Total equity and liabilities | 10/49 | €1,565,270 | €1,339,271 | -€225,999 | -14.4% |
| Equity | 10/15 | €515,004 | €502,310 | -€12,693 | -2.5% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €9,916 | €9,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €405,931 | €393,237 | -€12,693 | -3.1% |
| Amounts payable | 17/49 | €1,050,266 | €836,961 | -€213,305 | -20.3% |
| Amounts payable after more than one year | 17 | €289,338 | €164,338 | -€125,000 | -43.2% |
| Financial debts | 170/4 | €289,338 | €164,338 | -€125,000 | -43.2% |
| Amounts payable within one year | 42/48 | €760,928 | €672,623 | -€88,305 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €16,153 | - | -€16,153 | |
| Financial debts | 43 | €65,000 | €4,530 | -€60,470 | -93.0% |
| Credit institutions | 430/8 | €65,000 | €4,530 | -€60,470 | -93.0% |
| Trade debts | 44 | €96,694 | €76,584 | -€20,110 | -20.8% |
| Suppliers | 440/4 | €96,694 | €76,584 | -€20,110 | -20.8% |
| Advances received on contracts in progress | 46 | - | €3,250 | +€3,250 | |
| Taxes, remuneration and social security | 45 | €45,464 | €37,857 | -€7,608 | -16.7% |
| Taxes | 450/3 | - | €6,925 | +€6,925 | |
| Remuneration and social security | 454/9 | €45,464 | €30,932 | -€14,533 | -32.0% |
| Other amounts payable | 47/48 | €537,618 | €550,403 | +€12,786 | +2.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €323,570 | €290,024 | -€33,546 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,425 | €46,369 | +€2,944 | +6.8% |
| Other operating charges | 640/8 | €13,117 | €15,868 | +€2,751 | +21.0% |
| Gross operating margin | 9900 | €290,572 | €317,817 | +€27,245 | +9.4% |
| Operating profit (loss) | 9901 | -€89,540 | -€34,444 | +€55,096 | +61.5% |
| Financial income | 75/76B | €11,869 | €25,179 | +€13,310 | +112% |
| Recurring financial income | 75 | €11,869 | €25,179 | +€13,310 | +112% |
| Financial charges | 65/66B | €26,319 | €3,428 | -€22,891 | -87.0% |
| Recurring financial charges | 65 | €26,319 | €3,428 | -€22,891 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | -€103,990 | -€12,693 | +€91,297 | +87.8% |
| Profit (loss) for the period | 9904 | -€103,990 | -€12,693 | +€91,297 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,990 | -€12,693 | +€91,297 | +87.8% |
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 26 October 2026 via checked.be.