JAN BEVERS: 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.
JAN BEVERS
Largest movements
- Tangible fixed assets +€182,866
up €182,866 (+22.6%), from €810,411 to €993,277
of which Leasing and similar rights: +€250,827
- Receivables within one year +€95,850
up €95,850 (+65.5%), from €146,390 to €242,241
of which Trade receivables: +€94,055
- Financial fixed assets +€18,500
up €18,500 (+22.1%), from €83,562 to €102,062
- Debts after one year +€195,186
up €195,186 (+52.4%), from €372,577 to €567,763
- Profit (loss) carried forward +€71,676
up €71,676 (+32.1%), from €223,073 to €294,748
- Trade debts +€53,589
up €53,589 (+37.0%), from €144,813 to €198,402
- Staff costs -€34,757
down €34,757 (-24.3%), from €143,241 to €108,484
- Depreciation +€25,771
up €25,771 (+8.5%), from €302,393 to €328,165
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.
Derived cash bridge
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 | €1,164,867 | €1,473,220 | +€308,353 | +26.5% |
| Fixed assets | 21/28 | €893,973 | €1,095,339 | +€201,366 | +22.5% |
| Tangible fixed assets | 22/27 | €810,411 | €993,277 | +€182,866 | +22.6% |
| Land and buildings | 22 | €114,824 | €98,990 | -€15,834 | -13.8% |
| Plant, machinery and equipment | 23 | €51,708 | €47,683 | -€4,025 | -7.8% |
| Furniture and vehicles | 24 | €527,302 | €479,199 | -€48,102 | -9.1% |
| Leasing and similar rights | 25 | €116,577 | €367,405 | +€250,827 | +215% |
| Financial fixed assets | 28 | €83,562 | €102,062 | +€18,500 | +22.1% |
| Current assets | 29/58 | €270,894 | €377,881 | +€106,987 | +39.5% |
| Stocks and contracts in progress | 3 | €39,200 | €37,900 | -€1,300 | -3.3% |
| Stocks | 30/36 | €39,200 | €37,900 | -€1,300 | -3.3% |
| Amounts receivable within one year | 40/41 | €146,390 | €242,241 | +€95,850 | +65.5% |
| Trade receivables | 40 | €140,996 | €235,051 | +€94,055 | +66.7% |
| Other amounts receivable | 41 | €5,395 | €7,190 | +€1,796 | +33.3% |
| Cash at bank and in hand | 54/58 | €51,436 | €65,156 | +€13,721 | +26.7% |
| Deferred charges and accrued income | 490/1 | €33,868 | €32,584 | -€1,284 | -3.8% |
| Total equity and liabilities | 10/49 | €1,164,867 | €1,473,220 | +€308,353 | +26.5% |
| Equity | 10/15 | €243,533 | €315,208 | +€71,676 | +29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,073 | €294,748 | +€71,676 | +32.1% |
| Amounts payable | 17/49 | €921,334 | €1,158,012 | +€236,678 | +25.7% |
| Amounts payable after more than one year | 17 | €372,577 | €567,763 | +€195,186 | +52.4% |
| Financial debts | 170/4 | €372,577 | €567,763 | +€195,186 | +52.4% |
| Amounts payable within one year | 42/48 | €548,757 | €590,249 | +€41,492 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €218,561 | €208,948 | -€9,613 | -4.4% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €144,813 | €198,402 | +€53,589 | +37.0% |
| Suppliers | 440/4 | €144,813 | €198,402 | +€53,589 | +37.0% |
| Taxes, remuneration and social security | 45 | €10,383 | €7,899 | -€2,484 | -23.9% |
| Taxes | 450/3 | €251 | €271 | +€20 | +7.9% |
| Remuneration and social security | 454/9 | €10,132 | €7,628 | -€2,504 | -24.7% |
| Remuneration, social security and pensions | 62 | €143,241 | €108,484 | -€34,757 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302,393 | €328,165 | +€25,771 | +8.5% |
| Other operating charges | 640/8 | €10,524 | €9,384 | -€1,140 | -10.8% |
| Gross operating margin | 9900 | €554,151 | €556,978 | +€2,827 | +0.5% |
| Operating profit (loss) | 9901 | €97,993 | €110,946 | +€12,952 | +13.2% |
| Financial income | 75/76B | €4 | €4 | +€0 | +6.3% |
| Recurring financial income | 75 | €4 | €4 | +€0 | +6.3% |
| Financial charges | 65/66B | €34,103 | €39,135 | +€5,031 | +14.8% |
| Recurring financial charges | 65 | €34,103 | €39,135 | +€5,031 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €63,894 | €71,815 | +€7,921 | +12.4% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €63,762 | €71,676 | +€7,913 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,762 | €71,676 | +€7,913 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.