NEVAM Beheer: what changed
NEVAM Beheer
Largest movements
- Tangible fixed assets -€46,583
down €46,583 (-27.1%), from €172,017 to €125,435
- Cash +€44,617
up €44,617 (+165%), from €26,981 to €71,597
- Current investments +€25,000
up €25,000 (+20.0%), from €125,000 to €150,000
- Profit (loss) carried forward +€45,018
up €45,018 (+90.1%), from -€49,981 to -€4,963
- Other debts -€39,069
down €39,069 (-12.6%), from €309,859 to €270,790
- Accrued charges and deferred income +€31,232
up €31,232 (+5,232%), from €597 to €31,829
- Reserves -€15,305
down €15,305 (-24.3%), from €62,993 to €47,688
of which Tax-exempt reserves: -€15,305
- Gross operating margin +€95,681
up €95,681, from -€14,106 to €81,575
- Financial charges +€25,814
up €25,814 (+12,804%), from €202 to €26,016
- Depreciation +€8,300
up €8,300 (+49.2%), from €16,864 to €25,164
- Financial income +€3,873
up €3,873 (+193%), from €2,009 to €5,882
- Other operating charges +€1,463
up €1,463 (+36.0%), from €4,061 to €5,524
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €389,876 | €408,066 | +€18,190 | +4.7% |
| Fixed assets | 21/28 | €172,429 | €125,686 | -€46,743 | -27.1% |
| Intangible fixed assets | 21 | €412 | €252 | -€161 | -39.0% |
| Tangible fixed assets | 22/27 | €172,017 | €125,435 | -€46,583 | -27.1% |
| Land and buildings | 22 | €172,017 | €125,435 | -€46,583 | -27.1% |
| Current assets | 29/58 | €217,447 | €282,380 | +€64,933 | +29.9% |
| Amounts receivable after more than one year | 29 | €57,226 | €57,226 | = | 0.0% |
| Other amounts receivable | 291 | €57,226 | €57,226 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,177 | €1,923 | -€3,254 | -62.9% |
| Trade receivables | 40 | €4,275 | €0 | -€4,275 | -100% |
| Other amounts receivable | 41 | €902 | €1,923 | +€1,021 | +113% |
| Current investments | 50/53 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €26,981 | €71,597 | +€44,617 | +165% |
| Deferred charges and accrued income | 490/1 | €3,062 | €1,633 | -€1,429 | -46.7% |
| Total equity and liabilities | 10/49 | €389,876 | €408,066 | +€18,190 | +4.7% |
| Equity | 10/15 | €74,512 | €104,225 | +€29,712 | +39.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €0 | - | = | |
| Share premium | 1100/10 | €0 | - | = | |
| Reserves | 13 | €62,993 | €47,688 | -€15,305 | -24.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,416 | €4,110 | -€15,305 | -78.8% |
| Distributable reserves | 133 | €37,427 | €37,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,981 | -€4,963 | +€45,018 | +90.1% |
| Amounts payable | 17/49 | €315,364 | €303,842 | -€11,522 | -3.7% |
| Amounts payable within one year | 42/48 | €314,767 | €272,012 | -€42,754 | -13.6% |
| Trade debts | 44 | €4,908 | €1,223 | -€3,686 | -75.1% |
| Suppliers | 440/4 | €4,908 | €1,223 | -€3,686 | -75.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €309,859 | €270,790 | -€39,069 | -12.6% |
| Accrued charges and deferred income | 492/3 | €597 | €31,829 | +€31,232 | +5,232% |
| Non-recurring operating income | 76A | - | €128,421 | +€128,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,864 | €25,164 | +€8,300 | +49.2% |
| Other operating charges | 640/8 | €4,061 | €5,524 | +€1,463 | +36.0% |
| Gross operating margin | 9900 | -€14,106 | €81,575 | +€95,681 | |
| Operating profit (loss) | 9901 | -€35,030 | €50,887 | +€85,918 | |
| Financial income | 75/76B | €2,009 | €5,882 | +€3,873 | +193% |
| Recurring financial income | 75 | €2,009 | €5,882 | +€3,873 | +193% |
| Financial charges | 65/66B | €202 | €26,016 | +€25,814 | +12,804% |
| Recurring financial charges | 65 | €202 | €26,016 | +€25,814 | +12,804% |
| Profit (loss) for the period before taxes | 9903 | -€33,223 | €30,753 | +€63,976 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | - | €1,041 | +€1,041 | |
| Profit (loss) for the period | 9904 | -€33,223 | €29,712 | +€62,936 | |
| Transfer from tax-exempt reserves | 789 | €8,910 | €15,305 | +€6,396 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,313 | €45,018 | +€69,331 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.