PIET VAN 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.
PIET VAN BEVEREN
Largest movements
- Current investments -€31,922
down €31,922 (-31.0%), from €103,075 to €71,153
- Tangible fixed assets -€8,841
down €8,841 (-3.3%), from €269,120 to €260,279
of which Land and buildings: -€20,641
- Profit (loss) carried forward -€71,679
down €71,679 (-44.7%), from -€160,192 to -€231,871
- Other debts +€49,758
up €49,758 (+34.5%), from €144,293 to €194,051
- Debts after one year -€12,518
down €12,518 (-24.9%), from €50,319 to €37,801
- Financial income -€24,187
down €24,187 (-74.4%), from €32,500 to €8,313
- Gross operating margin +€17,374
up €17,374 (+26.2%), from -€66,358 to -€48,984
- Other operating charges -€1,397
down €1,397 (-45.7%), from €3,057 to €1,659
- Financial charges -€931
down €931 (-24.2%), from €3,847 to €2,916
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 | €418,439 | €378,156 | -€40,282 | -9.6% |
| Fixed assets | 21/28 | €269,120 | €260,279 | -€8,841 | -3.3% |
| Tangible fixed assets | 22/27 | €269,120 | €260,279 | -€8,841 | -3.3% |
| Land and buildings | 22 | €263,278 | €242,637 | -€20,641 | -7.8% |
| Furniture and vehicles | 24 | €342 | €12,141 | +€11,799 | +3,447% |
| Other tangible fixed assets | 26 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €149,319 | €117,878 | -€31,441 | -21.1% |
| Amounts receivable within one year | 40/41 | €847 | €9 | -€837 | -98.9% |
| Other amounts receivable | 41 | €847 | €9 | -€837 | -98.9% |
| Current investments | 50/53 | €103,075 | €71,153 | -€31,922 | -31.0% |
| Cash at bank and in hand | 54/58 | €43,979 | €44,658 | +€679 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,418 | €2,058 | +€640 | +45.1% |
| Total equity and liabilities | 10/49 | €418,439 | €378,156 | -€40,282 | -9.6% |
| Equity | 10/15 | €201,437 | €129,758 | -€71,679 | -35.6% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €141,629 | €141,629 | = | 0.0% |
| Distributable reserves | 133 | €141,629 | €141,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,192 | -€231,871 | -€71,679 | -44.7% |
| Amounts payable | 17/49 | €217,002 | €248,398 | +€31,396 | +14.5% |
| Amounts payable after more than one year | 17 | €50,319 | €37,801 | -€12,518 | -24.9% |
| Financial debts | 170/4 | €50,319 | €37,801 | -€12,518 | -24.9% |
| Amounts payable within one year | 42/48 | €166,683 | €210,597 | +€43,914 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €11,887 | €12,514 | +€627 | +5.3% |
| Financial debts | 43 | €2,457 | €0 | -€2,457 | -100% |
| Credit institutions | 430/8 | €2,457 | €0 | -€2,457 | -100% |
| Trade debts | 44 | €7,788 | €4,032 | -€3,756 | -48.2% |
| Suppliers | 440/4 | €7,788 | €4,032 | -€3,756 | -48.2% |
| Taxes, remuneration and social security | 45 | €258 | €0 | -€258 | -100% |
| Taxes | 450/3 | €258 | €0 | -€258 | -100% |
| Other amounts payable | 47/48 | €144,293 | €194,051 | +€49,758 | +34.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,705 | €26,208 | -€497 | -1.9% |
| Other operating charges | 640/8 | €3,057 | €1,659 | -€1,397 | -45.7% |
| Gross operating margin | 9900 | -€66,358 | -€48,984 | +€17,374 | +26.2% |
| Operating profit (loss) | 9901 | -€96,120 | -€76,851 | +€19,269 | +20.0% |
| Financial income | 75/76B | €32,500 | €8,313 | -€24,187 | -74.4% |
| Recurring financial income | 75 | €32,500 | €8,313 | -€24,187 | -74.4% |
| Financial charges | 65/66B | €3,847 | €2,916 | -€931 | -24.2% |
| Recurring financial charges | 65 | €3,847 | €2,916 | -€931 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€67,467 | -€71,453 | -€3,987 | -5.9% |
| Income taxes | 67/77 | €514 | €226 | -€289 | -56.1% |
| Profit (loss) for the period | 9904 | -€67,981 | -€71,679 | -€3,698 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,981 | -€71,679 | -€3,698 | -5.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.