ROUWCENTRUM VAN BEVER: 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.
ROUWCENTRUM VAN BEVER
Largest movements
- Tangible fixed assets +€101,114
up €101,114 (+99.5%), from €101,626 to €202,741
of which Furniture and vehicles: +€107,575
- Receivables within one year -€30,600
down €30,600 (-19.0%), from €160,701 to €130,100
of which Trade receivables: -€39,634
- Deferred charges and accrued income -€5,661
down €5,661 (-42.4%), from €13,344 to €7,683
- Other debts +€47,489
new in 2025: €47,489
- Reserves +€37,210
up €37,210 (+10.0%), from €370,793 to €408,003
- Tax, wage and social debts -€9,175
down €9,175 (-24.0%), from €38,283 to €29,108
of which Taxes: -€9,229
- Trade debts -€8,876
down €8,876 (-41.0%), from €21,647 to €12,772
- Staff costs +€16,672
up €16,672 (+22.0%), from €75,682 to €92,354
- Gross operating margin +€12,363
up €12,363 (+5.2%), from €235,771 to €248,134
- Write-downs -€6,546
down €6,546 (-100%), from €6,546 to €0
- Depreciation +€5,088
up €5,088 (+14.7%), from €34,496 to €39,583
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 | €451,183 | €517,832 | +€66,649 | +14.8% |
| Fixed assets | 21/28 | €101,626 | €202,741 | +€101,114 | +99.5% |
| Tangible fixed assets | 22/27 | €101,626 | €202,741 | +€101,114 | +99.5% |
| Land and buildings | 22 | €45,477 | €39,691 | -€5,787 | -12.7% |
| Plant, machinery and equipment | 23 | €1,307 | €634 | -€674 | -51.5% |
| Furniture and vehicles | 24 | €54,842 | €162,416 | +€107,575 | +196% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €349,557 | €315,091 | -€34,466 | -9.9% |
| Stocks and contracts in progress | 3 | €21,495 | €20,845 | -€650 | -3.0% |
| Stocks | 30/36 | €21,495 | €20,845 | -€650 | -3.0% |
| Amounts receivable within one year | 40/41 | €160,701 | €130,100 | -€30,600 | -19.0% |
| Trade receivables | 40 | €154,924 | €115,290 | -€39,634 | -25.6% |
| Other amounts receivable | 41 | €5,777 | €14,810 | +€9,033 | +156% |
| Current investments | 50/53 | €80,034 | €80,554 | +€520 | +0.7% |
| Cash at bank and in hand | 54/58 | €73,984 | €75,909 | +€1,925 | +2.6% |
| Deferred charges and accrued income | 490/1 | €13,344 | €7,683 | -€5,661 | -42.4% |
| Total equity and liabilities | 10/49 | €451,183 | €517,832 | +€66,649 | +14.8% |
| Equity | 10/15 | €391,253 | €428,463 | +€37,210 | +9.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €370,793 | €408,003 | +€37,210 | +10.0% |
| Distributable reserves | 133 | €370,793 | €408,003 | +€37,210 | +10.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,930 | €89,369 | +€29,439 | +49.1% |
| Amounts payable within one year | 42/48 | €59,930 | €89,369 | +€29,439 | +49.1% |
| Trade debts | 44 | €21,647 | €12,772 | -€8,876 | -41.0% |
| Suppliers | 440/4 | €21,647 | €12,772 | -€8,876 | -41.0% |
| Taxes, remuneration and social security | 45 | €38,283 | €29,108 | -€9,175 | -24.0% |
| Taxes | 450/3 | €26,004 | €16,775 | -€9,229 | -35.5% |
| Remuneration and social security | 454/9 | €12,278 | €12,333 | +€54 | +0.4% |
| Other amounts payable | 47/48 | - | €47,489 | +€47,489 | |
| Non-recurring operating income | 76A | €100 | €6,250 | +€6,150 | +6,150% |
| Remuneration, social security and pensions | 62 | €75,682 | €92,354 | +€16,672 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,496 | €39,583 | +€5,088 | +14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,546 | €0 | -€6,546 | -100% |
| Other operating charges | 640/8 | €1,143 | €1,053 | -€90 | -7.9% |
| Gross operating margin | 9900 | €235,771 | €248,134 | +€12,363 | +5.2% |
| Operating profit (loss) | 9901 | €117,904 | €115,143 | -€2,761 | -2.3% |
| Financial income | 75/76B | €972 | €1,639 | +€667 | +68.5% |
| Recurring financial income | 75 | €972 | €1,639 | +€667 | +68.5% |
| Financial charges | 65/66B | €236 | €296 | +€60 | +25.5% |
| Recurring financial charges | 65 | €236 | €296 | +€60 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €118,641 | €116,486 | -€2,155 | -1.8% |
| Income taxes | 67/77 | €34,156 | €31,787 | -€2,369 | -6.9% |
| Profit (loss) for the period | 9904 | €84,484 | €84,699 | +€215 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,484 | €84,699 | +€215 | +0.3% |
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 27 October 2026 via checked.be.