Service@Beverlo: 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.
Service@Beverlo
Largest movements
- Receivables within one year -€546,528
down €546,528 (-55.6%), from €983,688 to €437,160
of which Other amounts receivable: -€520,983
- Tangible fixed assets +€339,317
up €339,317 (+21.2%), from €1.6m to €1.9m
of which Land and buildings: +€355,674
- Cash +€106,723
up €106,723 (+90.6%), from €117,794 to €224,518
mainly Receivables within one year (+€546,528) and Net result for the year (+€418,704)
- Current investments -€50,000
down €50,000 (-20.0%), from €250,000 to €200,000
- Other debts -€651,184
down €651,184 (-100%), from €651,184 to €0
- Reserves +€418,704
up €418,704 (+45.2%), from €925,712 to €1.3m
of which Tax-exempt reserves: +€326,409
- Provisions +€108,803
up €108,803 (+37.0%), from €293,957 to €402,760
- Debts after one year -€43,877
down €43,877 (-8.1%), from €539,110 to €495,233
- Gross operating margin +€129,007
up €129,007 (+24.9%), from €519,040 to €648,047
- Depreciation -€19,865
down €19,865 (-21.7%), from €91,725 to €71,860
- Taxes +€18,587
up €18,587 (+83.0%), from €22,408 to €40,995
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 | €2,957,622 | €2,803,466 | -€154,156 | -5.2% |
| Fixed assets | 21/28 | €1,602,471 | €1,941,788 | +€339,317 | +21.2% |
| Tangible fixed assets | 22/27 | €1,602,471 | €1,941,788 | +€339,317 | +21.2% |
| Land and buildings | 22 | €1,519,068 | €1,874,742 | +€355,674 | +23.4% |
| Plant, machinery and equipment | 23 | €2,733 | €2,137 | -€596 | -21.8% |
| Furniture and vehicles | 24 | €80,670 | €64,909 | -€15,761 | -19.5% |
| Current assets | 29/58 | €1,355,151 | €861,678 | -€493,473 | -36.4% |
| Amounts receivable within one year | 40/41 | €983,688 | €437,160 | -€546,528 | -55.6% |
| Trade receivables | 40 | €25,545 | €0 | -€25,545 | -100% |
| Other amounts receivable | 41 | €958,143 | €437,160 | -€520,983 | -54.4% |
| Current investments | 50/53 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €117,794 | €224,518 | +€106,723 | +90.6% |
| Deferred charges and accrued income | 490/1 | €3,669 | €0 | -€3,669 | -100% |
| Total equity and liabilities | 10/49 | €2,957,622 | €2,803,466 | -€154,156 | -5.2% |
| Equity | 10/15 | €1,357,795 | €1,776,499 | +€418,704 | +30.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €925,712 | €1,344,416 | +€418,704 | +45.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €886,870 | €1,213,279 | +€326,409 | +36.8% |
| Distributable reserves | 133 | €36,942 | €129,237 | +€92,295 | +250% |
| Profit (loss) carried forward | 14 | €413,084 | €413,084 | = | 0.0% |
| Provisions and deferred taxes | 16 | €293,957 | €402,760 | +€108,803 | +37.0% |
| Deferred taxes | 168 | €293,957 | €402,760 | +€108,803 | +37.0% |
| Amounts payable | 17/49 | €1,305,870 | €624,207 | -€681,663 | -52.2% |
| Amounts payable after more than one year | 17 | €539,110 | €495,233 | -€43,877 | -8.1% |
| Financial debts | 170/4 | €539,110 | €495,233 | -€43,877 | -8.1% |
| Amounts payable within one year | 42/48 | €766,760 | €128,974 | -€637,786 | -83.2% |
| Current portion of amounts payable after more than one year | 42 | €43,075 | €43,877 | +€802 | +1.9% |
| Trade debts | 44 | €44,331 | €28,894 | -€15,437 | -34.8% |
| Suppliers | 440/4 | €44,331 | €28,894 | -€15,437 | -34.8% |
| Taxes, remuneration and social security | 45 | €28,169 | €56,202 | +€28,033 | +99.5% |
| Taxes | 450/3 | €28,169 | €56,202 | +€28,033 | +99.5% |
| Other amounts payable | 47/48 | €651,184 | €0 | -€651,184 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €403,863 | €493,903 | +€90,040 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,725 | €71,860 | -€19,865 | -21.7% |
| Other operating charges | 640/8 | €3,883 | €2,485 | -€1,399 | -36.0% |
| Gross operating margin | 9900 | €519,040 | €648,047 | +€129,007 | +24.9% |
| Operating profit (loss) | 9901 | €423,431 | €573,702 | +€150,271 | +35.5% |
| Financial income | 75/76B | €4,999 | €5,895 | +€895 | +17.9% |
| Recurring financial income | 75 | €4,999 | €5,895 | +€895 | +17.9% |
| Financial charges | 65/66B | €11,888 | €11,095 | -€793 | -6.7% |
| Recurring financial charges | 65 | €11,888 | €11,095 | -€793 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €416,542 | €568,502 | +€151,959 | +36.5% |
| Transfer from deferred taxes | 780 | €11,668 | €5,240 | -€6,427 | -55.1% |
| Transfer to deferred taxes | 680 | €100,966 | €114,043 | +€13,077 | +13.0% |
| Income taxes | 67/77 | €22,408 | €40,995 | +€18,587 | +83.0% |
| Profit (loss) for the period | 9904 | €304,837 | €418,704 | +€113,867 | +37.4% |
| Transfer from tax-exempt reserves | 789 | €35,003 | €15,721 | -€19,282 | -55.1% |
| Transfer to tax-exempt reserves | 689 | €302,898 | €342,130 | +€39,232 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,942 | €92,295 | +€55,353 | +150% |
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 13 October 2026 via checked.be.