VAN BEVER: what changed
Two fiscal 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.
VAN BEVER
Largest movements
- Cash -€3,120
down €3,120 (-29.9%), from €10,429 to €7,310
mainly Other debts (-€2,489) and Receivables within one year (-€1,644)
- Receivables within one year +€1,644
up €1,644 (+5.7%), from €28,607 to €30,251
of which Other amounts receivable: +€1,076
- Tangible fixed assets -€896
down €896 (-87.2%), from €1,027 to €131
- Other debts -€2,489
down €2,489 (-7.6%), from €32,602 to €30,113
- Reserves +€615
up €615 (+87.1%), from €706 to €1,321
of which Distributable reserves: +€615
- Gross operating margin -€2,192
down €2,192 (-48.7%), from €4,503 to €2,311
- Financial charges +€667
up €667 (+253.3%), from €263 to €930
- Other operating charges -€328
down €328 (-42.4%), from €774 to €446
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.
Cash bridge derived
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 | €41,515 | €39,188 | -€2,328 | -5.6% |
| Fixed assets | 21/28 | €1,027 | €131 | -€896 | -87.2% |
| Tangible fixed assets | 22/27 | €1,027 | €131 | -€896 | -87.2% |
| Furniture and vehicles | 24 | €1,027 | €131 | -€896 | -87.2% |
| Current assets | 29/58 | €40,489 | €39,057 | -€1,432 | -3.5% |
| Amounts receivable within one year | 40/41 | €28,607 | €30,251 | +€1,644 | +5.7% |
| Trade receivables | 40 | €2,998 | €3,566 | +€568 | +18.9% |
| Other amounts receivable | 41 | €25,608 | €26,684 | +€1,076 | +4.2% |
| Cash at bank and in hand | 54/58 | €10,429 | €7,310 | -€3,120 | -29.9% |
| Deferred charges and accrued income | 490/1 | €1,453 | €1,496 | +€44 | +3.0% |
| Total equity and liabilities | 10/49 | €41,515 | €39,188 | -€2,328 | -5.6% |
| Equity | 10/15 | €6,906 | €7,521 | +€615 | +8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €706 | €1,321 | +€615 | +87.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €706 | €1,321 | +€615 | +87.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,609 | €31,667 | -€2,942 | -8.5% |
| Amounts payable within one year | 42/48 | €34,609 | €31,667 | -€2,942 | -8.5% |
| Trade debts | 44 | €482 | €381 | -€101 | -21.0% |
| Suppliers | 440/4 | €482 | €381 | -€101 | -21.0% |
| Taxes, remuneration and social security | 45 | €1,525 | €1,173 | -€352 | -23.1% |
| Taxes | 450/3 | €1,525 | €1,173 | -€352 | -23.1% |
| Other amounts payable | 47/48 | €32,602 | €30,113 | -€2,489 | -7.6% |
| Non-recurring operating income | 76A | - | €5,624 | +€5,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €896 | €896 | = | 0.0% |
| Other operating charges | 640/8 | €774 | €446 | -€328 | -42.4% |
| Gross operating margin | 9900 | €4,503 | €2,311 | -€2,192 | -48.7% |
| Operating profit (loss) | 9901 | €2,833 | €970 | -€1,863 | -65.8% |
| Financial income | 75/76B | €746 | €768 | +€22 | +3.0% |
| Recurring financial income | 75 | €746 | €768 | +€22 | +3.0% |
| Financial charges | 65/66B | €263 | €930 | +€667 | +253.3% |
| Recurring financial charges | 65 | €263 | €930 | +€667 | +253.3% |
| Profit (loss) for the period before taxes | 9903 | €3,316 | €807 | -€2,508 | -75.6% |
| Income taxes | 67/77 | €209 | €193 | -€17 | -8.0% |
| Profit (loss) for the period | 9904 | €3,106 | €615 | -€2,491 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,106 | €615 | -€2,491 | -80.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.