VAN BEVER E.: 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.
VAN BEVER E.
Largest movements
- Receivables within one year +€44,090
up €44,090 (+35.3%), from €124,970 to €169,059
of which Trade receivables: +€84,367
- Cash -€23,494
down €23,494 (-66.8%), from €35,160 to €11,666
mainly Other debts (-€58,305) and Receivables within one year (-€44,090)
- Stocks and contracts +€6,767
new in 2025: €6,767
- Tangible fixed assets -€2,626
down €2,626 (-36.2%), from €7,254 to €4,628
of which Furniture and vehicles: -€2,025
- Reserves +€73,590
up €73,590 (+218.9%), from €33,621 to €107,212
of which Distributable reserves: +€73,590
- Other debts -€58,305
down €58,305 (-66.4%), from €87,813 to €29,508
- Tax, wage and social debts +€10,526
up €10,526 (+58.4%), from €18,010 to €28,536
of which Taxes: +€6,362
- Trade debts -€4,122
down €4,122 (-38.6%), from €10,684 to €6,562
- Accrued charges and deferred income +€2,500
new in 2025: €2,500
- Provisions +€62,039
no longer reported in 2025 (was -€62,039)
- Gross operating margin +€50,388
up €50,388 (+83.9%), from €60,045 to €110,433
- Taxes +€16,146
up €16,146 (+116.2%), from €13,892 to €30,037
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 | €168,721 | €193,066 | +€24,345 | +14.4% |
| Fixed assets | 21/28 | €7,254 | €4,628 | -€2,626 | -36.2% |
| Tangible fixed assets | 22/27 | €7,254 | €4,628 | -€2,626 | -36.2% |
| Plant, machinery and equipment | 23 | €2,030 | €1,429 | -€601 | -29.6% |
| Furniture and vehicles | 24 | €5,224 | €3,199 | -€2,025 | -38.8% |
| Current assets | 29/58 | €161,467 | €188,438 | +€26,971 | +16.7% |
| Stocks and contracts in progress | 3 | - | €6,767 | +€6,767 | |
| Stocks | 30/36 | - | €6,767 | +€6,767 | |
| Amounts receivable within one year | 40/41 | €124,970 | €169,059 | +€44,090 | +35.3% |
| Trade receivables | 40 | €84,390 | €168,756 | +€84,367 | +100.0% |
| Other amounts receivable | 41 | €40,580 | €303 | -€40,277 | -99.3% |
| Cash at bank and in hand | 54/58 | €35,160 | €11,666 | -€23,494 | -66.8% |
| Deferred charges and accrued income | 490/1 | €1,337 | €945 | -€392 | -29.3% |
| Total equity and liabilities | 10/49 | €168,721 | €193,066 | +€24,345 | +14.4% |
| Equity | 10/15 | €52,213 | €125,804 | +€73,590 | +140.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,621 | €107,212 | +€73,590 | +218.9% |
| Tax-exempt reserves | 132 | €13,668 | €13,668 | = | 0.0% |
| Distributable reserves | 133 | €19,953 | €93,544 | +€73,590 | +368.8% |
| Amounts payable | 17/49 | €116,507 | €67,262 | -€49,245 | -42.3% |
| Amounts payable within one year | 42/48 | €116,507 | €64,762 | -€51,745 | -44.4% |
| Trade debts | 44 | €10,684 | €6,562 | -€4,122 | -38.6% |
| Suppliers | 440/4 | €10,684 | €6,562 | -€4,122 | -38.6% |
| Advances received on contracts in progress | 46 | - | €157 | +€157 | |
| Taxes, remuneration and social security | 45 | €18,010 | €28,536 | +€10,526 | +58.4% |
| Taxes | 450/3 | €8,524 | €14,886 | +€6,362 | +74.6% |
| Remuneration and social security | 454/9 | €9,486 | €13,650 | +€4,164 | +43.9% |
| Other amounts payable | 47/48 | €87,813 | €29,508 | -€58,305 | -66.4% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,900 | €3,543 | +€643 | +22.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€62,039 | - | +€62,039 | |
| Other operating charges | 640/8 | €3,477 | €2,440 | -€1,037 | -29.8% |
| Gross operating margin | 9900 | €60,045 | €110,433 | +€50,388 | +83.9% |
| Operating profit (loss) | 9901 | €115,708 | €104,451 | -€11,257 | -9.7% |
| Financial income | 75/76B | €1,069 | €1,049 | -€20 | -1.9% |
| Recurring financial income | 75 | €1,069 | €1,049 | -€20 | -1.9% |
| Financial charges | 65/66B | €980 | €206 | -€774 | -79.0% |
| Recurring financial charges | 65 | €980 | €206 | -€774 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €115,797 | €105,294 | -€10,503 | -9.1% |
| Income taxes | 67/77 | €13,892 | €30,037 | +€16,146 | +116.2% |
| Profit (loss) for the period | 9904 | €101,905 | €75,256 | -€26,649 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,905 | €75,256 | -€26,649 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.