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.
What changed
VAN BEVEREN
NACE 24.100, Manufacture of basic metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€557,718
2024 · €303,822+€253,897
Equity
€23.8m
2024 · €23.2m+€557,718
Cash
€2.3m
2024 · €5.8m-€3.6m
Balance sheet total
€35.6m
2024 · €35.0m+€621,927
Largest movements
Assets
- Current investments +€4.8m
up €4.8m (+44.0%), from €10.9m to €15.7m
- Cash -€3.6m
down €3.6m (-61.3%), from €5.8m to €2.3m
mainly Current investments (-€4.8m) and Investment in fixed assets (net) (-€736,165)
- Receivables within one year -€494,939
down €494,939 (-13.5%), from €3.7m to €3.2m
of which Trade receivables: -€320,871
Equity and liabilities
- Profit (loss) carried forward +€557,718
up €557,718 (+20.1%), from €2.8m to €3.3m
Income statement
- Turnover +€490,920
up €490,920 (+3.7%), from €13.4m to €13.9m
- Goods and materials +€372,144
up €372,144 (+4.7%), from €7.9m to €8.3m
of which Purchases: +€1.0m
- Financial charges -€261,385
down €261,385 (-76.2%), from €343,041 to €81,656
of which Non-recurring financial charges: -€271,983
- Staff costs -€236,855
down €236,855 (-10.2%), from €2.3m to €2.1m
- Depreciation +€200,281
up €200,281 (+23.9%), from €836,426 to €1.0m
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.
Result 2024
€303,822
Turnover
+€490,920
Other operating income
+€72,462
Goods and materials
-€372,144
Services and other goods
+€112,308
Staff costs
+€236,855
Depreciation
-€200,281
Write-downs
+€21,900
Provisions
-€45,000
Other operating charges
+€8,872
Financial income
-€196,630
Financial charges
+€261,385
Taxes
-€136,751
Result 2025
€557,718
raises the resultlowers the result
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.
From operations
+€2.0m
Investment
-€5.5m
Financing
€0
Cash 2024
€5.8m
From operations (derived)
+€2.0m
Net result for the year
+€557,718
Depreciation
+€1.0m
Stocks and contracts
-€50,188
Receivables within one year
+€494,939
Deferred charges and accrued income
-€129,295
Provisions
+€45,000
Trade debts
+€88,869
Tax, wage and social debts
-€69,660
Investment (derived)
-€5.5m
Investment in fixed assets (net)
-€736,165
Current investments
-€4.8m
Cash 2025
€2.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,009,185 | €35,631,112 | +€621,927 | +1.8% |
| Fixed assets | 21/28 | €10,719,902 | €10,419,359 | -€300,542 | -2.8% |
| Tangible fixed assets | 22/27 | €4,935,264 | €4,634,721 | -€300,542 | -6.1% |
| Land and buildings | 22 | €1,972,662 | €1,719,371 | -€253,292 | -12.8% |
| Plant, machinery and equipment | 23 | €1,199,765 | €1,397,376 | +€197,611 | +16.5% |
| Furniture and vehicles | 24 | €317,901 | €280,506 | -€37,394 | -11.8% |
| Other tangible fixed assets | 26 | €1,444,936 | €1,237,468 | -€207,468 | -14.4% |
| Financial fixed assets | 28 | €5,784,638 | €5,784,638 | = | 0.0% |
| Affiliated companies | 280/1 | €5,399,628 | €5,399,628 | = | 0.0% |
| Participating interests | 280 | €5,399,628 | €5,399,628 | = | 0.0% |
| Other financial fixed assets | 284/8 | €385,010 | €385,010 | = | 0.0% |
| Shares | 284 | €383,720 | €383,720 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €24,289,283 | €25,211,753 | +€922,470 | +3.8% |
| Stocks and contracts in progress | 3 | €3,846,194 | €3,896,382 | +€50,188 | +1.3% |
| Stocks | 30/36 | €3,846,194 | €3,896,382 | +€50,188 | +1.3% |
| Goods purchased for resale | 34 | €3,846,194 | €3,896,382 | +€50,188 | +1.3% |
| Amounts receivable within one year | 40/41 | €3,664,517 | €3,169,578 | -€494,939 | -13.5% |
| Trade receivables | 40 | €3,364,349 | €3,043,478 | -€320,871 | -9.5% |
| Other amounts receivable | 41 | €300,168 | €126,100 | -€174,068 | -58.0% |
| Current investments | 50/53 | €10,900,000 | €15,700,000 | +€4.8m | +44.0% |
| Other investments | 51/53 | €10,900,000 | €15,700,000 | +€4.8m | +44.0% |
| Cash at bank and in hand | 54/58 | €5,812,794 | €2,250,719 | -€3.6m | -61.3% |
| Deferred charges and accrued income | 490/1 | €65,779 | €195,074 | +€129,295 | +197% |
| Total equity and liabilities | 10/49 | €35,009,185 | €35,631,112 | +€621,927 | +1.8% |
| Equity | 10/15 | €23,245,307 | €23,803,026 | +€557,718 | +2.4% |
| Contributions | 10/11 | €334,656 | €334,656 | = | 0.0% |
| Capital | 10 | €334,656 | €334,656 | = | 0.0% |
| Issued capital | 100 | €334,656 | €334,656 | = | 0.0% |
| Reserves | 13 | €20,136,765 | €20,136,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48,765 | €48,765 | = | 0.0% |
| Legal reserve | 130 | €33,466 | €33,466 | = | 0.0% |
| Other | 1319 | €15,299 | €15,299 | = | 0.0% |
| Tax-exempt reserves | 132 | €88,000 | €88,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000,000 | €20,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,773,887 | €3,331,605 | +€557,718 | +20.1% |
| Provisions and deferred taxes | 16 | - | €45,000 | +€45,000 | |
| Provisions for liabilities and charges | 160/5 | - | €45,000 | +€45,000 | |
| Other liabilities and charges | 164/5 | - | €45,000 | +€45,000 | |
| Amounts payable | 17/49 | €11,763,878 | €11,783,087 | +€19,209 | +0.2% |
| Amounts payable within one year | 42/48 | €11,763,878 | €11,783,087 | +€19,209 | +0.2% |
| Trade debts | 44 | €922,680 | €1,011,549 | +€88,869 | +9.6% |
| Suppliers | 440/4 | €922,680 | €1,011,549 | +€88,869 | +9.6% |
| Taxes, remuneration and social security | 45 | €487,092 | €417,431 | -€69,660 | -14.3% |
| Taxes | 450/3 | €99,659 | €75,509 | -€24,150 | -24.2% |
| Remuneration and social security | 454/9 | €387,433 | €341,922 | -€45,510 | -11.7% |
| Other amounts payable | 47/48 | €10,354,106 | €10,354,106 | = | 0.0% |
| Operating income | 70/76A | €13,800,999 | €14,364,381 | +€563,382 | +4.1% |
| Turnover | 70 | €13,418,214 | €13,909,134 | +€490,920 | +3.7% |
| Other operating income | 74 | €382,785 | €455,247 | +€72,462 | +18.9% |
| Operating charges | 60/66A | €13,789,430 | €14,026,920 | +€237,490 | +1.7% |
| Goods for resale, raw materials and consumables | 60 | €7,897,809 | €8,269,953 | +€372,144 | +4.7% |
| Purchases | 600/8 | €7,289,951 | €8,320,141 | +€1.0m | +14.1% |
| Change in stocks: decrease (increase) | 609 | €607,858 | -€50,188 | -€658,046 | |
| Services and other goods | 61 | €2,591,762 | €2,479,454 | -€112,308 | -4.3% |
| Remuneration, social security and pensions | 62 | €2,311,618 | €2,074,763 | -€236,855 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €836,426 | €1,036,707 | +€200,281 | +23.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €84,383 | €62,483 | -€21,900 | -26.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | €67,432 | €58,560 | -€8,872 | -13.2% |
| Operating profit (loss) | 9901 | €11,569 | €337,461 | +€325,892 | +2,817% |
| Financial income | 75/76B | €718,708 | €522,079 | -€196,630 | -27.4% |
| Recurring financial income | 75 | €609,353 | €522,079 | -€87,274 | -14.3% |
| Income from current assets | 751 | €536,243 | €446,067 | -€90,176 | -16.8% |
| Other financial income | 752/9 | €73,110 | €76,011 | +€2,902 | +4.0% |
| Non-recurring financial income | 76B | €109,356 | - | -€109,356 | |
| Financial charges | 65/66B | €343,041 | €81,656 | -€261,385 | -76.2% |
| Recurring financial charges | 65 | €71,058 | €81,656 | +€10,598 | +14.9% |
| Debt charges | 650 | €631 | €151 | -€481 | -76.2% |
| Other financial charges | 652/9 | €70,427 | €81,505 | +€11,078 | +15.7% |
| Non-recurring financial charges | 66B | €271,983 | - | -€271,983 | |
| Profit (loss) for the period before taxes | 9903 | €387,236 | €777,883 | +€390,647 | +101% |
| Income taxes | 67/77 | €83,414 | €220,165 | +€136,751 | +164% |
| Taxes | 670/3 | €84,126 | €220,165 | +€136,039 | +162% |
| Tax adjustments and reversals of tax provisions | 77 | €711 | - | -€711 | |
| Profit (loss) for the period | 9904 | €303,822 | €557,718 | +€253,897 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €303,822 | €557,718 | +€253,897 | +83.6% |
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 14 October 2026 via checked.be.