VAN BEVEREN: what changed
VAN BEVEREN
Largest movements
- Cash +€40,633
up €40,633 (+2,757%), from €1,474 to €42,108
mainly Trade debts (+€39,970) and Net result for the year (+€30,961)
- Receivables within one year +€16,617
up €16,617 (+55.7%), from €29,842 to €46,459
of which Other amounts receivable: +€11,739
- Trade debts +€39,970
up €39,970 (+221%), from €18,096 to €58,066
- Reserves +€30,961
up €30,961 (+85.5%), from €36,230 to €67,191
- Other debts -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tax, wage and social debts +€10,082
up €10,082 (+65.8%), from €15,331 to €25,413
- Debts after one year -€6,558
down €6,558 (-31.1%), from €21,086 to €14,528
- Gross operating margin -€13,610
down €13,610 (-19.2%), from €70,823 to €57,213
- Depreciation +€2,798
up €2,798 (+27.4%), from €10,218 to €13,016
- Taxes +€2,396
up €2,396 (+21.5%), from €11,133 to €13,529
- Financial income -€835
down €835 (-20.8%), from €4,014 to €3,179
- Other operating charges +€809
up €809 (+85.0%), from €951 to €1,760
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,616 | €190,355 | +€58,739 | +44.6% |
| Fixed assets | 21/28 | €47,795 | €49,275 | +€1,479 | +3.1% |
| Tangible fixed assets | 22/27 | €45,095 | €46,575 | +€1,479 | +3.3% |
| Plant, machinery and equipment | 23 | €6,294 | €8,663 | +€2,369 | +37.6% |
| Furniture and vehicles | 24 | €38,802 | €30,437 | -€8,364 | -21.6% |
| Other tangible fixed assets | 26 | - | €7,475 | +€7,475 | |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €83,820 | €141,080 | +€57,260 | +68.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,842 | €46,459 | +€16,617 | +55.7% |
| Trade receivables | 40 | €15,927 | €20,805 | +€4,878 | +30.6% |
| Other amounts receivable | 41 | €13,915 | €25,653 | +€11,739 | +84.4% |
| Cash at bank and in hand | 54/58 | €1,474 | €42,108 | +€40,633 | +2,757% |
| Deferred charges and accrued income | 490/1 | €2,504 | €2,514 | +€10 | +0.4% |
| Total equity and liabilities | 10/49 | €131,616 | €190,355 | +€58,739 | +44.6% |
| Equity | 10/15 | €54,830 | €85,791 | +€30,961 | +56.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,230 | €67,191 | +€30,961 | +85.5% |
| Distributable reserves | 133 | €36,230 | €67,191 | +€30,961 | +85.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €76,785 | €104,564 | +€27,779 | +36.2% |
| Amounts payable after more than one year | 17 | €21,086 | €14,528 | -€6,558 | -31.1% |
| Financial debts | 170/4 | €21,086 | €14,528 | -€6,558 | -31.1% |
| Amounts payable within one year | 42/48 | €54,730 | €90,036 | +€35,307 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €6,303 | €6,558 | +€255 | +4.0% |
| Trade debts | 44 | €18,096 | €58,066 | +€39,970 | +221% |
| Suppliers | 440/4 | €18,096 | €58,066 | +€39,970 | +221% |
| Taxes, remuneration and social security | 45 | €15,331 | €25,413 | +€10,082 | +65.8% |
| Taxes | 450/3 | €15,331 | €25,413 | +€10,082 | +65.8% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100% |
| Accrued charges and deferred income | 492/3 | €970 | €0 | -€970 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,218 | €13,016 | +€2,798 | +27.4% |
| Other operating charges | 640/8 | €951 | €1,760 | +€809 | +85.0% |
| Gross operating margin | 9900 | €70,823 | €57,213 | -€13,610 | -19.2% |
| Operating profit (loss) | 9901 | €59,654 | €42,438 | -€17,216 | -28.9% |
| Financial income | 75/76B | €4,014 | €3,179 | -€835 | -20.8% |
| Recurring financial income | 75 | €4,014 | €3,179 | -€835 | -20.8% |
| Financial charges | 65/66B | €1,305 | €1,127 | -€177 | -13.6% |
| Recurring financial charges | 65 | €1,305 | €1,127 | -€177 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €62,364 | €44,490 | -€17,874 | -28.7% |
| Income taxes | 67/77 | €11,133 | €13,529 | +€2,396 | +21.5% |
| Profit (loss) for the period | 9904 | €51,230 | €30,961 | -€20,270 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,230 | €30,961 | -€20,270 | -39.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.