BEVERGOED: 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.
BEVERGOED
Largest movements
- Receivables within one year +€310,253
up €310,253 (+3,183%), from €9,747 to €320,000
- Cash -€146,262
down €146,262 (-96.4%), from €151,657 to €5,395
mainly Receivables within one year (-€310,253) and Contributions, distributions and other (-€121,483)
- Deferred charges and accrued income -€35,886
down €35,886 (-75.1%), from €47,773 to €11,887
- Other debts +€121,483
up €121,483 (+127%), from €95,796 to €217,279
- Tax, wage and social debts +€16,153
up €16,153 (+836%), from €1,932 to €18,086
- Trade debts -€9,533
down €9,533 (-95.9%), from €9,942 to €410
- Gross operating margin +€31,799
up €31,799 (+21.6%), from €146,902 to €178,701
- Taxes +€9,221
up €9,221 (+28.9%), from €31,932 to €41,153
- Financial income +€3,438
new in 2025: €3,438
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 | €419,380 | €547,485 | +€128,105 | +30.5% |
| Fixed assets | 21/28 | €210,203 | €210,203 | = | 0.0% |
| Tangible fixed assets | 22/27 | €210,203 | €210,203 | = | 0.0% |
| Land and buildings | 22 | €210,203 | €210,203 | = | 0.0% |
| Current assets | 29/58 | €209,177 | €337,282 | +€128,105 | +61.2% |
| Amounts receivable within one year | 40/41 | €9,747 | €320,000 | +€310,253 | +3,183% |
| Other amounts receivable | 41 | €9,747 | €320,000 | +€310,253 | +3,183% |
| Cash at bank and in hand | 54/58 | €151,657 | €5,395 | -€146,262 | -96.4% |
| Deferred charges and accrued income | 490/1 | €47,773 | €11,887 | -€35,886 | -75.1% |
| Total equity and liabilities | 10/49 | €419,380 | €547,485 | +€128,105 | +30.5% |
| Equity | 10/15 | €311,583 | €311,583 | = | 0.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Revaluation surpluses | 12 | €159,320 | €159,320 | = | 0.0% |
| Reserves | 13 | €87,263 | €87,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €80,763 | €80,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,797 | €235,902 | +€128,105 | +119% |
| Amounts payable within one year | 42/48 | €107,671 | €235,774 | +€128,103 | +119% |
| Trade debts | 44 | €9,942 | €410 | -€9,533 | -95.9% |
| Suppliers | 440/4 | €9,942 | €410 | -€9,533 | -95.9% |
| Taxes, remuneration and social security | 45 | €1,932 | €18,086 | +€16,153 | +836% |
| Taxes | 450/3 | €1,932 | €18,086 | +€16,153 | +836% |
| Other amounts payable | 47/48 | €95,796 | €217,279 | +€121,483 | +127% |
| Accrued charges and deferred income | 492/3 | €126 | €128 | +€2 | +1.6% |
| Other operating charges | 640/8 | €18,417 | €19,003 | +€586 | +3.2% |
| Gross operating margin | 9900 | €146,902 | €178,701 | +€31,799 | +21.6% |
| Operating profit (loss) | 9901 | €128,485 | €159,698 | +€31,213 | +24.3% |
| Financial income | 75/76B | - | €3,438 | +€3,438 | |
| Recurring financial income | 75 | - | €3,438 | +€3,438 | |
| Financial charges | 65/66B | €756 | €499 | -€257 | -34.0% |
| Recurring financial charges | 65 | €756 | €499 | -€257 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €127,728 | €162,636 | +€34,908 | +27.3% |
| Income taxes | 67/77 | €31,932 | €41,153 | +€9,221 | +28.9% |
| Profit (loss) for the period | 9904 | €95,796 | €121,483 | +€25,686 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,796 | €121,483 | +€25,686 | +26.8% |
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 29 October 2026 via checked.be.