BEVER: what changed
BEVER
Largest movements
- Receivables within one year -€18,628
down €18,628 (-30.9%), from €60,259 to €41,631
of which Other amounts receivable: -€21,088
- Cash -€15,493
down €15,493 (-49.2%), from €31,486 to €15,993
mainly Net result for the year (-€22,835) and Trade debts (-€16,504)
- Financial fixed assets +€5,600
up €5,600 (+20.5%), from €27,287 to €32,887
- Profit (loss) carried forward -€22,835
down €22,835 (-1.6%), from -€1.5m to -€1.5m
- Trade debts -€16,504
down €16,504 (-91.5%), from €18,038 to €1,534
- Other debts +€10,700
up €10,700 (+2.0%), from €539,396 to €550,096
- Gross operating margin +€39,587
up €39,587 (+70.1%), from -€56,440 to -€16,853
- Other operating charges +€615
up €615 (+12.7%), from €4,839 to €5,454
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 | €232,393 | €203,753 | -€28,640 | -12.3% |
| Fixed assets | 21/28 | €140,649 | €146,129 | +€5,480 | +3.9% |
| Tangible fixed assets | 22/27 | €113,362 | €113,242 | -€120 | -0.1% |
| Land and buildings | 22 | €113,362 | €113,242 | -€120 | -0.1% |
| Financial fixed assets | 28 | €27,287 | €32,887 | +€5,600 | +20.5% |
| Current assets | 29/58 | €91,744 | €57,624 | -€34,120 | -37.2% |
| Amounts receivable within one year | 40/41 | €60,259 | €41,631 | -€18,628 | -30.9% |
| Trade receivables | 40 | €3,000 | €5,460 | +€2,460 | +82.0% |
| Other amounts receivable | 41 | €57,259 | €36,171 | -€21,088 | -36.8% |
| Cash at bank and in hand | 54/58 | €31,486 | €15,993 | -€15,493 | -49.2% |
| Total equity and liabilities | 10/49 | €232,393 | €203,753 | -€28,640 | -12.3% |
| Equity | 10/15 | -€325,041 | -€347,877 | -€22,836 | -7.0% |
| Contributions | 10/11 | €1,140,310 | €1,140,310 | -€0 | 0.0% |
| Capital | 10 | €1,140,310 | €1,140,310 | -€0 | 0.0% |
| Issued capital | 100 | €1,140,310 | €1,140,310 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,465,352 | -€1,488,187 | -€22,835 | -1.6% |
| Amounts payable | 17/49 | €557,435 | €551,630 | -€5,805 | -1.0% |
| Amounts payable within one year | 42/48 | €557,435 | €551,630 | -€5,805 | -1.0% |
| Trade debts | 44 | €18,038 | €1,534 | -€16,504 | -91.5% |
| Suppliers | 440/4 | €18,038 | €1,534 | -€16,504 | -91.5% |
| Other amounts payable | 47/48 | €539,396 | €550,096 | +€10,700 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €120 | -€21 | -14.8% |
| Other operating charges | 640/8 | €4,839 | €5,454 | +€615 | +12.7% |
| Gross operating margin | 9900 | -€56,440 | -€16,853 | +€39,587 | +70.1% |
| Operating profit (loss) | 9901 | -€61,420 | -€22,427 | +€38,993 | +63.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €264 | €408 | +€144 | +54.8% |
| Recurring financial charges | 65 | €264 | €408 | +€144 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | -€61,683 | -€22,835 | +€38,848 | +63.0% |
| Profit (loss) for the period | 9904 | -€61,683 | -€22,835 | +€38,848 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,683 | -€22,835 | +€38,848 | +63.0% |
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 2 November 2026 via checked.be.