B.E.V.: what changed
Two fiscal 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.
B.E.V.
Largest movements
- Stocks and contracts -€57,079
down €57,079 (-95.7%), from €59,667 to €2,588
- Cash -€4,417
down €4,417 (-91.9%), from €4,807 to €390
mainly Net result for the year (-€61,451) and Trade debts (-€34,346)
- Intangible fixed assets -€4,000
down €4,000 (-12.5%), from €32,000 to €28,000
- Profit (loss) carried forward -€61,451
down €61,451 (-76.2%), from -€80,610 to -€142,062
- Other debts +€43,995
up €43,995 (+48.3%), from €91,090 to €135,085
- Trade debts -€34,346
down €34,346 (-86.3%), from €39,813 to €5,467
- Debts after one year -€7,987
down €7,987 (-32.0%), from €24,955 to €16,968
- Tax, wage and social debts -€5,701
down €5,701 (-47.5%), from €11,995 to €6,294
of which Taxes: -€3,114
- Purchases and services +€131,749
new in 2025: €131,749
- Turnover +€86,157
new in 2025: €86,157
- Gross operating margin -€33,042
down €33,042, from €5,450 to -€27,592
- Staff costs -€5,261
down €5,261 (-16.0%), from €32,858 to €27,597
- Financial charges -€972
down €972 (-40.5%), from €2,400 to €1,428
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 | €97,243 | €31,752 | -€65,491 | -67.3% |
| Fixed assets | 21/28 | €32,000 | €28,000 | -€4,000 | -12.5% |
| Intangible fixed assets | 21 | €32,000 | €28,000 | -€4,000 | -12.5% |
| Current assets | 29/58 | €65,243 | €3,752 | -€61,491 | -94.2% |
| Stocks and contracts in progress | 3 | €59,667 | €2,588 | -€57,079 | -95.7% |
| Stocks | 30/36 | €59,667 | €2,588 | -€57,079 | -95.7% |
| Cash at bank and in hand | 54/58 | €4,807 | €390 | -€4,417 | -91.9% |
| Deferred charges and accrued income | 490/1 | €769 | €773 | +€5 | +0.6% |
| Total equity and liabilities | 10/49 | €97,243 | €31,752 | -€65,491 | -67.3% |
| Equity | 10/15 | -€70,610 | -€132,062 | -€61,451 | -87.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,610 | -€142,062 | -€61,451 | -76.2% |
| Amounts payable | 17/49 | €167,853 | €163,813 | -€4,039 | -2.4% |
| Amounts payable after more than one year | 17 | €24,955 | €16,968 | -€7,987 | -32.0% |
| Financial debts | 170/4 | €24,955 | €16,968 | -€7,987 | -32.0% |
| Amounts payable within one year | 42/48 | €142,898 | €146,846 | +€3,948 | +2.8% |
| Trade debts | 44 | €39,813 | €5,467 | -€34,346 | -86.3% |
| Suppliers | 440/4 | €39,813 | €5,467 | -€34,346 | -86.3% |
| Taxes, remuneration and social security | 45 | €11,995 | €6,294 | -€5,701 | -47.5% |
| Taxes | 450/3 | €8,656 | €5,543 | -€3,114 | -36.0% |
| Remuneration and social security | 454/9 | €3,338 | €751 | -€2,587 | -77.5% |
| Other amounts payable | 47/48 | €91,090 | €135,085 | +€43,995 | +48.3% |
| Turnover | 70 | - | €86,157 | +€86,157 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €131,749 | +€131,749 | |
| Remuneration, social security and pensions | 62 | €32,858 | €27,597 | -€5,261 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,100 | €4,000 | -€100 | -2.4% |
| Other operating charges | 640/8 | €823 | €834 | +€11 | +1.4% |
| Gross operating margin | 9900 | €5,450 | -€27,592 | -€33,042 | |
| Operating profit (loss) | 9901 | -€32,331 | -€60,023 | -€27,693 | -85.7% |
| Financial income | 75/76B | €201 | €0 | -€201 | -100.0% |
| Recurring financial income | 75 | €201 | €0 | -€201 | -100.0% |
| Financial charges | 65/66B | €2,400 | €1,428 | -€972 | -40.5% |
| Recurring financial charges | 65 | €2,400 | €1,428 | -€972 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,530 | -€61,451 | -€26,922 | -78.0% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -98.3% |
| Profit (loss) for the period | 9904 | -€34,530 | -€61,451 | -€26,921 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,530 | -€61,451 | -€26,921 | -78.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.