BE.VE: 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.
BE.VE
Largest movements
- Tangible fixed assets -€23,241
down €23,241 (-10.7%), from €217,034 to €193,793
- Cash -€5,521
down €5,521 (-55.8%), from €9,902 to €4,381
mainly Net result for the year (-€33,117)
- Profit (loss) carried forward -€33,117
down €33,117 (-10.7%), from -€308,351 to -€341,469
- Revaluation surpluses -€22,849
down €22,849 (-11.1%), from €205,645 to €182,795
- Reserves +€22,849
up €22,849 (+10.8%), from €212,251 to €235,100
of which Distributable reserves: +€22,849
- Other debts +€4,273
up €4,273 (+7.5%), from €56,674 to €60,947
No income-statement line moved by more than 1% of the activity.
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 | €229,108 | €200,265 | -€28,843 | -12.6% |
| Fixed assets | 21/28 | €217,034 | €193,793 | -€23,241 | -10.7% |
| Tangible fixed assets | 22/27 | €217,034 | €193,793 | -€23,241 | -10.7% |
| Land and buildings | 22 | €217,034 | €193,793 | -€23,241 | -10.7% |
| Current assets | 29/58 | €12,074 | €6,472 | -€5,603 | -46.4% |
| Cash at bank and in hand | 54/58 | €9,902 | €4,381 | -€5,521 | -55.8% |
| Deferred charges and accrued income | 490/1 | €2,172 | €2,091 | -€81 | -3.7% |
| Total equity and liabilities | 10/49 | €229,108 | €200,265 | -€28,843 | -12.6% |
| Equity | 10/15 | €171,544 | €138,427 | -€33,117 | -19.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €205,645 | €182,795 | -€22,849 | -11.1% |
| Reserves | 13 | €212,251 | €235,100 | +€22,849 | +10.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €206,051 | €228,900 | +€22,849 | +11.1% |
| Profit (loss) carried forward | 14 | -€308,351 | -€341,469 | -€33,117 | -10.7% |
| Amounts payable | 17/49 | €57,564 | €61,838 | +€4,274 | +7.4% |
| Amounts payable within one year | 42/48 | €57,564 | €61,838 | +€4,274 | +7.4% |
| Trade debts | 44 | €23 | €24 | +€1 | +3.1% |
| Suppliers | 440/4 | €23 | €24 | +€1 | +3.1% |
| Taxes, remuneration and social security | 45 | €867 | €867 | = | 0.0% |
| Remuneration and social security | 454/9 | €867 | €867 | = | 0.0% |
| Other amounts payable | 47/48 | €56,674 | €60,947 | +€4,273 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,241 | €23,241 | = | 0.0% |
| Other operating charges | 640/8 | €1,621 | €1,670 | +€50 | +3.1% |
| Gross operating margin | 9900 | -€8,096 | -€8,134 | -€38 | -0.5% |
| Operating profit (loss) | 9901 | -€32,957 | -€33,045 | -€88 | -0.3% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,024 | -€33,117 | -€93 | -0.3% |
| Profit (loss) for the period | 9904 | -€33,024 | -€33,117 | -€93 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,024 | -€33,117 | -€93 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.