BEHEER CAVA: 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.
BEHEER CAVA
Largest movements
- Tangible fixed assets -€38,844
down €38,844 (-7.3%), from €535,651 to €496,806
of which Land and buildings: -€32,010
- Cash +€11,090
up €11,090 (+6.4%), from €172,518 to €183,608
mainly Depreciation (+€38,829) and Current portion of long-term debt (+€416)
- Reserves -€17,268
down €17,268 (-7.4%), from €234,003 to €216,735
of which Tax-exempt reserves: -€17,268
- Debts after one year -€12,797
down €12,797 (-24.9%), from €51,436 to €38,638
- Profit (loss) carried forward +€7,301
up €7,301 (+9.4%), from -€78,086 to -€70,784
- Gross operating margin +€14,150
up €14,150 (+91.3%), from €15,502 to €29,651
- Depreciation -€7,804
down €7,804 (-16.7%), from €46,633 to €38,829
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 | €710,466 | €682,821 | -€27,645 | -3.9% |
| Fixed assets | 21/28 | €535,651 | €496,806 | -€38,844 | -7.3% |
| Tangible fixed assets | 22/27 | €535,651 | €496,806 | -€38,844 | -7.3% |
| Land and buildings | 22 | €510,288 | €478,279 | -€32,010 | -6.3% |
| Plant, machinery and equipment | 23 | €2,950 | €1,559 | -€1,392 | -47.2% |
| Furniture and vehicles | 24 | €22,412 | €16,969 | -€5,443 | -24.3% |
| Current assets | 29/58 | €174,815 | €186,014 | +€11,199 | +6.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €172,518 | €183,608 | +€11,090 | +6.4% |
| Deferred charges and accrued income | 490/1 | €2,297 | €2,406 | +€109 | +4.7% |
| Total equity and liabilities | 10/49 | €710,466 | €682,821 | -€27,645 | -3.9% |
| Equity | 10/15 | €577,917 | €567,951 | -€9,967 | -1.7% |
| Contributions | 10/11 | €422,000 | €422,000 | = | 0.0% |
| Reserves | 13 | €234,003 | €216,735 | -€17,268 | -7.4% |
| Tax-exempt reserves | 132 | €190,014 | €172,746 | -€17,268 | -9.1% |
| Distributable reserves | 133 | €43,989 | €43,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,086 | -€70,784 | +€7,301 | +9.4% |
| Provisions and deferred taxes | 16 | €47,503 | €43,186 | -€4,317 | -9.1% |
| Deferred taxes | 168 | €47,503 | €43,186 | -€4,317 | -9.1% |
| Amounts payable | 17/49 | €85,045 | €71,684 | -€13,361 | -15.7% |
| Amounts payable after more than one year | 17 | €51,436 | €38,638 | -€12,797 | -24.9% |
| Financial debts | 170/4 | €51,436 | €38,638 | -€12,797 | -24.9% |
| Amounts payable within one year | 42/48 | €33,609 | €33,045 | -€564 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €12,382 | €12,797 | +€416 | +3.4% |
| Trade debts | 44 | €469 | €0 | -€469 | -100.0% |
| Suppliers | 440/4 | €469 | €0 | -€469 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,758 | €20,248 | -€510 | -2.5% |
| Non-recurring operating income | 76A | €4,501 | €0 | -€4,501 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,633 | €38,829 | -€7,804 | -16.7% |
| Other operating charges | 640/8 | €4,838 | €4,592 | -€247 | -5.1% |
| Gross operating margin | 9900 | €15,502 | €29,651 | +€14,150 | +91.3% |
| Operating profit (loss) | 9901 | -€35,969 | -€13,769 | +€22,200 | +61.7% |
| Financial income | 75/76B | €1,726 | €1,692 | -€35 | -2.0% |
| Recurring financial income | 75 | €1,726 | €1,692 | -€35 | -2.0% |
| Financial charges | 65/66B | €2,328 | €2,207 | -€121 | -5.2% |
| Recurring financial charges | 65 | €2,328 | €2,207 | -€121 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,571 | -€14,284 | +€22,287 | +60.9% |
| Transfer from deferred taxes | 780 | €4,317 | €4,317 | = | 0.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€32,254 | -€9,967 | +€22,287 | +69.1% |
| Transfer from tax-exempt reserves | 789 | €17,268 | €17,268 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,986 | €7,301 | +€22,287 |
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 4 October 2026 via checked.be.