BEV IMMO: 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.
BEV IMMO
Largest movements
- Cash +€29,393
up €29,393 (+64.2%), from €45,802 to €75,194
mainly Depreciation (+€26,915) and Net result for the year (+€12,023)
- Tangible fixed assets -€26,915
down €26,915 (-8.1%), from €331,790 to €304,876
of which Land and buildings: -€25,497
- Reserves +€147,333
up €147,333 (+75.9%), from €194,162 to €341,494
of which Distributable reserves: +€147,333
- Profit (loss) carried forward -€135,310
no longer reported in 2025 (was €135,310)
- Debts after one year -€9,124
no longer reported in 2025 (was €9,124)
- Gross operating margin +€8,522
up €8,522 (+18.9%), from €44,993 to €53,515
- Taxes +€7,368
up €7,368, from -€305 to €7,063
- Financial charges -€6,771
down €6,771 (-92.2%), from €7,344 to €573
of which Non-recurring financial charges: -€6,568
- Depreciation -€1,561
down €1,561 (-5.5%), from €28,475 to €26,915
- Other operating charges -€894
down €894 (-11.3%), from €7,938 to €7,044
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 | €380,595 | €382,546 | +€1,951 | +0.5% |
| Fixed assets | 21/28 | €331,790 | €304,876 | -€26,915 | -8.1% |
| Tangible fixed assets | 22/27 | €331,790 | €304,876 | -€26,915 | -8.1% |
| Land and buildings | 22 | €325,480 | €299,983 | -€25,497 | -7.8% |
| Plant, machinery and equipment | 23 | €6,311 | €4,893 | -€1,418 | -22.5% |
| Current assets | 29/58 | €48,804 | €77,670 | +€28,866 | +59.1% |
| Amounts receivable within one year | 40/41 | €2,217 | €1,419 | -€798 | -36.0% |
| Other amounts receivable | 41 | €2,217 | €1,419 | -€798 | -36.0% |
| Cash at bank and in hand | 54/58 | €45,802 | €75,194 | +€29,393 | +64.2% |
| Deferred charges and accrued income | 490/1 | €786 | €1,057 | +€271 | +34.5% |
| Total equity and liabilities | 10/49 | €380,595 | €382,546 | +€1,951 | +0.5% |
| Equity | 10/15 | €342,091 | €354,114 | +€12,023 | +3.5% |
| Contributions | 10/11 | €12,620 | €12,620 | = | 0.0% |
| Reserves | 13 | €194,162 | €341,494 | +€147,333 | +75.9% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €175,412 | €322,744 | +€147,333 | +84.0% |
| Profit (loss) carried forward | 14 | €135,310 | - | -€135,310 | |
| Amounts payable | 17/49 | €38,504 | €28,432 | -€10,072 | -26.2% |
| Amounts payable after more than one year | 17 | €9,124 | - | -€9,124 | |
| Financial debts | 170/4 | €9,124 | - | -€9,124 | |
| Amounts payable within one year | 42/48 | €28,995 | €28,044 | -€952 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €17,323 | €18,218 | +€895 | +5.2% |
| Trade debts | 44 | €1,507 | €952 | -€556 | -36.9% |
| Suppliers | 440/4 | €1,507 | €952 | -€556 | -36.9% |
| Taxes, remuneration and social security | 45 | €4,555 | €5,195 | +€640 | +14.1% |
| Taxes | 450/3 | €4,555 | €5,195 | +€640 | +14.1% |
| Other amounts payable | 47/48 | €5,611 | €3,679 | -€1,931 | -34.4% |
| Accrued charges and deferred income | 492/3 | €384 | €388 | +€4 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,475 | €26,915 | -€1,561 | -5.5% |
| Other operating charges | 640/8 | €7,938 | €7,044 | -€894 | -11.3% |
| Gross operating margin | 9900 | €44,993 | €53,515 | +€8,522 | +18.9% |
| Operating profit (loss) | 9901 | €8,580 | €19,557 | +€10,977 | +127.9% |
| Financial income | 75/76B | €636 | €102 | -€534 | -84.0% |
| Recurring financial income | 75 | €636 | €102 | -€534 | -84.0% |
| Financial charges | 65/66B | €7,344 | €573 | -€6,771 | -92.2% |
| Recurring financial charges | 65 | €776 | €573 | -€203 | -26.1% |
| Non-recurring financial charges | 66B | €6,568 | - | -€6,568 | |
| Profit (loss) for the period before taxes | 9903 | €1,871 | €19,086 | +€17,215 | +919.9% |
| Income taxes | 67/77 | -€305 | €7,063 | +€7,368 | |
| Profit (loss) for the period | 9904 | €2,176 | €12,023 | +€9,847 | +452.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,176 | €12,023 | +€9,847 | +452.4% |
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 30 September 2026 via checked.be.