BEVA: 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.
BEVA
Largest movements
- Tangible fixed assets +€14,533
up €14,533 (+81.0%), from €17,947 to €32,480
of which Furniture and vehicles: +€14,833
- Receivables within one year +€9,808
up €9,808 (+44.2%), from €22,210 to €32,018
of which Trade receivables: +€11,225
- Cash -€1,657
no longer reported in 2025 (was €1,657)
mainly Investment in fixed assets (net) (-€18,599) and Receivables within one year (-€9,808)
- Debts after one year +€16,844
new in 2025: €16,844
- Short-term financial debts +€10,051
new in 2025: €10,051
- Profit (loss) carried forward -€6,626
down €6,626 (-24.5%), from €27,056 to €20,431
- Other debts +€2,510
new in 2025: €2,510
- Gross operating margin -€13,902
down €13,902 (-76.3%), from €18,217 to €4,315
- Depreciation -€5,554
down €5,554 (-57.7%), from €9,621 to €4,066
- Other operating charges +€3,580
up €3,580 (+341.0%), from €1,050 to €4,629
- Financial charges +€1,161
up €1,161 (+313.0%), from €371 to €1,532
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 | €42,614 | €65,298 | +€22,684 | +53.2% |
| Fixed assets | 21/28 | €17,947 | €32,480 | +€14,533 | +81.0% |
| Tangible fixed assets | 22/27 | €17,947 | €32,480 | +€14,533 | +81.0% |
| Plant, machinery and equipment | 23 | €1,630 | €1,540 | -€90 | -5.5% |
| Furniture and vehicles | 24 | €15,377 | €30,210 | +€14,833 | +96.5% |
| Other tangible fixed assets | 26 | €940 | €730 | -€210 | -22.3% |
| Current assets | 29/58 | €24,667 | €32,818 | +€8,151 | +33.0% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,210 | €32,018 | +€9,808 | +44.2% |
| Trade receivables | 40 | €20,793 | €32,018 | +€11,225 | +54.0% |
| Other amounts receivable | 41 | €1,416 | - | -€1,416 | |
| Cash at bank and in hand | 54/58 | €1,657 | - | -€1,657 | |
| Deferred charges and accrued income | 490/1 | €550 | €550 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,614 | €65,298 | +€22,684 | +53.2% |
| Equity | 10/15 | €35,113 | €28,487 | -€6,626 | -18.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,056 | €20,431 | -€6,626 | -24.5% |
| Amounts payable | 17/49 | €7,501 | €36,811 | +€29,309 | +390.7% |
| Amounts payable after more than one year | 17 | - | €16,844 | +€16,844 | |
| Financial debts | 170/4 | - | €16,844 | +€16,844 | |
| Amounts payable within one year | 42/48 | €6,401 | €18,867 | +€12,465 | +194.7% |
| Current portion of amounts payable after more than one year | 42 | €4,227 | €4,245 | +€17 | +0.4% |
| Financial debts | 43 | - | €10,051 | +€10,051 | |
| Credit institutions | 430/8 | - | €10,051 | +€10,051 | |
| Trade debts | 44 | €39 | €448 | +€409 | +1062.9% |
| Suppliers | 440/4 | €39 | €448 | +€409 | +1062.9% |
| Taxes, remuneration and social security | 45 | €2,136 | €1,614 | -€521 | -24.4% |
| Taxes | 450/3 | €2,136 | €1,614 | -€521 | -24.4% |
| Other amounts payable | 47/48 | - | €2,510 | +€2,510 | |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,621 | €4,066 | -€5,554 | -57.7% |
| Other operating charges | 640/8 | €1,050 | €4,629 | +€3,580 | +341.0% |
| Non-recurring operating charges | 66A | - | €713 | +€713 | |
| Gross operating margin | 9900 | €18,217 | €4,315 | -€13,902 | -76.3% |
| Operating profit (loss) | 9901 | €7,547 | -€5,094 | -€12,640 | |
| Financial income | 75/76B | €64 | €0 | -€64 | -100.0% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100.0% |
| Financial charges | 65/66B | €371 | €1,532 | +€1,161 | +313.0% |
| Recurring financial charges | 65 | €371 | €1,532 | +€1,161 | +313.0% |
| Profit (loss) for the period before taxes | 9903 | €7,240 | -€6,626 | -€13,866 | |
| Profit (loss) for the period | 9904 | €7,240 | -€6,626 | -€13,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,240 | -€6,626 | -€13,866 |
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 29 September 2026 via checked.be.