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 -€5,692
down €5,692 (-5.6%), from €101,311 to €95,618
of which Furniture and vehicles: -€5,692
- Receivables within one year +€5,503
up €5,503 (+61.2%), from €8,994 to €14,496
of which Other amounts receivable: +€3,182
- Cash +€5,190
up €5,190, from €0 to €5,190
mainly Trade debts (+€25,360) and Depreciation (+€5,716)
- Trade debts +€25,360
up €25,360 (+201.7%), from €12,574 to €37,933
- Other debts -€18,223
down €18,223 (-92.8%), from €19,629 to €1,406
- Profit (loss) carried forward +€3,770
up €3,770 (+23.4%), from €16,136 to €19,906
- Short-term financial debts -€2,974
down €2,974 (-100.0%), from €2,974 to €0
- Debts after one year -€2,966
down €2,966 (-16.2%), from €18,352 to €15,387
- Gross operating margin -€5,269
down €5,269 (-24.1%), from €21,905 to €16,636
- Financial charges -€1,464
down €1,464 (-43.6%), from €3,358 to €1,893
- Other operating charges -€1,224
down €1,224 (-53.1%), from €2,306 to €1,082
- Taxes -€716
down €716 (-14.6%), from €4,892 to €4,175
- Depreciation -€238
down €238 (-4.0%), from €5,955 to €5,716
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 | €116,127 | €121,782 | +€5,655 | +4.9% |
| Fixed assets | 21/28 | €101,383 | €95,667 | -€5,716 | -5.6% |
| Intangible fixed assets | 21 | €72 | €48 | -€24 | -33.5% |
| Tangible fixed assets | 22/27 | €101,311 | €95,618 | -€5,692 | -5.6% |
| Furniture and vehicles | 24 | €19,977 | €14,285 | -€5,692 | -28.5% |
| Other tangible fixed assets | 26 | €81,333 | €81,333 | = | 0.0% |
| Current assets | 29/58 | €14,744 | €26,115 | +€11,371 | +77.1% |
| Stocks and contracts in progress | 3 | €4,500 | €5,583 | +€1,083 | +24.1% |
| Stocks | 30/36 | €4,500 | €5,583 | +€1,083 | +24.1% |
| Amounts receivable within one year | 40/41 | €8,994 | €14,496 | +€5,503 | +61.2% |
| Trade receivables | 40 | €8,889 | €11,210 | +€2,321 | +26.1% |
| Other amounts receivable | 41 | €104 | €3,287 | +€3,182 | +3048.9% |
| Cash at bank and in hand | 54/58 | €0 | €5,190 | +€5,190 | |
| Deferred charges and accrued income | 490/1 | €1,251 | €846 | -€405 | -32.4% |
| Total equity and liabilities | 10/49 | €116,127 | €121,782 | +€5,655 | +4.9% |
| Equity | 10/15 | €51,260 | €55,030 | +€3,770 | +7.4% |
| Contributions | 10/11 | €18,601 | €18,601 | = | 0.0% |
| Revaluation surpluses | 12 | €14,663 | €14,663 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,136 | €19,906 | +€3,770 | +23.4% |
| Amounts payable | 17/49 | €64,867 | €66,752 | +€1,885 | +2.9% |
| Amounts payable after more than one year | 17 | €18,352 | €15,387 | -€2,966 | -16.2% |
| Financial debts | 170/4 | €18,352 | €15,387 | -€2,966 | -16.2% |
| Amounts payable within one year | 42/48 | €46,515 | €51,365 | +€4,851 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €2,811 | €2,966 | +€154 | +5.5% |
| Financial debts | 43 | €2,974 | €0 | -€2,974 | -100.0% |
| Credit institutions | 430/8 | €2,974 | €0 | -€2,974 | -100.0% |
| Trade debts | 44 | €12,574 | €37,933 | +€25,360 | +201.7% |
| Suppliers | 440/4 | €12,574 | €37,933 | +€25,360 | +201.7% |
| Taxes, remuneration and social security | 45 | €8,527 | €9,060 | +€534 | +6.3% |
| Taxes | 450/3 | €8,527 | €9,060 | +€534 | +6.3% |
| Other amounts payable | 47/48 | €19,629 | €1,406 | -€18,223 | -92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €5,716 | -€238 | -4.0% |
| Other operating charges | 640/8 | €2,306 | €1,082 | -€1,224 | -53.1% |
| Gross operating margin | 9900 | €21,905 | €16,636 | -€5,269 | -24.1% |
| Operating profit (loss) | 9901 | €13,645 | €9,838 | -€3,807 | -27.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,358 | €1,893 | -€1,464 | -43.6% |
| Recurring financial charges | 65 | €3,358 | €1,893 | -€1,464 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €10,287 | €7,945 | -€2,343 | -22.8% |
| Income taxes | 67/77 | €4,892 | €4,175 | -€716 | -14.6% |
| Profit (loss) for the period | 9904 | €5,396 | €3,770 | -€1,626 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,396 | €3,770 | -€1,626 | -30.1% |
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 6 October 2026 via checked.be.