BEVA: what changed
Two financial 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
- Receivables within one year -€30,381
down €30,381 (-7.5%), from €404,553 to €374,172
of which Trade receivables: -€29,175
- Stocks and contracts +€6,383
up €6,383, from €0 to €6,383
- Profit (loss) carried forward -€29,226
down €29,226 (-18.3%), from -€159,377 to -€188,603
- Other debts +€9,222
up €9,222 (+16.8%), from €54,878 to €64,100
- Gross operating margin -€83,709
down €83,709, from €55,139 to -€28,570
- Financial income +€553
new in 2025: €553
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 | €404,842 | €381,292 | -€23,550 | -5.8% |
| Current assets | 29/58 | €404,842 | €381,292 | -€23,550 | -5.8% |
| Stocks and contracts in progress | 3 | €0 | €6,383 | +€6,383 | |
| Stocks | 30/36 | €0 | €6,383 | +€6,383 | |
| Amounts receivable within one year | 40/41 | €404,553 | €374,172 | -€30,381 | -7.5% |
| Trade receivables | 40 | €403,333 | €374,159 | -€29,175 | -7.2% |
| Other amounts receivable | 41 | €1,219 | €13 | -€1,206 | -98.9% |
| Cash at bank and in hand | 54/58 | €290 | €715 | +€426 | +146.8% |
| Deferred charges and accrued income | 490/1 | - | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €404,842 | €381,292 | -€23,550 | -5.8% |
| Equity | 10/15 | €26,543 | -€2,683 | -€29,226 | |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,377 | -€188,603 | -€29,226 | -18.3% |
| Amounts payable | 17/49 | €378,299 | €383,975 | +€5,676 | +1.5% |
| Amounts payable within one year | 42/48 | €378,299 | €383,975 | +€5,676 | +1.5% |
| Trade debts | 44 | €320,482 | €318,836 | -€1,646 | -0.5% |
| Suppliers | 440/4 | €320,482 | €318,836 | -€1,646 | -0.5% |
| Taxes, remuneration and social security | 45 | €2,938 | €1,038 | -€1,900 | -64.7% |
| Taxes | 450/3 | €2,938 | €1,038 | -€1,900 | -64.7% |
| Other amounts payable | 47/48 | €54,878 | €64,100 | +€9,222 | +16.8% |
| Other operating charges | 640/8 | €1,013 | €528 | -€485 | -47.9% |
| Gross operating margin | 9900 | €55,139 | -€28,570 | -€83,709 | |
| Operating profit (loss) | 9901 | €54,126 | -€29,098 | -€83,224 | |
| Financial income | 75/76B | - | €553 | +€553 | |
| Recurring financial income | 75 | - | €553 | +€553 | |
| Financial charges | 65/66B | €897 | €681 | -€216 | -24.1% |
| Recurring financial charges | 65 | €897 | €681 | -€216 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €53,229 | -€29,226 | -€82,455 | |
| Income taxes | 67/77 | €438 | €0 | -€438 | -100.0% |
| Profit (loss) for the period | 9904 | €52,791 | -€29,226 | -€82,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,791 | -€29,226 | -€82,017 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.