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 -€32,986
down €32,986 (-7.6%), from €431,828 to €398,842
of which Other tangible fixed assets: -€17,640
- Cash -€18,610
down €18,610 (-20.7%), from €89,850 to €71,240
mainly Debts after one year (-€55,620) and Receivables within one year (-€8,871)
- Receivables within one year +€8,871
up €8,871 (+12.9%), from €69,000 to €77,871
of which Other amounts receivable: +€12,871
- Debts after one year -€55,620
down €55,620 (-33.4%), from €166,629 to €111,009
- Profit (loss) carried forward +€6,304
up €6,304 (+2.6%), from €246,953 to €253,257
- Gross operating margin -€29,373
down €29,373 (-34.8%), from €84,284 to €54,912
- Other operating charges -€10,901
down €10,901 (-79.5%), from €13,718 to €2,817
- Taxes -€6,030
down €6,030 (-72.5%), from €8,321 to €2,291
- Financial charges +€2,533
up €2,533 (+31.7%), from €7,980 to €10,513
- Financial income -€1,622
no longer reported in 2025 (was €1,622)
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 | €590,872 | €548,147 | -€42,725 | -7.2% |
| Fixed assets | 21/28 | €432,021 | €399,035 | -€32,986 | -7.6% |
| Tangible fixed assets | 22/27 | €431,828 | €398,842 | -€32,986 | -7.6% |
| Land and buildings | 22 | €137,824 | €128,001 | -€9,824 | -7.1% |
| Plant, machinery and equipment | 23 | €83,389 | €77,867 | -€5,522 | -6.6% |
| Furniture and vehicles | 24 | €1,023 | €1,023 | = | 0.0% |
| Other tangible fixed assets | 26 | €209,592 | €191,951 | -€17,640 | -8.4% |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €158,850 | €149,112 | -€9,739 | -6.1% |
| Amounts receivable within one year | 40/41 | €69,000 | €77,871 | +€8,871 | +12.9% |
| Trade receivables | 40 | €69,000 | €65,000 | -€4,000 | -5.8% |
| Other amounts receivable | 41 | - | €12,871 | +€12,871 | |
| Cash at bank and in hand | 54/58 | €89,850 | €71,240 | -€18,610 | -20.7% |
| Total equity and liabilities | 10/49 | €590,872 | €548,147 | -€42,725 | -7.2% |
| Equity | 10/15 | €266,953 | €273,257 | +€6,304 | +2.4% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,953 | €253,257 | +€6,304 | +2.6% |
| Provisions and deferred taxes | 16 | €95,000 | €95,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €95,000 | €95,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable | 17/49 | €228,919 | €179,890 | -€49,029 | -21.4% |
| Amounts payable after more than one year | 17 | €166,629 | €111,009 | -€55,620 | -33.4% |
| Financial debts | 170/4 | €166,629 | €111,009 | -€55,620 | -33.4% |
| Amounts payable within one year | 42/48 | €62,290 | €68,880 | +€6,590 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €50,245 | €55,620 | +€5,375 | +10.7% |
| Trade debts | 44 | €1,020 | €2,648 | +€1,628 | +159.6% |
| Suppliers | 440/4 | €1,020 | €2,648 | +€1,628 | +159.6% |
| Taxes, remuneration and social security | 45 | €11,025 | €10,612 | -€413 | -3.7% |
| Taxes | 450/3 | €11,025 | €10,612 | -€413 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,157 | €32,986 | -€1,171 | -3.4% |
| Other operating charges | 640/8 | €13,718 | €2,817 | -€10,901 | -79.5% |
| Gross operating margin | 9900 | €84,284 | €54,912 | -€29,373 | -34.8% |
| Operating profit (loss) | 9901 | €36,409 | €19,108 | -€17,301 | -47.5% |
| Financial income | 75/76B | €1,622 | - | -€1,622 | |
| Recurring financial income | 75 | €1,622 | - | -€1,622 | |
| Financial charges | 65/66B | €7,980 | €10,513 | +€2,533 | +31.7% |
| Recurring financial charges | 65 | €7,980 | €10,513 | +€2,533 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €30,051 | €8,596 | -€21,456 | -71.4% |
| Income taxes | 67/77 | €8,321 | €2,291 | -€6,030 | -72.5% |
| Profit (loss) for the period | 9904 | €21,731 | €6,304 | -€15,426 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,731 | €6,304 | -€15,426 | -71.0% |
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 28 September 2026 via checked.be.