BEVA FOOD: 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.
What changed
BEVA FOOD
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€50,893
2024 · €36,169+€14,724
Equity
€44,000
2024 · €186,807-€142,807
Cash
€135,734
2024 · €138,063-€2,329
Balance sheet total
€322,654
2024 · €324,917-€2,263
Largest movements
Assets
- Stocks and contracts -€3,365
down €3,365 (-16.8%), from €20,019 to €16,654
Equity and liabilities
- Reserves -€142,807
down €142,807 (-97.3%), from €146,807 to €4,000
of which Distributable reserves: -€142,807
- Other debts +€141,126
up €141,126 (+1285.7%), from €10,977 to €152,103
- Debts after one year -€18,987
down €18,987 (-21.4%), from €88,903 to €69,916
- Tax, wage and social debts +€17,901
up €17,901 (+98.7%), from €18,145 to €36,046
of which Taxes: +€27,784
Income statement
- Staff costs -€10,522
down €10,522 (-13.6%), from €77,160 to €66,638
- Financial income +€3,322
new in 2025: €3,322
- Taxes +€3,043
up €3,043 (+29.0%), from €10,508 to €13,551
- Gross operating margin +€2,489
up €2,489 (+1.6%), from €154,801 to €157,289
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.
Result 2024
€36,169
Gross operating margin
+€2,489
Staff costs
+€10,522
Depreciation
+€601
Other operating charges
-€90
Other operating items
-€499
Financial income
+€3,322
Financial charges
+€1,422
Taxes
-€3,043
Result 2025
€50,893
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.
From operations
+€228,322
Investment
-€18,594
Financing
-€212,057
Cash 2024
€138,063
From operations (derived)
+€228,322
Net result for the year
+€50,893
Depreciation
+€17,916
Stocks and contracts
+€3,365
Receivables within one year
-€2,687
Smaller working-capital items
-€191
Tax, wage and social debts
+€17,901
Other debts
+€141,126
Investment (derived)
-€18,594
Investment in fixed assets (net)
-€18,594
Financing
-€212,057
Debts after one year
-€18,987
Current portion of long-term debt
+€629
Contributions, distributions and other
-€193,700
Cash 2025
€135,734
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,917 | €322,654 | -€2,263 | -0.7% |
| Fixed assets | 21/28 | €152,110 | €152,788 | +€678 | +0.4% |
| Tangible fixed assets | 22/27 | €152,110 | €152,788 | +€678 | +0.4% |
| Land and buildings | 22 | €136,780 | €124,723 | -€12,057 | -8.8% |
| Plant, machinery and equipment | 23 | €3,047 | €2,223 | -€824 | -27.0% |
| Furniture and vehicles | 24 | €12,284 | €25,842 | +€13,559 | +110.4% |
| Current assets | 29/58 | €172,807 | €169,865 | -€2,941 | -1.7% |
| Stocks and contracts in progress | 3 | €20,019 | €16,654 | -€3,365 | -16.8% |
| Stocks | 30/36 | €20,019 | €16,654 | -€3,365 | -16.8% |
| Amounts receivable within one year | 40/41 | €7,243 | €9,930 | +€2,687 | +37.1% |
| Trade receivables | 40 | €251 | €1,489 | +€1,238 | +493.7% |
| Other amounts receivable | 41 | €6,992 | €8,441 | +€1,449 | +20.7% |
| Cash at bank and in hand | 54/58 | €138,063 | €135,734 | -€2,329 | -1.7% |
| Deferred charges and accrued income | 490/1 | €7,481 | €7,547 | +€66 | +0.9% |
| Total equity and liabilities | 10/49 | €324,917 | €322,654 | -€2,263 | -0.7% |
| Equity | 10/15 | €186,807 | €44,000 | -€142,807 | -76.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €146,807 | €4,000 | -€142,807 | -97.3% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €142,807 | €0 | -€142,807 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €138,110 | €278,654 | +€140,544 | +101.8% |
| Amounts payable after more than one year | 17 | €88,903 | €69,916 | -€18,987 | -21.4% |
| Financial debts | 170/4 | €88,903 | €69,916 | -€18,987 | -21.4% |
| Amounts payable within one year | 42/48 | €49,207 | €208,738 | +€159,531 | +324.2% |
| Current portion of amounts payable after more than one year | 42 | €18,357 | €18,987 | +€629 | +3.4% |
| Trade debts | 44 | €1,728 | €1,504 | -€224 | -13.0% |
| Suppliers | 440/4 | €1,728 | €1,504 | -€224 | -13.0% |
| Advances received on contracts in progress | 46 | - | €99 | +€99 | |
| Taxes, remuneration and social security | 45 | €18,145 | €36,046 | +€17,901 | +98.7% |
| Taxes | 450/3 | €1,284 | €29,068 | +€27,784 | +2163.1% |
| Remuneration and social security | 454/9 | €16,861 | €6,978 | -€9,883 | -58.6% |
| Other amounts payable | 47/48 | €10,977 | €152,103 | +€141,126 | +1285.7% |
| Non-recurring operating income | 76A | €5,532 | €4,346 | -€1,186 | -21.4% |
| Remuneration, social security and pensions | 62 | €77,160 | €66,638 | -€10,522 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,517 | €17,916 | -€601 | -3.2% |
| Other operating charges | 640/8 | €3,217 | €3,307 | +€90 | +2.8% |
| Non-recurring operating charges | 66A | - | €499 | +€499 | |
| Gross operating margin | 9900 | €154,801 | €157,289 | +€2,489 | +1.6% |
| Operating profit (loss) | 9901 | €55,907 | €68,930 | +€13,023 | +23.3% |
| Financial income | 75/76B | - | €3,322 | +€3,322 | |
| Recurring financial income | 75 | - | €3,322 | +€3,322 | |
| Financial charges | 65/66B | €9,231 | €7,808 | -€1,422 | -15.4% |
| Recurring financial charges | 65 | €9,231 | €7,808 | -€1,422 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €46,676 | €64,444 | +€17,768 | +38.1% |
| Income taxes | 67/77 | €10,508 | €13,551 | +€3,043 | +29.0% |
| Profit (loss) for the period | 9904 | €36,169 | €50,893 | +€14,724 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,169 | €50,893 | +€14,724 | +40.7% |
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 9 October 2026 via checked.be.