BEVA HOLDING: 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 HOLDING
Largest movements
- Receivables within one year -€157,060
down €157,060 (-7.2%), from €2.2m to €2.0m
of which Other amounts receivable: -€342,053
- Tangible fixed assets +€120,766
new in 2025: €120,766
- Cash +€82,501
up €82,501 (+174.9%), from €47,171 to €129,672
mainly Net result for the year (+€727,661) and Tax, wage and social debts (+€198,017)
- Other debts -€800,000
no longer reported in 2025 (was €800,000)
- Reserves +€720,000
up €720,000 (+36.3%), from €2.0m to €2.7m
of which Distributable reserves: +€720,000
- Tax, wage and social debts +€198,017
up €198,017 (+247.8%), from €79,912 to €277,929
of which Taxes: +€205,961
- Trade debts -€79,471
down €79,471 (-85.0%), from €93,444 to €13,973
- Taxes +€259,680
up €259,680 (+7795.6%), from €3,331 to €263,011
- Gross operating margin +€153,452
up €153,452 (+12.0%), from €1.3m to €1.4m
- Staff costs -€32,862
down €32,862 (-7.0%), from €472,462 to €439,600
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 | €3,142,789 | €3,188,996 | +€46,207 | +1.5% |
| Fixed assets | 21/28 | €903,212 | €1,023,979 | +€120,766 | +13.4% |
| Tangible fixed assets | 22/27 | - | €120,766 | +€120,766 | |
| Furniture and vehicles | 24 | - | €120,766 | +€120,766 | |
| Financial fixed assets | 28 | €903,212 | €903,212 | = | 0.0% |
| Current assets | 29/58 | €2,239,577 | €2,165,017 | -€74,559 | -3.3% |
| Amounts receivable within one year | 40/41 | €2,191,581 | €2,034,521 | -€157,060 | -7.2% |
| Trade receivables | 40 | - | €184,993 | +€184,993 | |
| Other amounts receivable | 41 | €2,191,581 | €1,849,527 | -€342,053 | -15.6% |
| Cash at bank and in hand | 54/58 | €47,171 | €129,672 | +€82,501 | +174.9% |
| Deferred charges and accrued income | 490/1 | €825 | €825 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,142,789 | €3,188,996 | +€46,207 | +1.5% |
| Equity | 10/15 | €2,169,433 | €2,897,094 | +€727,661 | +33.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,981,000 | €2,701,000 | +€720,000 | +36.3% |
| Non-distributable reserves | 130/1 | €215,000 | €215,000 | = | 0.0% |
| Legal reserve | 130 | €215,000 | €215,000 | = | 0.0% |
| Distributable reserves | 133 | €1,766,000 | €2,486,000 | +€720,000 | +40.8% |
| Profit (loss) carried forward | 14 | €38,433 | €46,094 | +€7,661 | +19.9% |
| Amounts payable | 17/49 | €973,356 | €291,902 | -€681,454 | -70.0% |
| Amounts payable within one year | 42/48 | €973,356 | €291,902 | -€681,454 | -70.0% |
| Trade debts | 44 | €93,444 | €13,973 | -€79,471 | -85.0% |
| Suppliers | 440/4 | €93,444 | €13,973 | -€79,471 | -85.0% |
| Taxes, remuneration and social security | 45 | €79,912 | €277,929 | +€198,017 | +247.8% |
| Taxes | 450/3 | €11,492 | €217,454 | +€205,961 | +1792.2% |
| Remuneration and social security | 454/9 | €68,420 | €60,475 | -€7,945 | -11.6% |
| Other amounts payable | 47/48 | €800,000 | - | -€800,000 | |
| Remuneration, social security and pensions | 62 | €472,462 | €439,600 | -€32,862 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,535 | +€2,535 | |
| Other operating charges | 640/8 | €1,167 | €1,204 | +€36 | +3.1% |
| Gross operating margin | 9900 | €1,280,565 | €1,434,017 | +€153,452 | +12.0% |
| Operating profit (loss) | 9901 | €806,935 | €990,678 | +€183,743 | +22.8% |
| Financial income | 75/76B | €56 | €21 | -€35 | -62.2% |
| Recurring financial income | 75 | €56 | €21 | -€35 | -62.2% |
| Financial charges | 65/66B | €557 | €27 | -€530 | -95.2% |
| Recurring financial charges | 65 | €557 | €27 | -€530 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €806,434 | €990,672 | +€184,238 | +22.8% |
| Income taxes | 67/77 | €3,331 | €263,011 | +€259,680 | +7795.6% |
| Profit (loss) for the period | 9904 | €803,103 | €727,661 | -€75,442 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €803,103 | €727,661 | -€75,442 | -9.4% |
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 5 October 2026 via checked.be.