BEVA ICT: 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 ICT
Largest movements
- Deferred charges and accrued income +€6,389
up €6,389 (+274.2%), from €2,330 to €8,719
- Cash +€6,180
up €6,180 (+188.6%), from €3,276 to €9,456
mainly Tax, wage and social debts (+€12,483) and Other debts (+€3,370)
- Stocks and contracts +€2,045
up €2,045 (+1.6%), from €127,762 to €129,807
- Tax, wage and social debts +€12,483
up €12,483 (+627.3%), from €1,990 to €14,473
of which Taxes: +€6,483
- Other debts +€3,370
new in 2025: €3,370
- Profit (loss) carried forward -€1,952
new in 2025: -€1,952
- Trade debts -€1,915
down €1,915 (-45.7%), from €4,190 to €2,276
- Gross operating margin -€23,405
down €23,405 (-75.0%), from €31,206 to €7,801
- Taxes -€8,167
down €8,167 (-96.7%), from €8,444 to €277
- Financial charges +€4,589
up €4,589 (+4217.5%), from €109 to €4,698
- Other operating charges +€2,156
up €2,156 (+150.5%), from €1,433 to €3,589
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 | €167,992 | €179,977 | +€11,986 | +7.1% |
| Fixed assets | 21/28 | €3,285 | €2,081 | -€1,204 | -36.7% |
| Tangible fixed assets | 22/27 | €3,285 | €2,081 | -€1,204 | -36.7% |
| Plant, machinery and equipment | 23 | €2,850 | €2,081 | -€770 | -27.0% |
| Furniture and vehicles | 24 | €435 | - | -€435 | |
| Current assets | 29/58 | €164,707 | €177,897 | +€13,190 | +8.0% |
| Stocks and contracts in progress | 3 | €127,762 | €129,807 | +€2,045 | +1.6% |
| Stocks | 30/36 | €127,762 | €129,807 | +€2,045 | +1.6% |
| Amounts receivable within one year | 40/41 | €31,339 | €29,914 | -€1,424 | -4.5% |
| Trade receivables | 40 | €17,708 | €22,124 | +€4,416 | +24.9% |
| Other amounts receivable | 41 | €13,631 | €7,790 | -€5,840 | -42.8% |
| Cash at bank and in hand | 54/58 | €3,276 | €9,456 | +€6,180 | +188.6% |
| Deferred charges and accrued income | 490/1 | €2,330 | €8,719 | +€6,389 | +274.2% |
| Total equity and liabilities | 10/49 | €167,992 | €179,977 | +€11,986 | +7.1% |
| Equity | 10/15 | €161,811 | €159,859 | -€1,952 | -1.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €155,311 | €155,311 | = | 0.0% |
| Distributable reserves | 133 | €155,311 | €155,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,952 | -€1,952 | |
| Amounts payable | 17/49 | €6,180 | €20,118 | +€13,938 | +225.5% |
| Amounts payable within one year | 42/48 | €6,180 | €20,118 | +€13,938 | +225.5% |
| Trade debts | 44 | €4,190 | €2,276 | -€1,915 | -45.7% |
| Suppliers | 440/4 | €4,190 | €2,276 | -€1,915 | -45.7% |
| Taxes, remuneration and social security | 45 | €1,990 | €14,473 | +€12,483 | +627.3% |
| Taxes | 450/3 | €1,990 | €8,473 | +€6,483 | +325.8% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | - | €3,370 | +€3,370 | |
| Non-recurring operating income | 76A | - | €11,157 | +€11,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €1,204 | -€183 | -13.2% |
| Other operating charges | 640/8 | €1,433 | €3,589 | +€2,156 | +150.5% |
| Gross operating margin | 9900 | €31,206 | €7,801 | -€23,405 | -75.0% |
| Operating profit (loss) | 9901 | €28,386 | €3,007 | -€25,379 | -89.4% |
| Financial income | 75/76B | €66 | €16 | -€50 | -76.4% |
| Recurring financial income | 75 | €66 | €16 | -€50 | -76.4% |
| Financial charges | 65/66B | €109 | €4,698 | +€4,589 | +4217.5% |
| Recurring financial charges | 65 | €109 | €4,698 | +€4,589 | +4217.5% |
| Profit (loss) for the period before taxes | 9903 | €28,343 | -€1,675 | -€30,018 | |
| Income taxes | 67/77 | €8,444 | €277 | -€8,167 | -96.7% |
| Profit (loss) for the period | 9904 | €19,899 | -€1,952 | -€21,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,899 | -€1,952 | -€21,851 |
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 7 October 2026 via checked.be.