BEVA INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Tangible fixed assets -€91,662
down €91,662 (-18.1%), from €505,743 to €414,081
of which Land and buildings: -€93,301
- Deferred charges and accrued income +€61,965
up €61,965 (+194.9%), from €31,801 to €93,766
- Cash +€15,749
up €15,749 (+35.4%), from €44,533 to €60,281
mainly Investment in fixed assets (net) (+€74,096) and Depreciation (+€17,566)
- Debts after one year -€12,849
down €12,849 (-2.9%), from €444,923 to €432,074
- Other operating charges -€20,244
down €20,244 (-90.5%), from €22,369 to €2,125
- Gross operating margin -€11,925
down €11,925 (-22.2%), from €53,649 to €41,724
- Financial charges +€5,931
up €5,931 (+39.5%), from €15,021 to €20,952
- Depreciation -€1,343
down €1,343 (-7.1%), from €18,909 to €17,566
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 | €622,583 | €607,725 | -€14,858 | -2.4% |
| Fixed assets | 21/28 | €508,539 | €416,877 | -€91,662 | -18.0% |
| Tangible fixed assets | 22/27 | €505,743 | €414,081 | -€91,662 | -18.1% |
| Land and buildings | 22 | €504,539 | €411,238 | -€93,301 | -18.5% |
| Plant, machinery and equipment | 23 | €1,205 | €570 | -€635 | -52.7% |
| Furniture and vehicles | 24 | - | €2,273 | +€2,273 | |
| Financial fixed assets | 28 | €2,796 | €2,796 | = | 0.0% |
| Current assets | 29/58 | €114,044 | €190,848 | +€76,804 | +67.3% |
| Amounts receivable within one year | 40/41 | €34,710 | €33,801 | -€909 | -2.6% |
| Trade receivables | 40 | €11,801 | €11,801 | = | 0.0% |
| Other amounts receivable | 41 | €22,909 | €22,000 | -€909 | -4.0% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,533 | €60,281 | +€15,749 | +35.4% |
| Deferred charges and accrued income | 490/1 | €31,801 | €93,766 | +€61,965 | +194.9% |
| Total equity and liabilities | 10/49 | €622,583 | €607,725 | -€14,858 | -2.4% |
| Equity | 10/15 | €145,102 | €144,873 | -€229 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €126,510 | €126,281 | -€229 | -0.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,076 | €17,098 | -€3,978 | -18.9% |
| Distributable reserves | 133 | €103,575 | €107,324 | +€3,749 | +3.6% |
| Provisions and deferred taxes | 16 | €3,672 | €2,671 | -€1,001 | -27.3% |
| Deferred taxes | 168 | €3,672 | €2,671 | -€1,001 | -27.3% |
| Amounts payable | 17/49 | €473,808 | €460,181 | -€13,627 | -2.9% |
| Amounts payable after more than one year | 17 | €444,923 | €432,074 | -€12,849 | -2.9% |
| Financial debts | 170/4 | €444,923 | €432,074 | -€12,849 | -2.9% |
| Amounts payable within one year | 42/48 | €28,885 | €25,873 | -€3,013 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €17,401 | €12,849 | -€4,552 | -26.2% |
| Trade debts | 44 | €7,358 | €4,471 | -€2,887 | -39.2% |
| Suppliers | 440/4 | €7,358 | €4,471 | -€2,887 | -39.2% |
| Taxes, remuneration and social security | 45 | €4,126 | €5,223 | +€1,097 | +26.6% |
| Taxes | 450/3 | €4,126 | €5,223 | +€1,097 | +26.6% |
| Other amounts payable | 47/48 | - | €3,330 | +€3,330 | |
| Accrued charges and deferred income | 492/3 | - | €2,234 | +€2,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,909 | €17,566 | -€1,343 | -7.1% |
| Other operating charges | 640/8 | €22,369 | €2,125 | -€20,244 | -90.5% |
| Gross operating margin | 9900 | €53,649 | €41,724 | -€11,925 | -22.2% |
| Operating profit (loss) | 9901 | €12,370 | €22,032 | +€9,662 | +78.1% |
| Financial income | 75/76B | €161 | €186 | +€25 | +15.5% |
| Recurring financial income | 75 | €161 | €186 | +€25 | +15.5% |
| Financial charges | 65/66B | €15,021 | €20,952 | +€5,931 | +39.5% |
| Recurring financial charges | 65 | €15,021 | €20,952 | +€5,931 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,491 | €1,266 | +€3,756 | |
| Transfer from deferred taxes | 780 | €1,001 | €1,001 | = | 0.0% |
| Income taxes | 67/77 | €2,400 | €2,496 | +€96 | +4.0% |
| Profit (loss) for the period | 9904 | -€3,889 | -€229 | +€3,660 | +94.1% |
| Transfer from tax-exempt reserves | 789 | €3,978 | €3,978 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89 | €3,749 | +€3,660 | +4131.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.