BEVA Invest: 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.
BEVA Invest
Largest movements
- Receivables within one year +€43,670
up €43,670 (+10.5%), from €417,646 to €461,316
of which Other amounts receivable: +€31,267
- Cash -€7,735
down €7,735 (-84.9%), from €9,110 to €1,374
mainly Receivables within one year (-€43,670) and Tax, wage and social debts (-€9,611)
- Trade debts +€27,469
up €27,469 (+1,873%), from €1,467 to €28,936
- Reserves +€17,490
up €17,490 (+5.8%), from €303,027 to €320,517
of which Distributable reserves: +€17,490
- Tax, wage and social debts -€9,611
down €9,611 (-17.0%), from €56,433 to €46,822
- Gross operating margin -€22,638
down €22,638 (-38.4%), from €59,015 to €36,378
- Taxes -€7,254
down €7,254 (-42.3%), from €17,169 to €9,915
- Other operating charges -€1,293
down €1,293 (-48.6%), from €2,662 to €1,369
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.
Derived cash bridge
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 | €438,096 | €473,444 | +€35,348 | +8.1% |
| Fixed assets | 21/28 | €9,965 | €9,279 | -€686 | -6.9% |
| Tangible fixed assets | 22/27 | €9,965 | €9,279 | -€686 | -6.9% |
| Land and buildings | 22 | €9,473 | €8,130 | -€1,343 | -14.2% |
| Furniture and vehicles | 24 | €493 | €1,149 | +€656 | +133% |
| Current assets | 29/58 | €428,130 | €464,165 | +€36,034 | +8.4% |
| Stocks and contracts in progress | 3 | €1,159 | €1,159 | = | 0.0% |
| Stocks | 30/36 | €1,159 | €1,159 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €417,646 | €461,316 | +€43,670 | +10.5% |
| Trade receivables | 40 | €11,958 | €24,361 | +€12,403 | +104% |
| Other amounts receivable | 41 | €405,688 | €436,954 | +€31,267 | +7.7% |
| Cash at bank and in hand | 54/58 | €9,110 | €1,374 | -€7,735 | -84.9% |
| Deferred charges and accrued income | 490/1 | €216 | €316 | +€100 | +46.4% |
| Total equity and liabilities | 10/49 | €438,096 | €473,444 | +€35,348 | +8.1% |
| Equity | 10/15 | €365,000 | €382,491 | +€17,490 | +4.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | - | €61,973 | +€61,973 | |
| Issued capital | 100 | - | €61,973 | +€61,973 | |
| Reserves | 13 | €303,027 | €320,517 | +€17,490 | +5.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | - | €6,197 | +€6,197 | |
| Other | 1319 | €6,197 | - | -€6,197 | |
| Distributable reserves | 133 | €296,830 | €314,320 | +€17,490 | +5.9% |
| Amounts payable | 17/49 | €73,095 | €90,953 | +€17,858 | +24.4% |
| Amounts payable within one year | 42/48 | €71,731 | €89,588 | +€17,858 | +24.9% |
| Trade debts | 44 | €1,467 | €28,936 | +€27,469 | +1,873% |
| Suppliers | 440/4 | €1,467 | €28,936 | +€27,469 | +1,873% |
| Advances received on contracts in progress | 46 | €8,831 | €8,831 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €56,433 | €46,822 | -€9,611 | -17.0% |
| Taxes | 450/3 | €56,433 | €46,822 | -€9,611 | -17.0% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,365 | €1,365 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,545 | €1,880 | +€335 | +21.7% |
| Other operating charges | 640/8 | €2,662 | €1,369 | -€1,293 | -48.6% |
| Gross operating margin | 9900 | €59,015 | €36,378 | -€22,638 | -38.4% |
| Operating profit (loss) | 9901 | €54,808 | €33,129 | -€21,679 | -39.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,208 | €724 | -€484 | -40.1% |
| Recurring financial charges | 65 | €1,208 | €724 | -€484 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €53,600 | €32,405 | -€21,195 | -39.5% |
| Income taxes | 67/77 | €17,169 | €9,915 | -€7,254 | -42.3% |
| Profit (loss) for the period | 9904 | €36,431 | €22,490 | -€13,941 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,431 | €22,490 | -€13,941 | -38.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.