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
- Tangible fixed assets +€1.0m
up €1.0m (+188%), from €551,095 to €1.6m
of which Land and buildings: +€1.0m
- Receivables within one year -€67,131
down €67,131 (-12.3%), from €545,767 to €478,636
of which Trade receivables: -€87,340
- Debts after one year +€631,107
up €631,107 (+149%), from €423,874 to €1.1m
- Short-term financial debts +€151,000
new in 2025: €151,000
- Other debts +€116,295
up €116,295 (+77.2%), from €150,634 to €266,929
- Reserves +€83,894
up €83,894 (+25.2%), from €333,055 to €416,949
of which Distributable reserves: +€83,894
- Tax, wage and social debts -€51,896
down €51,896 (-47.6%), from €108,977 to €57,081
- Gross operating margin +€107,112
up €107,112 (+50.0%), from €214,369 to €321,481
- Other operating charges +€104,819
up €104,819 (+2,482%), from €4,224 to €109,043
- Financial charges +€12,344
up €12,344 (+1,839%), from €671 to €13,015
- Depreciation +€5,397
up €5,397 (+17.5%), from €30,767 to €36,164
- Financial income +€3,778
up €3,778 (+1,399,356%), from €0 to €3,779
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 | €1,121,482 | €2,068,860 | +€947,378 | +84.5% |
| Fixed assets | 21/28 | €551,095 | €1,585,069 | +€1.0m | +188% |
| Tangible fixed assets | 22/27 | €551,095 | €1,585,069 | +€1.0m | +188% |
| Land and buildings | 22 | €551,095 | €1,585,069 | +€1.0m | +188% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €570,387 | €483,791 | -€86,595 | -15.2% |
| Amounts receivable within one year | 40/41 | €545,767 | €478,636 | -€67,131 | -12.3% |
| Trade receivables | 40 | €500,220 | €412,880 | -€87,340 | -17.5% |
| Other amounts receivable | 41 | €45,548 | €65,757 | +€20,209 | +44.4% |
| Cash at bank and in hand | 54/58 | €24,619 | €5,155 | -€19,464 | -79.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,121,482 | €2,068,860 | +€947,378 | +84.5% |
| Equity | 10/15 | €351,655 | €435,549 | +€83,894 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €333,055 | €416,949 | +€83,894 | +25.2% |
| Non-distributable reserves | 130/1 | €654 | €654 | = | 0.0% |
| Reserves not available under the articles | 1311 | €654 | €654 | = | 0.0% |
| Distributable reserves | 133 | €332,401 | €416,295 | +€83,894 | +25.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €769,827 | €1,633,311 | +€863,484 | +112% |
| Amounts payable after more than one year | 17 | €423,874 | €1,054,982 | +€631,107 | +149% |
| Financial debts | 170/4 | €423,874 | €1,054,982 | +€631,107 | +149% |
| Amounts payable within one year | 42/48 | €345,953 | €578,330 | +€232,377 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €55,762 | €78,380 | +€22,618 | +40.6% |
| Financial debts | 43 | - | €151,000 | +€151,000 | |
| Other loans | 439 | - | €151,000 | +€151,000 | |
| Trade debts | 44 | €30,580 | €24,940 | -€5,641 | -18.4% |
| Suppliers | 440/4 | €30,580 | €24,940 | -€5,641 | -18.4% |
| Taxes, remuneration and social security | 45 | €108,977 | €57,081 | -€51,896 | -47.6% |
| Taxes | 450/3 | €108,977 | €57,081 | -€51,896 | -47.6% |
| Other amounts payable | 47/48 | €150,634 | €266,929 | +€116,295 | +77.2% |
| Non-recurring operating income | 76A | €67,497 | - | -€67,497 | |
| Remuneration, social security and pensions | 62 | - | €2,770 | +€2,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,767 | €36,164 | +€5,397 | +17.5% |
| Other operating charges | 640/8 | €4,224 | €109,043 | +€104,819 | +2,482% |
| Gross operating margin | 9900 | €214,369 | €321,481 | +€107,112 | +50.0% |
| Operating profit (loss) | 9901 | €179,378 | €173,503 | -€5,875 | -3.3% |
| Financial income | 75/76B | €0 | €3,779 | +€3,778 | +1,399,356% |
| Recurring financial income | 75 | €0 | €3,779 | +€3,778 | +1,399,356% |
| Financial charges | 65/66B | €671 | €13,015 | +€12,344 | +1,839% |
| Recurring financial charges | 65 | €671 | €13,015 | +€12,344 | +1,839% |
| Profit (loss) for the period before taxes | 9903 | €178,707 | €164,267 | -€14,440 | -8.1% |
| Income taxes | 67/77 | €44,712 | €45,079 | +€368 | +0.8% |
| Profit (loss) for the period | 9904 | €133,996 | €119,188 | -€14,808 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €133,996 | €119,188 | -€14,808 | -11.1% |
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 17 October 2026 via checked.be.