BEVA METAL: 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 METAL
Largest movements
- Tangible fixed assets -€275,949
down €275,949 (-5.9%), from €4.6m to €4.4m
of which Land and buildings: -€169,134
- Stocks and contracts +€227,226
up €227,226 (+28.2%), from €806,150 to €1.0m
- Receivables within one year +€187,271
up €187,271 (+10.9%), from €1.7m to €1.9m
of which Trade receivables: +€335,909
- Cash -€106,773
down €106,773 (-23.5%), from €453,910 to €347,137
mainly Debts after one year (-€506,292) and Stocks and contracts (-€227,226)
- Debts after one year -€506,292
down €506,292 (-32.8%), from €1.5m to €1.0m
- Other debts +€321,868
up €321,868 (+33.2%), from €968,025 to €1.3m
- Short-term financial debts +€150,000
up €150,000 (+13.0%), from €1.2m to €1.3m
- Profit (loss) carried forward +€144,215
up €144,215 (+6.8%), from €2.1m to €2.3m
- Trade debts -€86,627
down €86,627 (-9.7%), from €890,067 to €803,440
- Staff costs +€169,335
up €169,335 (+8.8%), from €1.9m to €2.1m
- Gross operating margin +€137,817
up €137,817 (+5.2%), from €2.7m to €2.8m
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 | €7,633,353 | €7,678,295 | +€44,942 | +0.6% |
| Fixed assets | 21/28 | €4,646,016 | €4,370,068 | -€275,949 | -5.9% |
| Tangible fixed assets | 22/27 | €4,645,842 | €4,369,893 | -€275,949 | -5.9% |
| Land and buildings | 22 | €3,951,791 | €3,782,657 | -€169,134 | -4.3% |
| Plant, machinery and equipment | 23 | €303,146 | €245,923 | -€57,223 | -18.9% |
| Furniture and vehicles | 24 | €69,885 | €59,002 | -€10,883 | -15.6% |
| Leasing and similar rights | 25 | €321,020 | €282,311 | -€38,709 | -12.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €2,987,336 | €3,308,227 | +€320,891 | +10.7% |
| Stocks and contracts in progress | 3 | €806,150 | €1,033,376 | +€227,226 | +28.2% |
| Stocks | 30/36 | €806,150 | €1,033,376 | +€227,226 | +28.2% |
| Amounts receivable within one year | 40/41 | €1,721,325 | €1,908,596 | +€187,271 | +10.9% |
| Trade receivables | 40 | €1,549,226 | €1,885,135 | +€335,909 | +21.7% |
| Other amounts receivable | 41 | €172,099 | €23,461 | -€148,638 | -86.4% |
| Cash at bank and in hand | 54/58 | €453,910 | €347,137 | -€106,773 | -23.5% |
| Deferred charges and accrued income | 490/1 | €5,952 | €19,118 | +€13,167 | +221.2% |
| Total equity and liabilities | 10/49 | €7,633,353 | €7,678,295 | +€44,942 | +0.6% |
| Equity | 10/15 | €2,250,450 | €2,394,665 | +€144,215 | +6.4% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €27,748 | €27,748 | = | 0.0% |
| Distributable reserves | 133 | €27,748 | €27,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,129,742 | €2,273,956 | +€144,215 | +6.8% |
| Amounts payable | 17/49 | €5,382,902 | €5,283,630 | -€99,272 | -1.8% |
| Amounts payable after more than one year | 17 | €1,542,315 | €1,036,024 | -€506,292 | -32.8% |
| Financial debts | 170/4 | €1,542,315 | €1,036,024 | -€506,292 | -32.8% |
| Amounts payable within one year | 42/48 | €3,840,587 | €4,247,606 | +€407,019 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €662,486 | €670,464 | +€7,978 | +1.2% |
| Financial debts | 43 | €1,150,000 | €1,300,000 | +€150,000 | +13.0% |
| Credit institutions | 430/8 | €1,150,000 | €1,300,000 | +€150,000 | +13.0% |
| Trade debts | 44 | €890,067 | €803,440 | -€86,627 | -9.7% |
| Suppliers | 440/4 | €890,067 | €803,440 | -€86,627 | -9.7% |
| Taxes, remuneration and social security | 45 | €170,009 | €183,810 | +€13,800 | +8.1% |
| Taxes | 450/3 | - | €1,522 | +€1,522 | |
| Remuneration and social security | 454/9 | €170,009 | €182,288 | +€12,279 | +7.2% |
| Other amounts payable | 47/48 | €968,025 | €1,289,893 | +€321,868 | +33.2% |
| Non-recurring operating income | 76A | €776 | - | -€776 | |
| Remuneration, social security and pensions | 62 | €1,925,820 | €2,095,156 | +€169,335 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382,368 | €364,708 | -€17,660 | -4.6% |
| Other operating charges | 640/8 | €30,101 | €30,479 | +€378 | +1.3% |
| Gross operating margin | 9900 | €2,667,961 | €2,805,778 | +€137,817 | +5.2% |
| Operating profit (loss) | 9901 | €329,672 | €315,435 | -€14,236 | -4.3% |
| Financial income | 75/76B | €2,280 | €10,165 | +€7,886 | +345.9% |
| Recurring financial income | 75 | €2,280 | €10,165 | +€7,886 | +345.9% |
| Financial charges | 65/66B | €145,487 | €129,864 | -€15,623 | -10.7% |
| Recurring financial charges | 65 | €145,487 | €129,864 | -€15,623 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €186,464 | €195,736 | +€9,272 | +5.0% |
| Income taxes | 67/77 | €49,569 | €51,522 | +€1,953 | +3.9% |
| Profit (loss) for the period | 9904 | €136,895 | €144,215 | +€7,320 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €136,895 | €144,215 | +€7,320 | +5.3% |
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 3 October 2026 via checked.be.