BEVA PLUS: 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 PLUS
Largest movements
- Tangible fixed assets -€271,268
down €271,268 (-18.1%), from €1.5m to €1.2m
of which Land and buildings: -€232,993
- Cash +€183,093
up €183,093 (+94.1%), from €194,633 to €377,726
mainly Investment in fixed assets (net) (+€156,367) and Depreciation (+€115,701)
- Receivables within one year -€61,497
down €61,497 (-23.7%), from €258,952 to €197,455
of which Other amounts receivable: -€36,071
- Deferred charges and accrued income +€30,696
up €30,696 (+56.4%), from €54,468 to €85,164
- Reserves +€77,019
up €77,019 (+9.3%), from €828,012 to €905,031
- Debts after one year -€73,402
down €73,402 (-26.9%), from €272,749 to €199,347
- Tax, wage and social debts -€70,457
down €70,457 (-66.4%), from €106,118 to €35,661
of which Remuneration and social security: -€42,514
- Trade debts -€61,606
down €61,606 (-22.7%), from €270,877 to €209,271
- Accrued charges and deferred income +€30,279
up €30,279 (+7.1%), from €424,777 to €455,057
- Staff costs +€20,007
up €20,007 (+3.2%), from €623,344 to €643,351
- Financial charges -€10,299
down €10,299 (-37.5%), from €27,478 to €17,179
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 | €2,009,463 | €1,889,703 | -€119,760 | -6.0% |
| Fixed assets | 21/28 | €1,499,662 | €1,227,594 | -€272,068 | -18.1% |
| Tangible fixed assets | 22/27 | €1,498,862 | €1,227,594 | -€271,268 | -18.1% |
| Land and buildings | 22 | €1,335,834 | €1,102,841 | -€232,993 | -17.4% |
| Plant, machinery and equipment | 23 | €2,885 | €1,711 | -€1,174 | -40.7% |
| Furniture and vehicles | 24 | €160,143 | €123,042 | -€37,101 | -23.2% |
| Financial fixed assets | 28 | €800 | €0 | -€800 | -100% |
| Current assets | 29/58 | €509,801 | €662,109 | +€152,308 | +29.9% |
| Stocks and contracts in progress | 3 | €1,748 | €1,764 | +€16 | +0.9% |
| Stocks | 30/36 | €1,748 | €1,764 | +€16 | +0.9% |
| Amounts receivable within one year | 40/41 | €258,952 | €197,455 | -€61,497 | -23.7% |
| Trade receivables | 40 | €211,307 | €185,882 | -€25,426 | -12.0% |
| Other amounts receivable | 41 | €47,645 | €11,573 | -€36,071 | -75.7% |
| Cash at bank and in hand | 54/58 | €194,633 | €377,726 | +€183,093 | +94.1% |
| Deferred charges and accrued income | 490/1 | €54,468 | €85,164 | +€30,696 | +56.4% |
| Total equity and liabilities | 10/49 | €2,009,463 | €1,889,703 | -€119,760 | -6.0% |
| Equity | 10/15 | €838,212 | €915,231 | +€77,019 | +9.2% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €828,012 | €905,031 | +€77,019 | +9.3% |
| Distributable reserves | 133 | €828,012 | €905,031 | +€77,019 | +9.3% |
| Amounts payable | 17/49 | €1,171,251 | €974,472 | -€196,780 | -16.8% |
| Amounts payable after more than one year | 17 | €272,749 | €199,347 | -€73,402 | -26.9% |
| Financial debts | 170/4 | €272,749 | €199,347 | -€73,402 | -26.9% |
| Amounts payable within one year | 42/48 | €473,725 | €320,068 | -€153,657 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €93,539 | €73,402 | -€20,137 | -21.5% |
| Financial debts | 43 | €3,029 | €1,614 | -€1,414 | -46.7% |
| Credit institutions | 430/8 | €3,029 | €1,614 | -€1,414 | -46.7% |
| Trade debts | 44 | €270,877 | €209,271 | -€61,606 | -22.7% |
| Suppliers | 440/4 | €270,877 | €209,271 | -€61,606 | -22.7% |
| Taxes, remuneration and social security | 45 | €106,118 | €35,661 | -€70,457 | -66.4% |
| Taxes | 450/3 | €28,455 | €513 | -€27,943 | -98.2% |
| Remuneration and social security | 454/9 | €77,663 | €35,149 | -€42,514 | -54.7% |
| Other amounts payable | 47/48 | €162 | €119 | -€43 | -26.5% |
| Accrued charges and deferred income | 492/3 | €424,777 | €455,057 | +€30,279 | +7.1% |
| Non-recurring operating income | 76A | €8,500 | €36,402 | +€27,902 | +328% |
| Remuneration, social security and pensions | 62 | €623,344 | €643,351 | +€20,007 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,965 | €115,701 | -€5,264 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,158 | €0 | +€2,158 | |
| Other operating charges | 640/8 | €18,311 | €18,315 | +€4 | 0.0% |
| Non-recurring operating charges | 66A | €500 | €5,768 | +€5,268 | +1,054% |
| Gross operating margin | 9900 | €881,424 | €873,531 | -€7,893 | -0.9% |
| Operating profit (loss) | 9901 | €120,462 | €90,397 | -€30,065 | -25.0% |
| Financial income | 75/76B | €34,724 | €34,107 | -€616 | -1.8% |
| Recurring financial income | 75 | €34,724 | €34,107 | -€616 | -1.8% |
| Financial charges | 65/66B | €27,478 | €17,179 | -€10,299 | -37.5% |
| Recurring financial charges | 65 | €27,478 | €17,179 | -€10,299 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €127,707 | €107,326 | -€20,382 | -16.0% |
| Income taxes | 67/77 | €38,198 | €30,306 | -€7,892 | -20.7% |
| Profit (loss) for the period | 9904 | €89,509 | €77,019 | -€12,490 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,509 | €77,019 | -€12,490 | -14.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.