BEVAC Engineering: 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.
BEVAC Engineering
Largest movements
- Receivables within one year +€148,025
up €148,025 (+29.0%), from €510,615 to €658,640
of which Trade receivables: +€160,207
- Cash -€45,209
down €45,209 (-13.8%), from €327,037 to €281,828
mainly Receivables within one year (-€148,025) and Investment in fixed assets (net) (-€32,396)
- Tangible fixed assets -€21,269
down €21,269 (-20.8%), from €102,387 to €81,118
of which Furniture and vehicles: -€25,396
- Financial fixed assets +€14,633
up €14,633 (+9.1%), from €161,540 to €176,173
- Tax, wage and social debts +€63,100
up €63,100 (+87.4%), from €72,167 to €135,267
of which Taxes: +€65,288
- Profit (loss) carried forward +€29,408
up €29,408 (+4.4%), from €670,232 to €699,640
- Gross operating margin +€93,804
up €93,804 (+29.9%), from €313,306 to €407,110
- Staff costs +€48,258
up €48,258 (+12.7%), from €379,595 to €427,853
- Financial income -€28,673
down €28,673 (-20.4%), from €140,714 to €112,041
of which Non-recurring financial income: -€29,929
- Depreciation +€5,126
up €5,126 (+15.1%), from €33,906 to €39,032
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 | €1,101,579 | €1,197,759 | +€96,180 | +8.7% |
| Fixed assets | 21/28 | €263,927 | €257,291 | -€6,636 | -2.5% |
| Tangible fixed assets | 22/27 | €102,387 | €81,118 | -€21,269 | -20.8% |
| Plant, machinery and equipment | 23 | €1,228 | €5,355 | +€4,127 | +336.1% |
| Furniture and vehicles | 24 | €101,159 | €75,763 | -€25,396 | -25.1% |
| Financial fixed assets | 28 | €161,540 | €176,173 | +€14,633 | +9.1% |
| Current assets | 29/58 | €837,652 | €940,468 | +€102,816 | +12.3% |
| Amounts receivable within one year | 40/41 | €510,615 | €658,640 | +€148,025 | +29.0% |
| Trade receivables | 40 | €468,433 | €628,640 | +€160,207 | +34.2% |
| Other amounts receivable | 41 | €42,182 | €30,000 | -€12,182 | -28.9% |
| Cash at bank and in hand | 54/58 | €327,037 | €281,828 | -€45,209 | -13.8% |
| Total equity and liabilities | 10/49 | €1,101,579 | €1,197,759 | +€96,180 | +8.7% |
| Equity | 10/15 | €676,532 | €705,940 | +€29,408 | +4.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €670,232 | €699,640 | +€29,408 | +4.4% |
| Amounts payable | 17/49 | €425,047 | €491,819 | +€66,772 | +15.7% |
| Amounts payable within one year | 42/48 | €425,047 | €491,819 | +€66,772 | +15.7% |
| Trade debts | 44 | €338,034 | €342,478 | +€4,444 | +1.3% |
| Suppliers | 440/4 | €338,034 | €342,478 | +€4,444 | +1.3% |
| Taxes, remuneration and social security | 45 | €72,167 | €135,267 | +€63,100 | +87.4% |
| Taxes | 450/3 | €19,274 | €84,562 | +€65,288 | +338.7% |
| Remuneration and social security | 454/9 | €52,893 | €50,705 | -€2,188 | -4.1% |
| Other amounts payable | 47/48 | €14,846 | €14,074 | -€772 | -5.2% |
| Non-recurring operating income | 76A | - | €1,878 | +€1,878 | |
| Remuneration, social security and pensions | 62 | €379,595 | €427,853 | +€48,258 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,906 | €39,032 | +€5,126 | +15.1% |
| Other operating charges | 640/8 | €4,026 | €2,090 | -€1,936 | -48.1% |
| Gross operating margin | 9900 | €313,306 | €407,110 | +€93,804 | +29.9% |
| Operating profit (loss) | 9901 | -€104,221 | -€61,865 | +€42,356 | +40.6% |
| Financial income | 75/76B | €140,714 | €112,041 | -€28,673 | -20.4% |
| Recurring financial income | 75 | €1,285 | €2,541 | +€1,256 | +97.7% |
| Non-recurring financial income | 76B | €139,429 | €109,500 | -€29,929 | -21.5% |
| Financial charges | 65/66B | €1,043 | €176 | -€867 | -83.1% |
| Recurring financial charges | 65 | €1,043 | €176 | -€867 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €35,450 | €50,000 | +€14,550 | +41.0% |
| Income taxes | 67/77 | €17,379 | €20,592 | +€3,213 | +18.5% |
| Profit (loss) for the period | 9904 | €18,071 | €29,408 | +€11,337 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,071 | €29,408 | +€11,337 | +62.7% |
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 2 October 2026 via checked.be.