BEVACO Services: 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.
BEVACO Services
Largest movements
- Cash +€33,595
up €33,595 (+47.0%), from €71,440 to €105,035
mainly Depreciation (+€20,754) and Net result for the year (+€19,341)
- Tangible fixed assets -€18,021
down €18,021 (-27.6%), from €65,309 to €47,287
of which Furniture and vehicles: -€18,926
- Reserves +€19,300
up €19,300 (+18.9%), from €102,080 to €121,380
- Accrued charges and deferred income -€1,983
down €1,983 (-51.7%), from €3,835 to €1,851
- Gross operating margin -€10,309
down €10,309 (-16.9%), from €61,142 to €50,833
- Taxes -€2,570
down €2,570 (-24.1%), from €10,678 to €8,108
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 | €151,707 | €167,736 | +€16,028 | +10.6% |
| Fixed assets | 21/28 | €65,309 | €47,287 | -€18,021 | -27.6% |
| Tangible fixed assets | 22/27 | €65,309 | €47,287 | -€18,021 | -27.6% |
| Plant, machinery and equipment | 23 | €3,953 | €4,857 | +€905 | +22.9% |
| Furniture and vehicles | 24 | €61,356 | €42,430 | -€18,926 | -30.8% |
| Current assets | 29/58 | €86,399 | €120,448 | +€34,050 | +39.4% |
| Amounts receivable within one year | 40/41 | €13,324 | €13,682 | +€358 | +2.7% |
| Trade receivables | 40 | €11,543 | €11,898 | +€355 | +3.1% |
| Other amounts receivable | 41 | €1,782 | €1,784 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €71,440 | €105,035 | +€33,595 | +47.0% |
| Deferred charges and accrued income | 490/1 | €1,634 | €1,731 | +€97 | +5.9% |
| Total equity and liabilities | 10/49 | €151,707 | €167,736 | +€16,028 | +10.6% |
| Equity | 10/15 | €112,170 | €131,511 | +€19,341 | +17.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €102,080 | €121,380 | +€19,300 | +18.9% |
| Distributable reserves | 133 | €102,080 | €121,380 | +€19,300 | +18.9% |
| Profit (loss) carried forward | 14 | €90 | €131 | +€41 | +45.2% |
| Amounts payable | 17/49 | €39,537 | €36,225 | -€3,312 | -8.4% |
| Amounts payable within one year | 42/48 | €35,702 | €34,373 | -€1,329 | -3.7% |
| Trade debts | 44 | €375 | €380 | +€5 | +1.4% |
| Suppliers | 440/4 | €375 | €380 | +€5 | +1.4% |
| Taxes, remuneration and social security | 45 | €10,098 | €8,598 | -€1,499 | -14.8% |
| Taxes | 450/3 | €10,098 | €8,598 | -€1,499 | -14.8% |
| Other amounts payable | 47/48 | €25,229 | €25,395 | +€165 | +0.7% |
| Accrued charges and deferred income | 492/3 | €3,835 | €1,851 | -€1,983 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,265 | €20,754 | -€511 | -2.4% |
| Other operating charges | 640/8 | €1,038 | €782 | -€256 | -24.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €61,142 | €50,833 | -€10,309 | -16.9% |
| Operating profit (loss) | 9901 | €38,838 | €29,296 | -€9,542 | -24.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,023 | €1,847 | -€176 | -8.7% |
| Recurring financial charges | 65 | €2,023 | €1,847 | -€176 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €36,815 | €27,449 | -€9,366 | -25.4% |
| Income taxes | 67/77 | €10,678 | €8,108 | -€2,570 | -24.1% |
| Profit (loss) for the period | 9904 | €26,137 | €19,341 | -€6,797 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,137 | €19,341 | -€6,797 | -26.0% |
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 4 October 2026 via checked.be.