BEVACOM: 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.
BEVACOM
Largest movements
- Cash +€18,930
up €18,930 (+209.3%), from €9,046 to €27,976
mainly Net result for the year (+€19,068) and Depreciation (+€13,881)
- Tangible fixed assets -€13,369
down €13,369 (-10.9%), from €122,924 to €109,555
of which Furniture and vehicles: -€9,190
- Profit (loss) carried forward +€120,968
up €120,968, from -€81,117 to €39,851
- Reserves -€101,900
down €101,900 (-14.5%), from €701,260 to €599,360
- Other debts -€11,648
down €11,648 (-71.2%), from €16,349 to €4,701
- Gross operating margin +€37,812
up €37,812, from -€9,434 to €28,378
- Financial income -€3,289
down €3,289 (-24.7%), from €13,339 to €10,049
- Taxes +€1,915
up €1,915 (+442.2%), from €433 to €2,348
- Other operating charges -€557
down €557 (-17.7%), from €3,141 to €2,584
- Depreciation -€496
down €496 (-3.5%), from €14,377 to €13,881
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 | €659,991 | €668,956 | +€8,965 | +1.4% |
| Fixed assets | 21/28 | €122,949 | €109,580 | -€13,369 | -10.9% |
| Tangible fixed assets | 22/27 | €122,924 | €109,555 | -€13,369 | -10.9% |
| Land and buildings | 22 | €112,280 | €108,467 | -€3,813 | -3.4% |
| Plant, machinery and equipment | 23 | €996 | €629 | -€366 | -36.8% |
| Furniture and vehicles | 24 | €9,648 | €459 | -€9,190 | -95.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €537,042 | €559,376 | +€22,333 | +4.2% |
| Amounts receivable within one year | 40/41 | €22,435 | €24,426 | +€1,990 | +8.9% |
| Trade receivables | 40 | €15,374 | €19,739 | +€4,365 | +28.4% |
| Other amounts receivable | 41 | €7,061 | €4,687 | -€2,375 | -33.6% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,046 | €27,976 | +€18,930 | +209.3% |
| Deferred charges and accrued income | 490/1 | €5,562 | €6,975 | +€1,413 | +25.4% |
| Total equity and liabilities | 10/49 | €659,991 | €668,956 | +€8,965 | +1.4% |
| Equity | 10/15 | €638,743 | €657,811 | +€19,068 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €701,260 | €599,360 | -€101,900 | -14.5% |
| Distributable reserves | 133 | €701,260 | €599,360 | -€101,900 | -14.5% |
| Profit (loss) carried forward | 14 | -€81,117 | €39,851 | +€120,968 | |
| Amounts payable | 17/49 | €21,248 | €11,145 | -€10,103 | -47.5% |
| Amounts payable after more than one year | 17 | - | €300 | +€300 | |
| Other amounts payable | 178/9 | - | €300 | +€300 | |
| Amounts payable within one year | 42/48 | €21,248 | €10,845 | -€10,403 | -49.0% |
| Trade debts | 44 | €230 | €211 | -€19 | -8.3% |
| Suppliers | 440/4 | €230 | €211 | -€19 | -8.3% |
| Taxes, remuneration and social security | 45 | €4,669 | €5,933 | +€1,264 | +27.1% |
| Taxes | 450/3 | €4,669 | €5,933 | +€1,264 | +27.1% |
| Other amounts payable | 47/48 | €16,349 | €4,701 | -€11,648 | -71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,377 | €13,881 | -€496 | -3.5% |
| Other operating charges | 640/8 | €3,141 | €2,584 | -€557 | -17.7% |
| Gross operating margin | 9900 | -€9,434 | €28,378 | +€37,812 | |
| Operating profit (loss) | 9901 | -€26,952 | €11,913 | +€38,865 | |
| Financial income | 75/76B | €13,339 | €10,049 | -€3,289 | -24.7% |
| Recurring financial income | 75 | €13,339 | €10,049 | -€3,289 | -24.7% |
| Financial charges | 65/66B | €577 | €546 | -€30 | -5.3% |
| Recurring financial charges | 65 | €577 | €546 | -€30 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,190 | €21,416 | +€35,606 | |
| Income taxes | 67/77 | €433 | €2,348 | +€1,915 | +442.2% |
| Profit (loss) for the period | 9904 | -€14,623 | €19,068 | +€33,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,623 | €19,068 | +€33,691 |
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 5 October 2026 via checked.be.