Bevacon: 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.
Bevacon
Largest movements
- Tangible fixed assets +€366,656
up €366,656 (+7,987%), from €4,591 to €371,246
of which Land and buildings: +€367,632
- Cash +€45,945
up €45,945 (+262%), from €17,538 to €63,483
mainly Debts after one year (+€354,969) and Net result for the year (+€30,764)
- Debts after one year +€354,969
new in 2025: €354,969
- Other debts +€30,764
new in 2025: €30,764
- Current portion of long-term debt +€12,157
up €12,157 (+548%), from €2,219 to €14,376
- Tax, wage and social debts +€11,857
up €11,857 (+136%), from €8,730 to €20,587
- Trade debts +€5,254
up €5,254 (+328%), from €1,601 to €6,855
- Gross operating margin +€51,004
up €51,004 (+173%), from €29,526 to €80,530
- Financial charges +€12,812
up €12,812 (+3,598%), from €356 to €13,168
- Staff costs +€6,000
new in 2025: €6,000
- Taxes +€5,065
up €5,065 (+74.4%), from €6,806 to €11,871
- Depreciation +€4,761
up €4,761 (+46.3%), from €10,289 to €15,050
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 | €45,601 | €460,602 | +€415,001 | +910% |
| Fixed assets | 21/28 | €4,591 | €371,246 | +€366,656 | +7,987% |
| Tangible fixed assets | 22/27 | €4,591 | €371,246 | +€366,656 | +7,987% |
| Land and buildings | 22 | - | €367,632 | +€367,632 | |
| Furniture and vehicles | 24 | €1,937 | €3,614 | +€1,677 | +86.6% |
| Leasing and similar rights | 25 | €2,654 | - | -€2,654 | |
| Current assets | 29/58 | €41,010 | €89,356 | +€48,346 | +118% |
| Amounts receivable within one year | 40/41 | €20,683 | €25,146 | +€4,463 | +21.6% |
| Trade receivables | 40 | €17,003 | €22,719 | +€5,716 | +33.6% |
| Other amounts receivable | 41 | €3,679 | €2,426 | -€1,253 | -34.1% |
| Cash at bank and in hand | 54/58 | €17,538 | €63,483 | +€45,945 | +262% |
| Deferred charges and accrued income | 490/1 | €2,789 | €727 | -€2,062 | -73.9% |
| Total equity and liabilities | 10/49 | €45,601 | €460,602 | +€415,001 | +910% |
| Equity | 10/15 | €33,051 | €33,051 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,051 | €30,051 | = | 0.0% |
| Distributable reserves | 133 | €30,051 | €30,051 | = | 0.0% |
| Amounts payable | 17/49 | €12,550 | €427,551 | +€415,001 | +3,307% |
| Amounts payable after more than one year | 17 | - | €354,969 | +€354,969 | |
| Financial debts | 170/4 | - | €354,969 | +€354,969 | |
| Amounts payable within one year | 42/48 | €12,550 | €72,582 | +€60,032 | +478% |
| Current portion of amounts payable after more than one year | 42 | €2,219 | €14,376 | +€12,157 | +548% |
| Trade debts | 44 | €1,601 | €6,855 | +€5,254 | +328% |
| Suppliers | 440/4 | €1,601 | €6,855 | +€5,254 | +328% |
| Taxes, remuneration and social security | 45 | €8,730 | €20,587 | +€11,857 | +136% |
| Taxes | 450/3 | €8,730 | €20,587 | +€11,857 | +136% |
| Other amounts payable | 47/48 | - | €30,764 | +€30,764 | |
| Remuneration, social security and pensions | 62 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,289 | €15,050 | +€4,761 | +46.3% |
| Other operating charges | 640/8 | €2,209 | €3,952 | +€1,743 | +78.9% |
| Gross operating margin | 9900 | €29,526 | €80,530 | +€51,004 | +173% |
| Operating profit (loss) | 9901 | €17,028 | €55,528 | +€38,500 | +226% |
| Financial income | 75/76B | €174 | €275 | +€101 | +57.9% |
| Recurring financial income | 75 | €174 | €275 | +€101 | +57.9% |
| Financial charges | 65/66B | €356 | €13,168 | +€12,812 | +3,598% |
| Recurring financial charges | 65 | €356 | €13,168 | +€12,812 | +3,598% |
| Profit (loss) for the period before taxes | 9903 | €16,846 | €42,635 | +€25,788 | +153% |
| Income taxes | 67/77 | €6,806 | €11,871 | +€5,065 | +74.4% |
| Profit (loss) for the period | 9904 | €10,041 | €30,764 | +€20,723 | +206% |
| Profit (loss) for the period to be appropriated | 9905 | €10,041 | €30,764 | +€20,723 | +206% |
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 16 October 2026 via checked.be.