BEVAFOODS: 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.
BEVAFOODS
Largest movements
- Cash -€88,207
down €88,207 (-73.1%), from €120,642 to €32,435
mainly Tax, wage and social debts (-€86,809) and Investment in fixed assets (net) (-€17,953)
- Tax, wage and social debts -€86,809
down €86,809 (-97.8%), from €88,748 to €1,939
- Debts after one year -€12,625
down €12,625 (-22.7%), from €55,617 to €42,992
- Reserves +€10,686
up €10,686 (+5.0%), from €214,073 to €224,758
- Trade debts -€4,633
down €4,633 (-93.6%), from €4,947 to €314
- Gross operating margin +€14,126
up €14,126 (+53.2%), from €26,556 to €40,682
- Depreciation -€7,486
down €7,486 (-28.8%), from €26,029 to €18,543
- Taxes +€5,351
new in 2025: €5,351
- Other operating charges -€946
down €946 (-25.1%), from €3,772 to €2,826
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 | €426,400 | €335,049 | -€91,351 | -21.4% |
| Fixed assets | 21/28 | €297,465 | €296,875 | -€590 | -0.2% |
| Tangible fixed assets | 22/27 | €297,465 | €296,875 | -€590 | -0.2% |
| Land and buildings | 22 | €257,418 | €245,231 | -€12,187 | -4.7% |
| Furniture and vehicles | 24 | €40,047 | €51,644 | +€11,597 | +29.0% |
| Current assets | 29/58 | €128,935 | €38,174 | -€90,761 | -70.4% |
| Amounts receivable within one year | 40/41 | €8,293 | €5,739 | -€2,554 | -30.8% |
| Trade receivables | 40 | - | €3,812 | +€3,812 | |
| Other amounts receivable | 41 | €8,293 | €1,927 | -€6,366 | -76.8% |
| Cash at bank and in hand | 54/58 | €120,642 | €32,435 | -€88,207 | -73.1% |
| Total equity and liabilities | 10/49 | €426,400 | €335,049 | -€91,351 | -21.4% |
| Equity | 10/15 | €264,073 | €274,758 | +€10,686 | +4.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €214,073 | €224,758 | +€10,686 | +5.0% |
| Distributable reserves | 133 | €214,073 | €224,758 | +€10,686 | +5.0% |
| Amounts payable | 17/49 | €162,327 | €60,290 | -€102,037 | -62.9% |
| Amounts payable after more than one year | 17 | €55,617 | €42,992 | -€12,625 | -22.7% |
| Financial debts | 170/4 | €55,617 | €42,992 | -€12,625 | -22.7% |
| Amounts payable within one year | 42/48 | €106,710 | €17,298 | -€89,412 | -83.8% |
| Current portion of amounts payable after more than one year | 42 | €12,525 | €12,635 | +€110 | +0.9% |
| Trade debts | 44 | €4,947 | €314 | -€4,633 | -93.6% |
| Suppliers | 440/4 | €4,947 | €314 | -€4,633 | -93.6% |
| Taxes, remuneration and social security | 45 | €88,748 | €1,939 | -€86,809 | -97.8% |
| Taxes | 450/3 | €88,748 | €1,939 | -€86,809 | -97.8% |
| Other amounts payable | 47/48 | €490 | €2,410 | +€1,920 | +392% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,029 | €18,543 | -€7,486 | -28.8% |
| Other operating charges | 640/8 | €3,772 | €2,826 | -€946 | -25.1% |
| Non-recurring operating charges | 66A | - | €642 | +€642 | |
| Gross operating margin | 9900 | €26,556 | €40,682 | +€14,126 | +53.2% |
| Operating profit (loss) | 9901 | -€3,244 | €18,672 | +€21,916 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,260% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,260% |
| Financial charges | 65/66B | €1,191 | €918 | -€273 | -22.9% |
| Recurring financial charges | 65 | €1,191 | €918 | -€273 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,435 | €17,755 | +€22,190 | |
| Income taxes | 67/77 | - | €5,351 | +€5,351 | |
| Profit (loss) for the period | 9904 | -€4,435 | €12,404 | +€16,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,435 | €12,404 | +€16,839 |
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 13 October 2026 via checked.be.