BEVAGO: 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.
BEVAGO
Largest movements
- Cash -€20,879
down €20,879 (-95.3%), from €21,901 to €1,023
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€21,619)
- Tangible fixed assets +€14,605
up €14,605 (+257.7%), from €5,668 to €20,274
of which Furniture and vehicles: +€12,369
- Receivables within one year -€3,216
down €3,216 (-11.3%), from €28,472 to €25,256
of which Other amounts receivable: -€7,962
- Deferred charges and accrued income +€1,676
up €1,676 (+253.6%), from €661 to €2,337
- Reserves -€56,967
down €56,967 (-46.6%), from €122,212 to €65,244
- Other debts +€39,775
new in 2024: €39,775
- Current portion of long-term debt +€6,653
up €6,653 (+88.2%), from €7,544 to €14,198
- Tax, wage and social debts +€1,624
up €1,624 (+16.6%), from €9,780 to €11,405
- Gross operating margin +€38,502
up €38,502 (+138.2%), from €27,857 to €66,359
- Taxes +€6,426
up €6,426 (+101.0%), from €6,363 to €12,789
- Depreciation +€3,819
up €3,819 (+119.5%), from €3,195 to €7,014
- Financial charges +€1,804
up €1,804 (+66.9%), from €2,695 to €4,499
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,703 | €148,890 | -€7,813 | -5.0% |
| Fixed assets | 21/28 | €5,668 | €20,274 | +€14,605 | +257.7% |
| Tangible fixed assets | 22/27 | €5,668 | €20,274 | +€14,605 | +257.7% |
| Furniture and vehicles | 24 | €5,050 | €17,419 | +€12,369 | +244.9% |
| Other tangible fixed assets | 26 | €618 | €2,855 | +€2,237 | +361.8% |
| Current assets | 29/58 | €151,035 | €128,616 | -€22,418 | -14.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,472 | €25,256 | -€3,216 | -11.3% |
| Trade receivables | 40 | €16,374 | €21,120 | +€4,746 | +29.0% |
| Other amounts receivable | 41 | €12,098 | €4,137 | -€7,962 | -65.8% |
| Cash at bank and in hand | 54/58 | €21,901 | €1,023 | -€20,879 | -95.3% |
| Deferred charges and accrued income | 490/1 | €661 | €2,337 | +€1,676 | +253.6% |
| Total equity and liabilities | 10/49 | €156,703 | €148,890 | -€7,813 | -5.0% |
| Equity | 10/15 | €124,212 | €67,244 | -€56,967 | -45.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €122,212 | €65,244 | -€56,967 | -46.6% |
| Distributable reserves | 133 | €122,212 | €65,244 | -€56,967 | -46.6% |
| Amounts payable | 17/49 | €32,491 | €81,646 | +€49,154 | +151.3% |
| Amounts payable after more than one year | 17 | €13,712 | €14,736 | +€1,023 | +7.5% |
| Financial debts | 170/4 | €13,712 | €14,736 | +€1,023 | +7.5% |
| Amounts payable within one year | 42/48 | €18,779 | €66,910 | +€48,131 | +256.3% |
| Current portion of amounts payable after more than one year | 42 | €7,544 | €14,198 | +€6,653 | +88.2% |
| Trade debts | 44 | €1,454 | €1,532 | +€78 | +5.4% |
| Suppliers | 440/4 | €1,454 | €1,532 | +€78 | +5.4% |
| Taxes, remuneration and social security | 45 | €9,780 | €11,405 | +€1,624 | +16.6% |
| Taxes | 450/3 | €9,780 | €11,405 | +€1,624 | +16.6% |
| Other amounts payable | 47/48 | - | €39,775 | +€39,775 | |
| Non-recurring operating income | 76A | €960 | - | -€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,195 | €7,014 | +€3,819 | +119.5% |
| Other operating charges | 640/8 | €1,287 | €1,027 | -€260 | -20.2% |
| Gross operating margin | 9900 | €27,857 | €66,359 | +€38,502 | +138.2% |
| Operating profit (loss) | 9901 | €23,375 | €58,318 | +€34,943 | +149.5% |
| Financial income | 75/76B | €2,001 | €2,002 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,001 | €2,002 | +€1 | 0.0% |
| Financial charges | 65/66B | €2,695 | €4,499 | +€1,804 | +66.9% |
| Recurring financial charges | 65 | €2,695 | €4,499 | +€1,804 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €22,681 | €55,821 | +€33,140 | +146.1% |
| Income taxes | 67/77 | €6,363 | €12,789 | +€6,426 | +101.0% |
| Profit (loss) for the period | 9904 | €16,318 | €43,033 | +€26,715 | +163.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,318 | €43,033 | +€26,715 | +163.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.