Bevaho: 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.
Bevaho
Largest movements
- Receivables within one year +€152,962
up €152,962 (+94.5%), from €161,858 to €314,820
of which Trade receivables: +€152,962
- Stocks and contracts +€54,803
up €54,803 (+14.6%), from €375,820 to €430,623
- Cash +€44,622
up €44,622 (+128.5%), from €34,722 to €79,344
mainly Trade debts (+€190,231) and Net result for the year (+€32,956)
- Deferred charges and accrued income -€10,870
down €10,870 (-72.2%), from €15,053 to €4,183
- Trade debts +€190,231
up €190,231 (+474.1%), from €40,128 to €230,359
- Tax, wage and social debts +€26,714
up €26,714 (+177.8%), from €15,021 to €41,736
- Reserves +€22,956
up €22,956 (+14.0%), from €164,107 to €187,064
- Turnover -€1.8m
no longer reported in 2025 (was €1.8m)
- Purchases and services -€1.8m
no longer reported in 2025 (was €1.8m)
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 | €599,998 | €841,475 | +€241,477 | +40.2% |
| Fixed assets | 21/28 | €12,544 | €12,505 | -€39 | -0.3% |
| Tangible fixed assets | 22/27 | €12,111 | €12,067 | -€44 | -0.4% |
| Plant, machinery and equipment | 23 | €2,196 | €1,724 | -€472 | -21.5% |
| Furniture and vehicles | 24 | €9,916 | €10,343 | +€427 | +4.3% |
| Financial fixed assets | 28 | €433 | €438 | +€5 | +1.2% |
| Current assets | 29/58 | €587,454 | €828,970 | +€241,516 | +41.1% |
| Stocks and contracts in progress | 3 | €375,820 | €430,623 | +€54,803 | +14.6% |
| Stocks | 30/36 | €375,820 | €430,623 | +€54,803 | +14.6% |
| Amounts receivable within one year | 40/41 | €161,858 | €314,820 | +€152,962 | +94.5% |
| Trade receivables | 40 | €150,604 | €303,567 | +€152,962 | +101.6% |
| Other amounts receivable | 41 | €11,254 | €11,254 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,722 | €79,344 | +€44,622 | +128.5% |
| Deferred charges and accrued income | 490/1 | €15,053 | €4,183 | -€10,870 | -72.2% |
| Total equity and liabilities | 10/49 | €599,998 | €841,475 | +€241,477 | +40.2% |
| Equity | 10/15 | €182,707 | €205,664 | +€22,956 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,107 | €187,064 | +€22,956 | +14.0% |
| Distributable reserves | 133 | €164,107 | €187,064 | +€22,956 | +14.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €417,291 | €635,811 | +€218,521 | +52.4% |
| Amounts payable within one year | 42/48 | €417,291 | €635,811 | +€218,521 | +52.4% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Other loans | 439 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €40,128 | €230,359 | +€190,231 | +474.1% |
| Suppliers | 440/4 | €40,128 | €230,359 | +€190,231 | +474.1% |
| Taxes, remuneration and social security | 45 | €15,021 | €41,736 | +€26,714 | +177.8% |
| Taxes | 450/3 | €15,021 | €41,736 | +€26,714 | +177.8% |
| Other amounts payable | 47/48 | €62,141 | €63,717 | +€1,576 | +2.5% |
| Turnover | 70 | €1,814,754 | - | -€1.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,762,363 | - | -€1.8m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €3,331 | +€1,057 | +46.5% |
| Other operating charges | 640/8 | €844 | €1,729 | +€885 | +104.9% |
| Gross operating margin | 9900 | €54,435 | €66,439 | +€12,004 | +22.1% |
| Operating profit (loss) | 9901 | €51,318 | €61,379 | +€10,061 | +19.6% |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €17,954 | €12,549 | -€5,405 | -30.1% |
| Recurring financial charges | 65 | €17,954 | €12,549 | -€5,405 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €33,364 | €48,880 | +€15,516 | +46.5% |
| Income taxes | 67/77 | €8,746 | €15,924 | +€7,177 | +82.1% |
| Profit (loss) for the period | 9904 | €24,617 | €32,956 | +€8,339 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,617 | €32,956 | +€8,339 | +33.9% |
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 3 October 2026 via checked.be.