BEVALO: 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.
BEVALO
Largest movements
- Receivables within one year +€7,393
up €7,393 (+62.5%), from €11,829 to €19,223
of which Trade receivables: +€15,611
- Cash +€6,422
up €6,422 (+97.4%), from €6,596 to €13,017
mainly Net result for the year (+€19,718) and Depreciation (+€3,400)
- Tangible fixed assets -€3,400
down €3,400 (-10.1%), from €33,796 to €30,396
- Profit (loss) carried forward +€19,718
up €19,718, from -€4,774 to €14,944
- Trade debts -€7,140
no longer reported in 2025 (was €7,140)
- Debts after one year -€4,857
down €4,857 (-16.7%), from €29,143 to €24,286
- Tax, wage and social debts +€2,681
up €2,681 (+142.7%), from €1,879 to €4,560
of which Taxes: +€3,098
- Gross operating margin +€20,767
up €20,767 (+324.9%), from €6,392 to €27,159
- Turnover -€7,828
down €7,828 (-16.7%), from €46,894 to €39,066
- Depreciation +€3,196
up €3,196 (+1563.6%), from €204 to €3,400
- Taxes +€1,766
new in 2025: €1,766
- Financial charges +€1,714
up €1,714 (+479.9%), from €357 to €2,071
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 | €52,645 | €63,047 | +€10,402 | +19.8% |
| Fixed assets | 21/28 | €33,796 | €30,396 | -€3,400 | -10.1% |
| Tangible fixed assets | 22/27 | €33,796 | €30,396 | -€3,400 | -10.1% |
| Plant, machinery and equipment | 23 | €33,796 | €30,396 | -€3,400 | -10.1% |
| Current assets | 29/58 | €18,849 | €32,652 | +€13,802 | +73.2% |
| Stocks and contracts in progress | 3 | €170 | €304 | +€134 | +78.8% |
| Stocks | 30/36 | €170 | €304 | +€134 | +78.8% |
| Amounts receivable within one year | 40/41 | €11,829 | €19,223 | +€7,393 | +62.5% |
| Trade receivables | 40 | €3,612 | €19,223 | +€15,611 | +432.2% |
| Other amounts receivable | 41 | €8,217 | - | -€8,217 | |
| Cash at bank and in hand | 54/58 | €6,596 | €13,017 | +€6,422 | +97.4% |
| Deferred charges and accrued income | 490/1 | €254 | €108 | -€147 | -57.7% |
| Total equity and liabilities | 10/49 | €52,645 | €63,047 | +€10,402 | +19.8% |
| Equity | 10/15 | €9,626 | €29,344 | +€19,718 | +204.8% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,774 | €14,944 | +€19,718 | |
| Amounts payable | 17/49 | €43,019 | €33,703 | -€9,316 | -21.7% |
| Amounts payable after more than one year | 17 | €29,143 | €24,286 | -€4,857 | -16.7% |
| Financial debts | 170/4 | €29,143 | €24,286 | -€4,857 | -16.7% |
| Amounts payable within one year | 42/48 | €13,876 | €9,417 | -€4,459 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €4,857 | €4,857 | = | 0.0% |
| Trade debts | 44 | €7,140 | - | -€7,140 | |
| Suppliers | 440/4 | €7,140 | - | -€7,140 | |
| Taxes, remuneration and social security | 45 | €1,879 | €4,560 | +€2,681 | +142.7% |
| Taxes | 450/3 | - | €3,098 | +€3,098 | |
| Remuneration and social security | 454/9 | €1,879 | €1,462 | -€417 | -22.2% |
| Turnover | 70 | €46,894 | €39,066 | -€7,828 | -16.7% |
| Non-recurring operating income | 76A | - | €30,000 | +€30,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,502 | €41,907 | +€1,405 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €3,400 | +€3,196 | +1563.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,392 | €27,159 | +€20,767 | +324.9% |
| Operating profit (loss) | 9901 | €5,800 | €23,359 | +€17,559 | +302.7% |
| Financial income | 75/76B | €104 | €196 | +€92 | +89.1% |
| Recurring financial income | 75 | €104 | €196 | +€92 | +89.1% |
| Financial charges | 65/66B | €357 | €2,071 | +€1,714 | +479.9% |
| Recurring financial charges | 65 | €357 | €2,071 | +€1,714 | +479.9% |
| Profit (loss) for the period before taxes | 9903 | €5,547 | €21,484 | +€15,937 | +287.3% |
| Income taxes | 67/77 | - | €1,766 | +€1,766 | |
| Profit (loss) for the period | 9904 | €5,547 | €19,718 | +€14,171 | +255.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,547 | €19,718 | +€14,171 | +255.5% |
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.