BEVALY: 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.
BEVALY
Largest movements
- Receivables within one year +€33,335
up €33,335 (+20.0%), from €166,483 to €199,818
of which Trade receivables: +€32,388
- Tangible fixed assets -€26,001
down €26,001 (-4.4%), from €593,262 to €567,261
- Deferred charges and accrued income +€12,163
up €12,163 (+111%), from €10,915 to €23,079
- Debts after one year -€45,617
down €45,617 (-13.8%), from €329,684 to €284,066
- Other debts +€43,245
up €43,245 (+52.0%), from €83,101 to €126,346
- Reserves +€22,906
up €22,906 (+9.8%), from €233,631 to €256,538
of which Distributable reserves: +€22,906
- Gross operating margin -€29,105
down €29,105 (-26.2%), from €111,108 to €82,003
- Taxes -€3,110
down €3,110 (-19.5%), from €15,910 to €12,801
- Financial charges -€1,495
down €1,495 (-14.7%), from €10,162 to €8,667
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 | €778,786 | €802,109 | +€23,324 | +3.0% |
| Fixed assets | 21/28 | €593,262 | €567,261 | -€26,001 | -4.4% |
| Tangible fixed assets | 22/27 | €593,262 | €567,261 | -€26,001 | -4.4% |
| Land and buildings | 22 | €593,262 | €567,261 | -€26,001 | -4.4% |
| Current assets | 29/58 | €185,524 | €234,848 | +€49,324 | +26.6% |
| Amounts receivable within one year | 40/41 | €166,483 | €199,818 | +€33,335 | +20.0% |
| Trade receivables | 40 | €159,682 | €192,071 | +€32,388 | +20.3% |
| Other amounts receivable | 41 | €6,800 | €7,747 | +€947 | +13.9% |
| Cash at bank and in hand | 54/58 | €8,126 | €11,951 | +€3,826 | +47.1% |
| Deferred charges and accrued income | 490/1 | €10,915 | €23,079 | +€12,163 | +111% |
| Total equity and liabilities | 10/49 | €778,786 | €802,109 | +€23,324 | +3.0% |
| Equity | 10/15 | €307,999 | €330,906 | +€22,906 | +7.4% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €233,631 | €256,538 | +€22,906 | +9.8% |
| Non-distributable reserves | 130/1 | €4,075 | €4,075 | = | 0.0% |
| Legal reserve | 130 | €4,075 | €4,075 | = | 0.0% |
| Distributable reserves | 133 | €229,556 | €252,462 | +€22,906 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €470,786 | €471,204 | +€418 | +0.1% |
| Amounts payable after more than one year | 17 | €329,684 | €284,066 | -€45,617 | -13.8% |
| Financial debts | 170/4 | €329,684 | €284,066 | -€45,617 | -13.8% |
| Amounts payable within one year | 42/48 | €135,190 | €181,386 | +€46,196 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €44,755 | €45,617 | +€862 | +1.9% |
| Trade debts | 44 | €1,085 | €172 | -€912 | -84.1% |
| Suppliers | 440/4 | €1,085 | €172 | -€912 | -84.1% |
| Taxes, remuneration and social security | 45 | €6,250 | €9,251 | +€3,001 | +48.0% |
| Taxes | 450/3 | €6,250 | €9,251 | +€3,001 | +48.0% |
| Other amounts payable | 47/48 | €83,101 | €126,346 | +€43,245 | +52.0% |
| Accrued charges and deferred income | 492/3 | €5,912 | €5,751 | -€161 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,001 | €26,001 | = | 0.0% |
| Other operating charges | 640/8 | €11,430 | €11,628 | +€199 | +1.7% |
| Gross operating margin | 9900 | €111,108 | €82,003 | -€29,105 | -26.2% |
| Operating profit (loss) | 9901 | €73,678 | €44,374 | -€29,304 | -39.8% |
| Financial charges | 65/66B | €10,162 | €8,667 | -€1,495 | -14.7% |
| Recurring financial charges | 65 | €10,162 | €8,667 | -€1,495 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €63,516 | €35,707 | -€27,809 | -43.8% |
| Income taxes | 67/77 | €15,910 | €12,801 | -€3,110 | -19.5% |
| Profit (loss) for the period | 9904 | €47,606 | €22,906 | -€24,700 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,606 | €22,906 | -€24,700 | -51.9% |
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 1 November 2026 via checked.be.