BEVAN: 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.
BEVAN
Largest movements
- Receivables within one year +€486,323
up €486,323 (+2,193%), from €22,181 to €508,504
of which Other amounts receivable: +€486,506
- Tangible fixed assets -€330,898
down €330,898 (-98.7%), from €335,424 to €4,526
of which Land and buildings: -€319,801
- Reserves +€215,186
up €215,186 (+83.4%), from €257,944 to €473,130
- Other debts -€47,465
down €47,465 (-96.6%), from €49,131 to €1,666
- Debts after one year -€25,199
down €25,199 (-100%), from €25,199 to €0
- Tax, wage and social debts +€21,482
up €21,482 (+136%), from €15,827 to €37,308
of which Taxes: +€11,804
- Current portion of long-term debt -€15,624
down €15,624 (-100%), from €15,624 to €0
- Gross operating margin +€323,180
up €323,180 (+1,035%), from €31,218 to €354,399
- Taxes +€103,970
up €103,970 (+2,033%), from €5,113 to €109,083
- Depreciation -€25,603
down €25,603 (-94.2%), from €27,187 to €1,584
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 | €366,942 | €524,589 | +€157,646 | +43.0% |
| Fixed assets | 21/28 | €335,474 | €4,576 | -€330,898 | -98.6% |
| Tangible fixed assets | 22/27 | €335,424 | €4,526 | -€330,898 | -98.7% |
| Land and buildings | 22 | €324,327 | €4,526 | -€319,801 | -98.6% |
| Furniture and vehicles | 24 | €11,097 | €0 | -€11,097 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €31,468 | €520,013 | +€488,545 | +1,553% |
| Amounts receivable within one year | 40/41 | €22,181 | €508,504 | +€486,323 | +2,193% |
| Trade receivables | 40 | €12,294 | €12,111 | -€183 | -1.5% |
| Other amounts receivable | 41 | €9,887 | €496,393 | +€486,506 | +4,921% |
| Cash at bank and in hand | 54/58 | €390 | €4,129 | +€3,739 | +958% |
| Deferred charges and accrued income | 490/1 | €8,897 | €7,379 | -€1,518 | -17.1% |
| Total equity and liabilities | 10/49 | €366,942 | €524,589 | +€157,646 | +43.0% |
| Equity | 10/15 | €257,270 | €479,330 | +€222,060 | +86.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,944 | €473,130 | +€215,186 | +83.4% |
| Distributable reserves | 133 | €257,944 | €473,130 | +€215,186 | +83.4% |
| Profit (loss) carried forward | 14 | -€6,874 | €0 | +€6,874 | |
| Amounts payable | 17/49 | €109,672 | €45,259 | -€64,414 | -58.7% |
| Amounts payable after more than one year | 17 | €25,199 | €0 | -€25,199 | -100% |
| Financial debts | 170/4 | €25,199 | €0 | -€25,199 | -100% |
| Amounts payable within one year | 42/48 | €83,834 | €43,043 | -€40,790 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €15,624 | €0 | -€15,624 | -100% |
| Trade debts | 44 | €3,251 | €4,069 | +€818 | +25.1% |
| Suppliers | 440/4 | €3,251 | €4,069 | +€818 | +25.1% |
| Taxes, remuneration and social security | 45 | €15,827 | €37,308 | +€21,482 | +136% |
| Taxes | 450/3 | €8,267 | €20,071 | +€11,804 | +143% |
| Remuneration and social security | 454/9 | €7,559 | €17,237 | +€9,678 | +128% |
| Other amounts payable | 47/48 | €49,131 | €1,666 | -€47,465 | -96.6% |
| Accrued charges and deferred income | 492/3 | €640 | €2,215 | +€1,575 | +246% |
| Non-recurring operating income | 76A | - | €345,251 | +€345,251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,187 | €1,584 | -€25,603 | -94.2% |
| Other operating charges | 640/8 | €4,355 | €6,527 | +€2,172 | +49.9% |
| Non-recurring operating charges | 66A | - | €11,097 | +€11,097 | |
| Gross operating margin | 9900 | €31,218 | €354,399 | +€323,180 | +1,035% |
| Operating profit (loss) | 9901 | -€323 | €335,190 | +€335,513 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,438 | €2,381 | +€942 | +65.5% |
| Recurring financial charges | 65 | €1,438 | €2,381 | +€942 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,761 | €332,810 | +€334,571 | |
| Income taxes | 67/77 | €5,113 | €109,083 | +€103,970 | +2,033% |
| Profit (loss) for the period | 9904 | -€6,874 | €223,726 | +€230,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,874 | €223,726 | +€230,600 |
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 15 October 2026 via checked.be.