BEVANCO: 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.
BEVANCO
Largest movements
- Cash -€8,180
down €8,180 (-18.0%), from €45,362 to €37,182
mainly Net result for the year (-€9,482) and Receivables within one year (-€5,700)
- Receivables within one year +€5,700
up €5,700 (+21.2%), from €26,882 to €32,582
- Profit (loss) carried forward -€9,482
down €9,482 (-553%), from -€1,714 to -€11,196
- Trade debts +€7,263
up €7,263 (+540%), from €1,346 to €8,609
- Turnover -€10,320
down €10,320 (-100%), from €10,320 to €0
- Gross operating margin -€9,347
down €9,347, from €1,691 to -€7,656
- Other operating charges +€1,287
up €1,287 (+2,076%), from €62 to €1,349
- Purchases and services -€973
down €973 (-11.3%), from €8,629 to €7,656
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 | €76,244 | €73,764 | -€2,480 | -3.3% |
| Current assets | 29/58 | €76,244 | €73,764 | -€2,480 | -3.3% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | - | €4,000 | +€4,000 | |
| Contracts in progress | 37 | €4,000 | - | -€4,000 | |
| Amounts receivable within one year | 40/41 | €26,882 | €32,582 | +€5,700 | +21.2% |
| Other amounts receivable | 41 | €26,882 | €32,582 | +€5,700 | +21.2% |
| Cash at bank and in hand | 54/58 | €45,362 | €37,182 | -€8,180 | -18.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €76,244 | €73,764 | -€2,480 | -3.3% |
| Equity | 10/15 | €74,637 | €65,155 | -€9,482 | -12.7% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €6,941 | €6,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,941 | €6,941 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,941 | €6,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,714 | -€11,196 | -€9,482 | -553% |
| Amounts payable | 17/49 | €1,607 | €8,609 | +€7,002 | +436% |
| Amounts payable within one year | 42/48 | €1,607 | €8,609 | +€7,002 | +436% |
| Trade debts | 44 | €1,346 | €8,609 | +€7,263 | +540% |
| Suppliers | 440/4 | €1,346 | €8,609 | +€7,263 | +540% |
| Other amounts payable | 47/48 | €261 | - | -€261 | |
| Turnover | 70 | €10,320 | €0 | -€10,320 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,629 | €7,656 | -€973 | -11.3% |
| Other operating charges | 640/8 | €62 | €1,349 | +€1,287 | +2,076% |
| Gross operating margin | 9900 | €1,691 | -€7,656 | -€9,347 | |
| Operating profit (loss) | 9901 | €1,629 | -€9,005 | -€10,634 | |
| Financial charges | 65/66B | €549 | €477 | -€72 | -13.1% |
| Recurring financial charges | 65 | €549 | €477 | -€72 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €1,080 | -€9,482 | -€10,562 | |
| Profit (loss) for the period | 9904 | €1,080 | -€9,482 | -€10,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,080 | -€9,482 | -€10,562 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.