BEVANO: 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.
BEVANO
Largest movements
- Stocks and contracts +€188,361
up €188,361 (+50.3%), from €374,222 to €562,582
- Cash -€155,969
down €155,969 (-82.1%), from €190,040 to €34,071
mainly Stocks and contracts (-€188,361) and Receivables within one year (-€31,752)
- Receivables within one year +€31,752
up €31,752 (+439.4%), from €7,226 to €38,978
of which Other amounts receivable: +€37,800
- Deferred charges and accrued income +€9,777
up €9,777 (+45.8%), from €21,325 to €31,102
- Current portion of long-term debt +€54,679
up €54,679 (+46.5%), from €117,561 to €172,240
- Accrued charges and deferred income +€54,125
up €54,125 (+1500.3%), from €3,608 to €57,732
- Trade debts -€26,689
no longer reported in 2025 (was €26,689)
- Debts after one year -€19,240
down €19,240 (-35.2%), from €54,621 to €35,380
- Tax, wage and social debts +€15,526
up €15,526 (+185.5%), from €8,370 to €23,896
of which Taxes: +€12,639
- Staff costs -€16,881
down €16,881 (-59.0%), from €28,623 to €11,743
- Gross operating margin -€2,509
down €2,509 (-6.1%), from €41,272 to €38,762
- Financial charges -€1,285
down €1,285 (-12.2%), from €10,513 to €9,228
- Depreciation +€1,037
up €1,037 (+5.7%), from €18,292 to €19,330
- Other operating charges -€918
down €918 (-23.0%), from €3,999 to €3,081
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 | €657,480 | €727,919 | +€70,439 | +10.7% |
| Fixed assets | 21/28 | €64,667 | €61,185 | -€3,482 | -5.4% |
| Tangible fixed assets | 22/27 | €64,667 | €61,185 | -€3,482 | -5.4% |
| Plant, machinery and equipment | 23 | €701 | €2,840 | +€2,139 | +304.9% |
| Furniture and vehicles | 24 | €63,966 | €58,345 | -€5,621 | -8.8% |
| Current assets | 29/58 | €592,813 | €666,734 | +€73,921 | +12.5% |
| Stocks and contracts in progress | 3 | €374,222 | €562,582 | +€188,361 | +50.3% |
| Stocks | 30/36 | €374,222 | €562,582 | +€188,361 | +50.3% |
| Amounts receivable within one year | 40/41 | €7,226 | €38,978 | +€31,752 | +439.4% |
| Trade receivables | 40 | €6,048 | - | -€6,048 | |
| Other amounts receivable | 41 | €1,178 | €38,978 | +€37,800 | +3209.0% |
| Cash at bank and in hand | 54/58 | €190,040 | €34,071 | -€155,969 | -82.1% |
| Deferred charges and accrued income | 490/1 | €21,325 | €31,102 | +€9,777 | +45.8% |
| Total equity and liabilities | 10/49 | €657,480 | €727,919 | +€70,439 | +10.7% |
| Equity | 10/15 | €57,056 | €52,263 | -€4,793 | -8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €141,763 | €141,763 | = | 0.0% |
| Distributable reserves | 133 | €141,763 | €141,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,907 | -€95,700 | -€4,793 | -5.3% |
| Amounts payable | 17/49 | €600,424 | €675,656 | +€75,232 | +12.5% |
| Amounts payable after more than one year | 17 | €54,621 | €35,380 | -€19,240 | -35.2% |
| Financial debts | 170/4 | €54,621 | €35,380 | -€19,240 | -35.2% |
| Amounts payable within one year | 42/48 | €542,195 | €582,543 | +€40,348 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €117,561 | €172,240 | +€54,679 | +46.5% |
| Trade debts | 44 | €26,689 | - | -€26,689 | |
| Suppliers | 440/4 | €26,689 | - | -€26,689 | |
| Taxes, remuneration and social security | 45 | €8,370 | €23,896 | +€15,526 | +185.5% |
| Taxes | 450/3 | €6,370 | €19,009 | +€12,639 | +198.4% |
| Remuneration and social security | 454/9 | €2,000 | €4,887 | +€2,887 | +144.4% |
| Other amounts payable | 47/48 | €389,576 | €386,407 | -€3,169 | -0.8% |
| Accrued charges and deferred income | 492/3 | €3,608 | €57,732 | +€54,125 | +1500.3% |
| Remuneration, social security and pensions | 62 | €28,623 | €11,743 | -€16,881 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,292 | €19,330 | +€1,037 | +5.7% |
| Other operating charges | 640/8 | €3,999 | €3,081 | -€918 | -23.0% |
| Gross operating margin | 9900 | €41,272 | €38,762 | -€2,509 | -6.1% |
| Operating profit (loss) | 9901 | -€9,643 | €4,609 | +€14,252 | |
| Financial income | 75/76B | €1 | €14 | +€13 | +1108.5% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +1108.5% |
| Financial charges | 65/66B | €10,513 | €9,228 | -€1,285 | -12.2% |
| Recurring financial charges | 65 | €10,513 | €9,228 | -€1,285 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,154 | -€4,604 | +€15,550 | +77.2% |
| Income taxes | 67/77 | €161 | €189 | +€29 | +17.9% |
| Profit (loss) for the period | 9904 | -€20,315 | -€4,793 | +€15,521 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,315 | -€4,793 | +€15,521 | +76.4% |
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.