BEVANO CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€20,566
down €20,566 (-59.1%), from €34,807 to €14,241
of which Trade receivables: -€24,914
- Cash -€19,607
down €19,607 (-46.5%), from €42,133 to €22,525
mainly Investment in fixed assets (net) (-€66,631) and Other debts (-€58,664)
- Tangible fixed assets +€10,545
up €10,545 (+2.0%), from €535,837 to €546,382
of which Land and buildings: +€27,889
- Stocks and contracts -€10,500
down €10,500 (-18.1%), from €58,000 to €47,500
- Other debts -€58,664
down €58,664 (-24.4%), from €240,191 to €181,526
- Debts after one year +€57,597
up €57,597 (+16.8%), from €343,281 to €400,878
- Profit (loss) carried forward -€55,146
down €55,146 (-165.9%), from -€33,249 to -€88,395
- Trade debts +€9,855
up €9,855 (+100.2%), from €9,835 to €19,690
- Gross operating margin -€13,190
down €13,190 (-44.3%), from €29,762 to €16,571
- Depreciation +€7,028
up €7,028 (+14.3%), from €49,058 to €56,086
- Financial charges +€3,022
up €3,022 (+44.6%), from €6,778 to €9,800
- Staff costs -€1,822
down €1,822 (-47.9%), from €3,803 to €1,981
- Other operating charges +€596
up €596 (+15.1%), from €3,950 to €4,546
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 | €671,234 | €631,106 | -€40,128 | -6.0% |
| Fixed assets | 21/28 | €535,837 | €546,382 | +€10,545 | +2.0% |
| Tangible fixed assets | 22/27 | €535,837 | €546,382 | +€10,545 | +2.0% |
| Land and buildings | 22 | €495,567 | €523,457 | +€27,889 | +5.6% |
| Plant, machinery and equipment | 23 | €7,685 | €5,043 | -€2,642 | -34.4% |
| Furniture and vehicles | 24 | €32,585 | €17,882 | -€14,703 | -45.1% |
| Current assets | 29/58 | €135,397 | €84,724 | -€50,673 | -37.4% |
| Stocks and contracts in progress | 3 | €58,000 | €47,500 | -€10,500 | -18.1% |
| Contracts in progress | 37 | €58,000 | €47,500 | -€10,500 | -18.1% |
| Amounts receivable within one year | 40/41 | €34,807 | €14,241 | -€20,566 | -59.1% |
| Trade receivables | 40 | €27,643 | €2,729 | -€24,914 | -90.1% |
| Other amounts receivable | 41 | €7,164 | €11,512 | +€4,348 | +60.7% |
| Cash at bank and in hand | 54/58 | €42,133 | €22,525 | -€19,607 | -46.5% |
| Deferred charges and accrued income | 490/1 | €457 | €457 | = | 0.0% |
| Total equity and liabilities | 10/49 | €671,234 | €631,106 | -€40,128 | -6.0% |
| Equity | 10/15 | €45,294 | -€9,852 | -€55,146 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,543 | €73,543 | = | 0.0% |
| Distributable reserves | 133 | €73,543 | €73,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,249 | -€88,395 | -€55,146 | -165.9% |
| Amounts payable | 17/49 | €625,940 | €640,958 | +€15,018 | +2.4% |
| Amounts payable after more than one year | 17 | €343,281 | €400,878 | +€57,597 | +16.8% |
| Financial debts | 170/4 | €343,281 | €400,878 | +€57,597 | +16.8% |
| Amounts payable within one year | 42/48 | €281,951 | €239,471 | -€42,479 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €31,925 | €38,255 | +€6,330 | +19.8% |
| Trade debts | 44 | €9,835 | €19,690 | +€9,855 | +100.2% |
| Suppliers | 440/4 | €9,835 | €19,690 | +€9,855 | +100.2% |
| Other amounts payable | 47/48 | €240,191 | €181,526 | -€58,664 | -24.4% |
| Accrued charges and deferred income | 492/3 | €708 | €608 | -€100 | -14.1% |
| Remuneration, social security and pensions | 62 | €3,803 | €1,981 | -€1,822 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,058 | €56,086 | +€7,028 | +14.3% |
| Other operating charges | 640/8 | €3,950 | €4,546 | +€596 | +15.1% |
| Gross operating margin | 9900 | €29,762 | €16,571 | -€13,190 | -44.3% |
| Operating profit (loss) | 9901 | -€27,049 | -€46,041 | -€18,992 | -70.2% |
| Financial income | 75/76B | €578 | €695 | +€117 | +20.1% |
| Recurring financial income | 75 | €578 | €695 | +€117 | +20.1% |
| Financial charges | 65/66B | €6,778 | €9,800 | +€3,022 | +44.6% |
| Recurring financial charges | 65 | €6,778 | €9,800 | +€3,022 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,249 | -€55,146 | -€21,897 | -65.9% |
| Profit (loss) for the period | 9904 | -€33,249 | -€55,146 | -€21,897 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,249 | -€55,146 | -€21,897 | -65.9% |
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 28 September 2026 via checked.be.