BEVAS: 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.
BEVAS
Largest movements
- Cash -€120,826
down €120,826 (-69.1%), from €174,817 to €53,991
mainly Tax, wage and social debts (-€163,406) and Trade debts (-€117,615)
- Receivables within one year -€50,287
down €50,287 (-29.7%), from €169,394 to €119,107
of which Other amounts receivable: -€64,839
- Deferred charges and accrued income +€49,792
up €49,792 (+86.9%), from €57,283 to €107,075
- Tangible fixed assets -€29,330
down €29,330 (-4.7%), from €629,407 to €600,077
of which Land and buildings: -€15,777
- Tax, wage and social debts -€163,406
down €163,406 (-81.0%), from €201,671 to €38,265
of which Taxes: -€164,884
- Trade debts -€117,615
down €117,615 (-31.1%), from €378,576 to €260,961
- Current portion of long-term debt +€54,076
up €54,076 (+82.3%), from €65,729 to €119,805
- Short-term financial debts +€50,000
up €50,000 (+20.0%), from €250,000 to €300,000
- Reserves +€37,202
up €37,202 (+4.3%), from €870,653 to €907,856
- Gross operating margin -€767,633
down €767,633 (-76.2%), from €1.0m to €239,909
- Taxes -€194,445
down €194,445 (-87.3%), from €222,711 to €28,266
- Financial charges -€34,464
down €34,464 (-45.5%), from €75,812 to €41,348
- Other operating charges -€25,231
down €25,231 (-85.2%), from €29,628 to €4,397
- Financial income +€18,184
up €18,184 (+53.9%), from €33,713 to €51,897
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 | €2,349,096 | €2,217,090 | -€132,006 | -5.6% |
| Fixed assets | 21/28 | €632,802 | €602,117 | -€30,685 | -4.8% |
| Intangible fixed assets | 21 | €2,976 | €1,621 | -€1,356 | -45.5% |
| Tangible fixed assets | 22/27 | €629,407 | €600,077 | -€29,330 | -4.7% |
| Land and buildings | 22 | €515,598 | €499,820 | -€15,777 | -3.1% |
| Plant, machinery and equipment | 23 | €565 | €2,313 | +€1,748 | +309.2% |
| Furniture and vehicles | 24 | €30,223 | €25,832 | -€4,391 | -14.5% |
| Leasing and similar rights | 25 | €14,765 | €7,433 | -€7,332 | -49.7% |
| Other tangible fixed assets | 26 | €68,256 | €64,680 | -€3,577 | -5.2% |
| Financial fixed assets | 28 | €419 | €419 | = | 0.0% |
| Current assets | 29/58 | €1,716,294 | €1,614,973 | -€101,321 | -5.9% |
| Amounts receivable after more than one year | 29 | €1,314,800 | €1,334,800 | +€20,000 | +1.5% |
| Other amounts receivable | 291 | €1,314,800 | €1,334,800 | +€20,000 | +1.5% |
| Amounts receivable within one year | 40/41 | €169,394 | €119,107 | -€50,287 | -29.7% |
| Trade receivables | 40 | €99,103 | €113,656 | +€14,552 | +14.7% |
| Other amounts receivable | 41 | €70,291 | €5,452 | -€64,839 | -92.2% |
| Cash at bank and in hand | 54/58 | €174,817 | €53,991 | -€120,826 | -69.1% |
| Deferred charges and accrued income | 490/1 | €57,283 | €107,075 | +€49,792 | +86.9% |
| Total equity and liabilities | 10/49 | €2,349,096 | €2,217,090 | -€132,006 | -5.6% |
| Equity | 10/15 | €889,245 | €926,448 | +€37,202 | +4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €870,653 | €907,856 | +€37,202 | +4.3% |
| Distributable reserves | 133 | €870,653 | €907,856 | +€37,202 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,459,851 | €1,290,642 | -€169,208 | -11.6% |
| Amounts payable after more than one year | 17 | €464,587 | €496,442 | +€31,855 | +6.9% |
| Financial debts | 170/4 | €464,587 | €496,442 | +€31,855 | +6.9% |
| Amounts payable within one year | 42/48 | €945,976 | €744,031 | -€201,945 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €65,729 | €119,805 | +€54,076 | +82.3% |
| Financial debts | 43 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Credit institutions | 430/8 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Trade debts | 44 | €378,576 | €260,961 | -€117,615 | -31.1% |
| Suppliers | 440/4 | €378,576 | €260,961 | -€117,615 | -31.1% |
| Taxes, remuneration and social security | 45 | €201,671 | €38,265 | -€163,406 | -81.0% |
| Taxes | 450/3 | €189,472 | €24,588 | -€164,884 | -87.0% |
| Remuneration and social security | 454/9 | €12,199 | €13,677 | +€1,478 | +12.1% |
| Other amounts payable | 47/48 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €49,288 | €50,169 | +€881 | +1.8% |
| Non-recurring operating income | 76A | €798,168 | €0 | -€798,168 | -100.0% |
| Remuneration, social security and pensions | 62 | €148,339 | €146,707 | -€1,632 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,028 | €33,884 | +€3,857 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €29,628 | €4,397 | -€25,231 | -85.2% |
| Gross operating margin | 9900 | €1,007,541 | €239,909 | -€767,633 | -76.2% |
| Operating profit (loss) | 9901 | €799,547 | €54,920 | -€744,627 | -93.1% |
| Financial income | 75/76B | €33,713 | €51,897 | +€18,184 | +53.9% |
| Recurring financial income | 75 | €33,713 | €51,897 | +€18,184 | +53.9% |
| Financial charges | 65/66B | €75,812 | €41,348 | -€34,464 | -45.5% |
| Recurring financial charges | 65 | €75,812 | €41,348 | -€34,464 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €757,447 | €65,469 | -€691,979 | -91.4% |
| Income taxes | 67/77 | €222,711 | €28,266 | -€194,445 | -87.3% |
| Profit (loss) for the period | 9904 | €534,736 | €37,202 | -€497,534 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €534,736 | €37,202 | -€497,534 | -93.0% |
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 12 October 2026 via checked.be.