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
- Receivables within one year -€11,506
down €11,506 (-12.7%), from €90,454 to €78,948
- Reserves -€6,047
down €6,047 (-7.8%), from €77,652 to €71,605
of which Distributable reserves: -€6,047
- Profit (loss) carried forward -€5,521
new in 2025: -€5,521
- Gross operating margin -€583
down €583 (-4.0%), from -€14,653 to -€15,236
- Financial income +€327
up €327 (+7.3%), from €4,465 to €4,792
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 | €96,645 | €85,351 | -€11,294 | -11.7% |
| Current assets | 29/58 | €96,645 | €85,351 | -€11,294 | -11.7% |
| Amounts receivable within one year | 40/41 | €90,454 | €78,948 | -€11,506 | -12.7% |
| Other amounts receivable | 41 | €90,454 | €78,948 | -€11,506 | -12.7% |
| Cash at bank and in hand | 54/58 | €6,191 | €6,403 | +€213 | +3.4% |
| Total equity and liabilities | 10/49 | €96,645 | €85,351 | -€11,294 | -11.7% |
| Equity | 10/15 | €96,252 | €84,684 | -€11,568 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,652 | €71,605 | -€6,047 | -7.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €77,652 | €71,605 | -€6,047 | -7.8% |
| Profit (loss) carried forward | 14 | - | -€5,521 | -€5,521 | |
| Amounts payable | 17/49 | €393 | €667 | +€274 | +69.6% |
| Amounts payable within one year | 42/48 | €393 | €667 | +€274 | +69.6% |
| Trade debts | 44 | €393 | €667 | +€274 | +69.6% |
| Suppliers | 440/4 | €393 | €667 | +€274 | +69.6% |
| Other operating charges | 640/8 | €903 | €919 | +€16 | +1.8% |
| Gross operating margin | 9900 | -€14,653 | -€15,236 | -€583 | -4.0% |
| Operating profit (loss) | 9901 | -€15,556 | -€16,155 | -€599 | -3.9% |
| Financial income | 75/76B | €4,465 | €4,792 | +€327 | +7.3% |
| Recurring financial income | 75 | €4,465 | €4,792 | +€327 | +7.3% |
| Financial charges | 65/66B | €145 | €205 | +€60 | +41.3% |
| Recurring financial charges | 65 | €145 | €205 | +€60 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,235 | -€11,568 | -€332 | -3.0% |
| Profit (loss) for the period | 9904 | -€11,235 | -€11,568 | -€332 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,235 | -€11,568 | -€332 | -3.0% |
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 9 October 2026 via checked.be.