BEVASTO: 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.
BEVASTO
Largest movements
- Cash +€298,663
up €298,663 (+72.2%), from €413,755 to €712,418
mainly Receivables within one year (+€250,000) and Depreciation (+€42,461)
- Receivables within one year -€250,000
down €250,000 (-94.7%), from €263,968 to €13,968
- Tangible fixed assets -€42,461
down €42,461 (-9.9%), from €429,716 to €387,255
of which Land and buildings: -€42,255
- Reserves +€33,669
up €33,669 (+1.1%), from €3.1m to €3.1m
- Taxes +€8,649
up €8,649 (+110.4%), from €7,835 to €16,484
- Gross operating margin +€6,779
up €6,779 (+12.0%), from €56,678 to €63,457
- Financial charges +€4,863
up €4,863 (+42.8%), from €11,357 to €16,220
- Financial income -€4,140
down €4,140 (-7.2%), from €57,755 to €53,615
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 | €3,119,948 | €3,148,978 | +€29,030 | +0.9% |
| Fixed assets | 21/28 | €429,716 | €387,255 | -€42,461 | -9.9% |
| Tangible fixed assets | 22/27 | €429,716 | €387,255 | -€42,461 | -9.9% |
| Land and buildings | 22 | €428,892 | €386,638 | -€42,255 | -9.9% |
| Other tangible fixed assets | 26 | €824 | €618 | -€206 | -25.0% |
| Current assets | 29/58 | €2,690,232 | €2,761,722 | +€71,491 | +2.7% |
| Amounts receivable within one year | 40/41 | €263,968 | €13,968 | -€250,000 | -94.7% |
| Other amounts receivable | 41 | €263,968 | €13,968 | -€250,000 | -94.7% |
| Current investments | 50/53 | €2,012,509 | €2,035,337 | +€22,828 | +1.1% |
| Cash at bank and in hand | 54/58 | €413,755 | €712,418 | +€298,663 | +72.2% |
| Total equity and liabilities | 10/49 | €3,119,948 | €3,148,978 | +€29,030 | +0.9% |
| Equity | 10/15 | €3,105,735 | €3,139,404 | +€33,669 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,082,204 | €3,115,873 | +€33,669 | +1.1% |
| Distributable reserves | 133 | €3,082,204 | €3,115,873 | +€33,669 | +1.1% |
| Profit (loss) carried forward | 14 | €4,931 | €4,931 | = | 0.0% |
| Amounts payable | 17/49 | €14,213 | €9,573 | -€4,639 | -32.6% |
| Amounts payable within one year | 42/48 | €14,213 | €9,573 | -€4,639 | -32.6% |
| Trade debts | 44 | €3,305 | €998 | -€2,307 | -69.8% |
| Suppliers | 440/4 | €3,305 | €998 | -€2,307 | -69.8% |
| Taxes, remuneration and social security | 45 | €4,476 | €8,144 | +€3,667 | +81.9% |
| Taxes | 450/3 | €4,476 | €8,144 | +€3,667 | +81.9% |
| Other amounts payable | 47/48 | €6,431 | €431 | -€6,000 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,461 | €42,461 | = | 0.0% |
| Other operating charges | 640/8 | €8,016 | €8,239 | +€223 | +2.8% |
| Gross operating margin | 9900 | €56,678 | €63,457 | +€6,779 | +12.0% |
| Operating profit (loss) | 9901 | €6,201 | €12,758 | +€6,557 | +105.7% |
| Financial income | 75/76B | €57,755 | €53,615 | -€4,140 | -7.2% |
| Recurring financial income | 75 | €57,755 | €53,615 | -€4,140 | -7.2% |
| Financial charges | 65/66B | €11,357 | €16,220 | +€4,863 | +42.8% |
| Recurring financial charges | 65 | €11,357 | €16,220 | +€4,863 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €52,600 | €50,153 | -€2,446 | -4.7% |
| Income taxes | 67/77 | €7,835 | €16,484 | +€8,649 | +110.4% |
| Profit (loss) for the period | 9904 | €44,764 | €33,669 | -€11,095 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,764 | €33,669 | -€11,095 | -24.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.