Bevastro: 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.
Bevastro
Largest movements
- Receivables within one year +€216,375
up €216,375 (+143.1%), from €151,250 to €367,625
of which Trade receivables: +€166,375
- Cash +€99,930
up €99,930 (+133.6%), from €74,808 to €174,739
mainly Net result for the year (+€629,005) and Tax, wage and social debts (+€186,160)
- Reserves +€629,005
up €629,005 (+121.0%), from €519,914 to €1.1m
- Debts after one year -€511,714
down €511,714 (-7.9%), from €6.5m to €6.0m
- Tax, wage and social debts +€186,160
up €186,160 (+104.4%), from €178,265 to €364,425
- Financial charges -€59,152
down €59,152 (-29.6%), from €199,850 to €140,697
- Financial income +€48,016
up €48,016 (+2420.3%), from €1,984 to €50,000
- Gross operating margin +€22,184
up €22,184 (+2.5%), from €885,537 to €907,722
- Taxes +€19,851
up €19,851 (+11.9%), from €166,484 to €186,335
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 | €7,765,495 | €8,078,222 | +€312,727 | +4.0% |
| Fixed assets | 21/28 | €7,539,436 | €7,535,858 | -€3,578 | 0.0% |
| Tangible fixed assets | 22/27 | €5,460 | €4,302 | -€1,157 | -21.2% |
| Furniture and vehicles | 24 | €5,460 | €4,302 | -€1,157 | -21.2% |
| Financial fixed assets | 28 | €7,533,977 | €7,531,556 | -€2,421 | 0.0% |
| Current assets | 29/58 | €226,058 | €542,364 | +€316,305 | +139.9% |
| Amounts receivable within one year | 40/41 | €151,250 | €367,625 | +€216,375 | +143.1% |
| Trade receivables | 40 | €151,250 | €317,625 | +€166,375 | +110.0% |
| Other amounts receivable | 41 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €74,808 | €174,739 | +€99,930 | +133.6% |
| Total equity and liabilities | 10/49 | €7,765,495 | €8,078,222 | +€312,727 | +4.0% |
| Equity | 10/15 | €529,914 | €1,158,919 | +€629,005 | +118.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €519,914 | €1,148,919 | +€629,005 | +121.0% |
| Distributable reserves | 133 | €519,914 | €1,148,919 | +€629,005 | +121.0% |
| Amounts payable | 17/49 | €7,235,580 | €6,919,303 | -€316,278 | -4.4% |
| Amounts payable after more than one year | 17 | €6,511,929 | €6,000,214 | -€511,714 | -7.9% |
| Financial debts | 170/4 | €6,511,929 | €6,000,214 | -€511,714 | -7.9% |
| Amounts payable within one year | 42/48 | €723,652 | €919,088 | +€195,437 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €535,714 | €535,714 | = | 0.0% |
| Trade debts | 44 | €9,329 | €18,400 | +€9,071 | +97.2% |
| Suppliers | 440/4 | €9,329 | €18,400 | +€9,071 | +97.2% |
| Taxes, remuneration and social security | 45 | €178,265 | €364,425 | +€186,160 | +104.4% |
| Taxes | 450/3 | €178,265 | €364,425 | +€186,160 | +104.4% |
| Other amounts payable | 47/48 | €343 | €549 | +€206 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €1,157 | +€831 | +255.3% |
| Other operating charges | 640/8 | €948 | €528 | -€420 | -44.3% |
| Gross operating margin | 9900 | €885,537 | €907,722 | +€22,184 | +2.5% |
| Operating profit (loss) | 9901 | €884,264 | €906,037 | +€21,773 | +2.5% |
| Financial income | 75/76B | €1,984 | €50,000 | +€48,016 | +2420.3% |
| Recurring financial income | 75 | €1,984 | €50,000 | +€48,016 | +2420.3% |
| Financial charges | 65/66B | €199,850 | €140,697 | -€59,152 | -29.6% |
| Recurring financial charges | 65 | €199,850 | €140,697 | -€59,152 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €686,398 | €815,340 | +€128,942 | +18.8% |
| Income taxes | 67/77 | €166,484 | €186,335 | +€19,851 | +11.9% |
| Profit (loss) for the period | 9904 | €519,914 | €629,005 | +€109,090 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €519,914 | €629,005 | +€109,090 | +21.0% |
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.