BEVATEC: 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.
BEVATEC
Largest movements
- Tangible fixed assets -€13,948
down €13,948 (-37.8%), from €36,853 to €22,905
of which Furniture and vehicles: -€12,334
- Receivables within one year -€12,718
down €12,718 (-58.6%), from €21,692 to €8,973
of which Other amounts receivable: -€7,081
- Cash +€9,557
up €9,557 (+8.3%), from €115,033 to €124,590
mainly Depreciation (+€13,948) and Receivables within one year (+€12,718)
- Debts after one year -€10,172
down €10,172 (-66.5%), from €15,302 to €5,130
- Other debts -€8,731
down €8,731 (-58.2%), from €15,000 to €6,269
- Reserves +€4,000
up €4,000 (+2.7%), from €149,260 to €153,260
- Profit (loss) carried forward -€2,370
down €2,370 (-46.4%), from €5,106 to €2,736
- Gross operating margin -€42,807
down €42,807 (-66.1%), from €64,715 to €21,908
- Taxes -€12,951
down €12,951 (-77.3%), from €16,746 to €3,795
- Financial income +€1,807
up €1,807 (+721.4%), from €251 to €2,058
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 | €199,131 | €181,955 | -€17,176 | -8.6% |
| Fixed assets | 21/28 | €36,853 | €22,905 | -€13,948 | -37.8% |
| Tangible fixed assets | 22/27 | €36,853 | €22,905 | -€13,948 | -37.8% |
| Furniture and vehicles | 24 | €30,211 | €17,877 | -€12,334 | -40.8% |
| Other tangible fixed assets | 26 | €6,642 | €5,028 | -€1,614 | -24.3% |
| Current assets | 29/58 | €162,278 | €159,050 | -€3,227 | -2.0% |
| Amounts receivable within one year | 40/41 | €21,692 | €8,973 | -€12,718 | -58.6% |
| Trade receivables | 40 | €12,788 | €7,151 | -€5,637 | -44.1% |
| Other amounts receivable | 41 | €8,904 | €1,823 | -€7,081 | -79.5% |
| Current investments | 50/53 | €23,902 | €23,902 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115,033 | €124,590 | +€9,557 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,651 | €1,584 | -€66 | -4.0% |
| Total equity and liabilities | 10/49 | €199,131 | €181,955 | -€17,176 | -8.6% |
| Equity | 10/15 | €154,366 | €155,996 | +€1,630 | +1.1% |
| Reserves | 13 | €149,260 | €153,260 | +€4,000 | +2.7% |
| Distributable reserves | 133 | €149,260 | €153,260 | +€4,000 | +2.7% |
| Profit (loss) carried forward | 14 | €5,106 | €2,736 | -€2,370 | -46.4% |
| Amounts payable | 17/49 | €44,765 | €25,959 | -€18,806 | -42.0% |
| Amounts payable after more than one year | 17 | €15,302 | €5,130 | -€10,172 | -66.5% |
| Financial debts | 170/4 | €15,302 | €5,130 | -€10,172 | -66.5% |
| Amounts payable within one year | 42/48 | €29,463 | €20,763 | -€8,700 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €10,056 | €10,172 | +€116 | +1.2% |
| Trade debts | 44 | €730 | €2,124 | +€1,394 | +191.1% |
| Suppliers | 440/4 | €730 | €2,124 | +€1,394 | +191.1% |
| Taxes, remuneration and social security | 45 | €3,677 | €2,199 | -€1,478 | -40.2% |
| Taxes | 450/3 | €3,677 | €2,199 | -€1,478 | -40.2% |
| Other amounts payable | 47/48 | €15,000 | €6,269 | -€8,731 | -58.2% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Remuneration, social security and pensions | 62 | €2,098 | €2,074 | -€24 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,036 | €13,948 | -€88 | -0.6% |
| Other operating charges | 640/8 | €96 | €100 | +€4 | +4.1% |
| Gross operating margin | 9900 | €64,715 | €21,908 | -€42,807 | -66.1% |
| Operating profit (loss) | 9901 | €48,485 | €5,786 | -€42,699 | -88.1% |
| Financial income | 75/76B | €251 | €2,058 | +€1,807 | +721.4% |
| Recurring financial income | 75 | €251 | €2,058 | +€1,807 | +721.4% |
| Financial charges | 65/66B | €546 | €420 | -€126 | -23.1% |
| Recurring financial charges | 65 | €546 | €420 | -€126 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €48,189 | €7,425 | -€40,765 | -84.6% |
| Income taxes | 67/77 | €16,746 | €3,795 | -€12,951 | -77.3% |
| Profit (loss) for the period | 9904 | €31,443 | €3,630 | -€27,814 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,443 | €3,630 | -€27,814 | -88.5% |
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 3 October 2026 via checked.be.