BEVATI: 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.
BEVATI
Largest movements
- Tangible fixed assets -€26,018
down €26,018 (-64.5%), from €40,352 to €14,335
of which Plant, machinery and equipment: -€16,200
- Cash -€3,560
down €3,560 (-32.3%), from €11,023 to €7,463
mainly Trade debts (-€13,811) and Debts after one year (-€12,411)
- Trade debts -€13,811
down €13,811 (-91.5%), from €15,098 to €1,287
- Debts after one year -€12,411
down €12,411 (-100.0%), from €12,411 to €0
- Current portion of long-term debt -€3,992
down €3,992 (-24.3%), from €16,403 to €12,411
- Reserves -€2,000
down €2,000 (-1.9%), from €106,789 to €104,789
- Profit (loss) carried forward +€1,812
up €1,812 (+77.2%), from -€2,347 to -€535
- Gross operating margin +€10,563
up €10,563 (+90.1%), from €11,723 to €22,286
- Depreciation -€2,450
down €2,450 (-10.3%), from €23,810 to €21,360
- Other operating charges -€355
down €355 (-29.7%), from €1,197 to €842
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 | €168,355 | €137,952 | -€30,402 | -18.1% |
| Fixed assets | 21/28 | €40,352 | €14,335 | -€26,018 | -64.5% |
| Tangible fixed assets | 22/27 | €40,352 | €14,335 | -€26,018 | -64.5% |
| Plant, machinery and equipment | 23 | €27,651 | €11,451 | -€16,200 | -58.6% |
| Furniture and vehicles | 24 | €12,702 | €2,884 | -€9,818 | -77.3% |
| Current assets | 29/58 | €128,002 | €123,617 | -€4,385 | -3.4% |
| Amounts receivable within one year | 40/41 | €113,508 | €112,184 | -€1,324 | -1.2% |
| Trade receivables | 40 | €2,568 | €3,416 | +€848 | +33.0% |
| Other amounts receivable | 41 | €110,940 | €108,768 | -€2,172 | -2.0% |
| Cash at bank and in hand | 54/58 | €11,023 | €7,463 | -€3,560 | -32.3% |
| Deferred charges and accrued income | 490/1 | €3,472 | €3,971 | +€499 | +14.4% |
| Total equity and liabilities | 10/49 | €168,355 | €137,952 | -€30,402 | -18.1% |
| Equity | 10/15 | €124,442 | €124,254 | -€188 | -0.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €106,789 | €104,789 | -€2,000 | -1.9% |
| Distributable reserves | 133 | €106,789 | €104,789 | -€2,000 | -1.9% |
| Profit (loss) carried forward | 14 | -€2,347 | -€535 | +€1,812 | +77.2% |
| Amounts payable | 17/49 | €43,913 | €13,698 | -€30,214 | -68.8% |
| Amounts payable after more than one year | 17 | €12,411 | €0 | -€12,411 | -100.0% |
| Financial debts | 170/4 | €12,411 | €0 | -€12,411 | -100.0% |
| Amounts payable within one year | 42/48 | €31,502 | €13,698 | -€17,803 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €16,403 | €12,411 | -€3,992 | -24.3% |
| Trade debts | 44 | €15,098 | €1,287 | -€13,811 | -91.5% |
| Suppliers | 440/4 | €15,098 | €1,287 | -€13,811 | -91.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €12,411 | €3,542 | -€8,869 | -71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,810 | €21,360 | -€2,450 | -10.3% |
| Other operating charges | 640/8 | €1,197 | €842 | -€355 | -29.7% |
| Gross operating margin | 9900 | €11,723 | €22,286 | +€10,563 | +90.1% |
| Operating profit (loss) | 9901 | -€13,283 | €85 | +€13,368 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €437 | €272 | -€164 | -37.6% |
| Recurring financial charges | 65 | €437 | €272 | -€164 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,720 | -€188 | +€13,532 | +98.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€13,720 | -€188 | +€13,532 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,720 | -€188 | +€13,532 | +98.6% |
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 10 October 2026 via checked.be.