BEVATRADE: 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.
BEVATRADE
Largest movements
- Receivables after one year -€60,677
down €60,677 (-6.1%), from €989,964 to €929,287
- Receivables within one year -€38,166
down €38,166 (-18.4%), from €206,885 to €168,719
of which Other amounts receivable: -€38,166
- Reserves -€61,141
down €61,141 (-18.6%), from €329,577 to €268,436
of which Distributable reserves: -€61,141
- Other debts -€44,066
down €44,066 (-19.9%), from €220,913 to €176,848
- Gross operating margin -€4,862
down €4,862 (-9.5%), from -€51,429 to -€56,291
- Other operating charges +€897
up €897 (+54.7%), from €1,640 to €2,537
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 | €1,211,668 | €1,112,562 | -€99,106 | -8.2% |
| Fixed assets | 21/28 | €6,091 | €4,035 | -€2,057 | -33.8% |
| Tangible fixed assets | 22/27 | €6,091 | €4,035 | -€2,057 | -33.8% |
| Land and buildings | 22 | €654 | €0 | -€654 | -100.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €5,437 | €4,035 | -€1,403 | -25.8% |
| Current assets | 29/58 | €1,205,576 | €1,108,527 | -€97,049 | -8.1% |
| Amounts receivable after more than one year | 29 | €989,964 | €929,287 | -€60,677 | -6.1% |
| Other amounts receivable | 291 | €989,964 | €929,287 | -€60,677 | -6.1% |
| Amounts receivable within one year | 40/41 | €206,885 | €168,719 | -€38,166 | -18.4% |
| Trade receivables | 40 | €370 | €370 | = | 0.0% |
| Other amounts receivable | 41 | €206,515 | €168,349 | -€38,166 | -18.5% |
| Cash at bank and in hand | 54/58 | €1,753 | €3,073 | +€1,320 | +75.3% |
| Deferred charges and accrued income | 490/1 | €6,974 | €7,448 | +€474 | +6.8% |
| Total equity and liabilities | 10/49 | €1,211,668 | €1,112,562 | -€99,106 | -8.2% |
| Equity | 10/15 | €294,542 | €233,401 | -€61,141 | -20.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €329,577 | €268,436 | -€61,141 | -18.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €327,577 | €266,436 | -€61,141 | -18.7% |
| Profit (loss) carried forward | 14 | -€55,035 | -€55,035 | = | 0.0% |
| Amounts payable | 17/49 | €917,126 | €879,161 | -€37,965 | -4.1% |
| Amounts payable after more than one year | 17 | €592,000 | €592,000 | = | 0.0% |
| Financial debts | 170/4 | €592,000 | €592,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €231,219 | €193,254 | -€37,965 | -16.4% |
| Financial debts | 43 | €298 | €62 | -€236 | -79.3% |
| Credit institutions | 430/8 | €298 | €62 | -€236 | -79.3% |
| Trade debts | 44 | €8,500 | €14,837 | +€6,338 | +74.6% |
| Suppliers | 440/4 | €8,500 | €14,837 | +€6,338 | +74.6% |
| Taxes, remuneration and social security | 45 | €1,507 | €1,507 | = | 0.0% |
| Taxes | 450/3 | €1,507 | €1,507 | = | 0.0% |
| Other amounts payable | 47/48 | €220,913 | €176,848 | -€44,066 | -19.9% |
| Accrued charges and deferred income | 492/3 | €93,906 | €93,906 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,754 | €2,057 | +€303 | +17.3% |
| Other operating charges | 640/8 | €1,640 | €2,537 | +€897 | +54.7% |
| Gross operating margin | 9900 | -€51,429 | -€56,291 | -€4,862 | -9.5% |
| Operating profit (loss) | 9901 | -€54,822 | -€60,884 | -€6,062 | -11.1% |
| Financial income | 75/76B | €94 | - | -€94 | |
| Recurring financial income | 75 | €94 | - | -€94 | |
| Financial charges | 65/66B | €307 | €257 | -€50 | -16.4% |
| Recurring financial charges | 65 | €307 | €257 | -€50 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€55,035 | -€61,141 | -€6,106 | -11.1% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€55,035 | -€61,141 | -€6,106 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,035 | -€61,141 | -€6,106 | -11.1% |
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 12 October 2026 via checked.be.