BEVATRANS: 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.
What changed
BEVATRANS
NACE 49.410, Freight transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,306
2024 · €76,714-€68,408
Equity
€3.5m
2024 · €3.5m+€8,306
Cash
€14,199
2024 · €5,148+€9,051
Balance sheet total
€3.6m
2024 · €4.1m-€510,108
Largest movements
Assets
- Receivables within one year -€496,947
down €496,947 (-12.7%), from €3.9m to €3.4m
of which Trade receivables: -€621,882
Equity and liabilities
- Trade debts -€455,281
down €455,281 (-96.2%), from €473,149 to €17,868
- Other debts -€75,000
no longer reported in 2025 (was €75,000)
Income statement
- Gross operating margin -€46,789
down €46,789 (-6.1%), from €766,798 to €720,009
- Staff costs +€12,019
up €12,019 (+2.1%), from €566,407 to €578,426
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.
Result 2024
€76,714
Gross operating margin
-€46,789
Staff costs
-€12,019
Depreciation
-€1,139
Other operating charges
-€3,071
Financial income
-€4,338
Financial charges
+€391
Taxes
-€1,442
Result 2025
€8,306
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€79,551
Investment
-€70,500
Financing
€0
Cash 2024
€5,148
From operations (derived)
+€79,551
Net result for the year
+€8,306
Depreciation
+€89,550
Receivables after one year
+€6,500
Stocks and contracts
-€4,385
Receivables within one year
+€496,947
Deferred charges and accrued income
+€1,046
Trade debts
-€455,281
Tax, wage and social debts
+€11,867
Other debts
-€75,000
Investment (derived)
-€70,500
Investment in fixed assets (net)
-€70,500
Cash 2025
€14,199
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,117,112 | €3,607,005 | -€510,108 | -12.4% |
| Fixed assets | 21/28 | €153,030 | €133,980 | -€19,050 | -12.4% |
| Tangible fixed assets | 22/27 | €153,030 | €133,980 | -€19,050 | -12.4% |
| Plant, machinery and equipment | 23 | €65,335 | €27,942 | -€37,393 | -57.2% |
| Furniture and vehicles | 24 | €87,695 | €106,038 | +€18,343 | +20.9% |
| Current assets | 29/58 | €3,964,083 | €3,473,025 | -€491,058 | -12.4% |
| Amounts receivable after more than one year | 29 | €27,625 | €21,125 | -€6,500 | -23.5% |
| Trade receivables | 290 | €27,625 | €21,125 | -€6,500 | -23.5% |
| Stocks and contracts in progress | 3 | €9,086 | €13,471 | +€4,385 | +48.3% |
| Stocks | 30/36 | €9,086 | €13,471 | +€4,385 | +48.3% |
| Amounts receivable within one year | 40/41 | €3,910,167 | €3,413,219 | -€496,947 | -12.7% |
| Trade receivables | 40 | €739,176 | €117,294 | -€621,882 | -84.1% |
| Other amounts receivable | 41 | €3,170,990 | €3,295,925 | +€124,935 | +3.9% |
| Cash at bank and in hand | 54/58 | €5,148 | €14,199 | +€9,051 | +176% |
| Deferred charges and accrued income | 490/1 | €12,057 | €11,011 | -€1,046 | -8.7% |
| Total equity and liabilities | 10/49 | €4,117,112 | €3,607,005 | -€510,108 | -12.4% |
| Equity | 10/15 | €3,522,215 | €3,530,520 | +€8,306 | +0.2% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €3,189,132 | €3,197,132 | +€8,000 | +0.3% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,425,932 | €2,425,932 | = | 0.0% |
| Distributable reserves | 133 | €752,000 | €760,000 | +€8,000 | +1.1% |
| Profit (loss) carried forward | 14 | €221,082 | €221,388 | +€306 | +0.1% |
| Amounts payable | 17/49 | €594,898 | €76,484 | -€518,413 | -87.1% |
| Amounts payable within one year | 42/48 | €594,898 | €76,484 | -€518,413 | -87.1% |
| Trade debts | 44 | €473,149 | €17,868 | -€455,281 | -96.2% |
| Suppliers | 440/4 | €473,149 | €17,868 | -€455,281 | -96.2% |
| Taxes, remuneration and social security | 45 | €46,749 | €58,616 | +€11,867 | +25.4% |
| Taxes | 450/3 | €11,769 | €16,287 | +€4,519 | +38.4% |
| Remuneration and social security | 454/9 | €34,980 | €42,329 | +€7,349 | +21.0% |
| Other amounts payable | 47/48 | €75,000 | - | -€75,000 | |
| Remuneration, social security and pensions | 62 | €566,407 | €578,426 | +€12,019 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,411 | €89,550 | +€1,139 | +1.3% |
| Other operating charges | 640/8 | €37,300 | €40,372 | +€3,071 | +8.2% |
| Gross operating margin | 9900 | €766,798 | €720,009 | -€46,789 | -6.1% |
| Operating profit (loss) | 9901 | €74,680 | €11,661 | -€63,019 | -84.4% |
| Financial income | 75/76B | €5,296 | €957 | -€4,338 | -81.9% |
| Recurring financial income | 75 | €5,296 | €957 | -€4,338 | -81.9% |
| Financial charges | 65/66B | €1,312 | €921 | -€391 | -29.8% |
| Recurring financial charges | 65 | €1,312 | €921 | -€391 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €78,663 | €11,697 | -€66,966 | -85.1% |
| Income taxes | 67/77 | €1,950 | €3,392 | +€1,442 | +74.0% |
| Profit (loss) for the period | 9904 | €76,714 | €8,306 | -€68,408 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,714 | €8,306 | -€68,408 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.