BEVE: 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.
BEVE
Largest movements
- Tangible fixed assets -€26,310
down €26,310 (-84.9%), from €30,979 to €4,669
of which Furniture and vehicles: -€26,050
- Receivables within one year +€18,227
up €18,227 (+46.2%), from €39,450 to €57,677
of which Other amounts receivable: +€57,673
- Cash +€5,167
up €5,167 (+20.5%), from €25,236 to €30,403
mainly Net result for the year (+€29,678) and Investment in fixed assets (net) (+€25,023)
- Reserves +€29,678
up €29,678 (+60.2%), from €49,290 to €78,968
- Other debts -€15,881
down €15,881 (-85.4%), from €18,601 to €2,720
- Current portion of long-term debt -€9,174
down €9,174 (-74.8%), from €12,264 to €3,090
- Debts after one year -€3,090
no longer reported in 2025 (was €3,090)
- Trade debts -€2,758
down €2,758 (-59.8%), from €4,616 to €1,857
- Gross operating margin -€33,410
down €33,410 (-43.6%), from €76,643 to €43,233
- Taxes -€7,764
down €7,764 (-40.4%), from €19,227 to €11,463
- Depreciation -€5,617
down €5,617 (-81.4%), from €6,905 to €1,287
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,994 | €93,098 | -€2,895 | -3.0% |
| Fixed assets | 21/28 | €30,979 | €4,669 | -€26,310 | -84.9% |
| Tangible fixed assets | 22/27 | €30,979 | €4,669 | -€26,310 | -84.9% |
| Plant, machinery and equipment | 23 | €2,340 | €2,080 | -€260 | -11.1% |
| Furniture and vehicles | 24 | €28,639 | €2,589 | -€26,050 | -91.0% |
| Current assets | 29/58 | €65,015 | €88,430 | +€23,415 | +36.0% |
| Amounts receivable within one year | 40/41 | €39,450 | €57,677 | +€18,227 | +46.2% |
| Trade receivables | 40 | €39,446 | - | -€39,446 | |
| Other amounts receivable | 41 | €4 | €57,677 | +€57,673 | +1,558,724% |
| Cash at bank and in hand | 54/58 | €25,236 | €30,403 | +€5,167 | +20.5% |
| Deferred charges and accrued income | 490/1 | €330 | €351 | +€21 | +6.4% |
| Total equity and liabilities | 10/49 | €95,994 | €93,098 | -€2,895 | -3.0% |
| Equity | 10/15 | €54,290 | €83,968 | +€29,678 | +54.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,290 | €78,968 | +€29,678 | +60.2% |
| Distributable reserves | 133 | €49,290 | €78,968 | +€29,678 | +60.2% |
| Amounts payable | 17/49 | €41,703 | €9,130 | -€32,573 | -78.1% |
| Amounts payable after more than one year | 17 | €3,090 | - | -€3,090 | |
| Financial debts | 170/4 | €3,090 | - | -€3,090 | |
| Amounts payable within one year | 42/48 | €38,613 | €9,130 | -€29,483 | -76.4% |
| Current portion of amounts payable after more than one year | 42 | €12,264 | €3,090 | -€9,174 | -74.8% |
| Trade debts | 44 | €4,616 | €1,857 | -€2,758 | -59.8% |
| Suppliers | 440/4 | €4,616 | €1,857 | -€2,758 | -59.8% |
| Taxes, remuneration and social security | 45 | €3,132 | €1,463 | -€1,670 | -53.3% |
| Taxes | 450/3 | €3,132 | €1,463 | -€1,670 | -53.3% |
| Other amounts payable | 47/48 | €18,601 | €2,720 | -€15,881 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,905 | €1,287 | -€5,617 | -81.4% |
| Other operating charges | 640/8 | €946 | €607 | -€339 | -35.8% |
| Gross operating margin | 9900 | €76,643 | €43,233 | -€33,410 | -43.6% |
| Operating profit (loss) | 9901 | €68,793 | €41,339 | -€27,454 | -39.9% |
| Financial charges | 65/66B | €275 | €198 | -€77 | -28.0% |
| Recurring financial charges | 65 | €275 | €198 | -€77 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €68,518 | €41,141 | -€27,377 | -40.0% |
| Income taxes | 67/77 | €19,227 | €11,463 | -€7,764 | -40.4% |
| Profit (loss) for the period | 9904 | €49,290 | €29,678 | -€19,613 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,290 | €29,678 | -€19,613 | -39.8% |
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 28 October 2026 via checked.be.