BEVEC INDUSTRIAL: 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.
BEVEC INDUSTRIAL
Largest movements
- Cash -€26,430
down €26,430 (-71.5%), from €36,964 to €10,534
mainly Other debts (-€22,979) and Contributions, distributions and other (-€8,826)
- Tangible fixed assets -€7,223
down €7,223 (-10.5%), from €68,492 to €61,269
of which Land and buildings: -€5,124
- Stocks and contracts -€3,190
down €3,190 (-16.3%), from €19,580 to €16,390
- Other debts -€22,979
down €22,979 (-72.2%), from €31,806 to €8,826
- Reserves -€8,464
down €8,464 (-26.0%), from €32,598 to €24,135
of which Distributable reserves: -€8,464
- Trade debts -€2,945
down €2,945 (-30.3%), from €9,715 to €6,770
- Gross operating margin -€4,795
down €4,795 (-31.3%), from €15,332 to €10,536
- Taxes -€1,453
down €1,453 (-85.1%), from €1,707 to €255
- Financial charges -€711
down €711 (-44.1%), from €1,615 to €903
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 | €138,051 | €102,361 | -€35,690 | -25.9% |
| Fixed assets | 21/28 | €68,492 | €61,269 | -€7,223 | -10.5% |
| Tangible fixed assets | 22/27 | €68,492 | €61,269 | -€7,223 | -10.5% |
| Land and buildings | 22 | €64,768 | €59,644 | -€5,124 | -7.9% |
| Plant, machinery and equipment | 23 | €426 | €39 | -€387 | -90.9% |
| Furniture and vehicles | 24 | €3,298 | €1,587 | -€1,712 | -51.9% |
| Current assets | 29/58 | €69,559 | €41,091 | -€28,467 | -40.9% |
| Stocks and contracts in progress | 3 | €19,580 | €16,390 | -€3,190 | -16.3% |
| Stocks | 30/36 | €19,580 | €16,390 | -€3,190 | -16.3% |
| Amounts receivable within one year | 40/41 | €12,972 | €14,123 | +€1,151 | +8.9% |
| Trade receivables | 40 | €10,420 | €11,099 | +€679 | +6.5% |
| Other amounts receivable | 41 | €2,553 | €3,024 | +€471 | +18.5% |
| Cash at bank and in hand | 54/58 | €36,964 | €10,534 | -€26,430 | -71.5% |
| Deferred charges and accrued income | 490/1 | €43 | €43 | +€1 | +2.0% |
| Total equity and liabilities | 10/49 | €138,051 | €102,361 | -€35,690 | -25.9% |
| Equity | 10/15 | €94,098 | €85,635 | -€8,464 | -9.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €32,598 | €24,135 | -€8,464 | -26.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €26,448 | €17,985 | -€8,464 | -32.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,952 | €16,726 | -€27,226 | -61.9% |
| Amounts payable within one year | 42/48 | €42,377 | €15,863 | -€26,513 | -62.6% |
| Trade debts | 44 | €9,715 | €6,770 | -€2,945 | -30.3% |
| Suppliers | 440/4 | €9,715 | €6,770 | -€2,945 | -30.3% |
| Taxes, remuneration and social security | 45 | €856 | €267 | -€589 | -68.8% |
| Taxes | 450/3 | €856 | €267 | -€589 | -68.8% |
| Other amounts payable | 47/48 | €31,806 | €8,826 | -€22,979 | -72.2% |
| Accrued charges and deferred income | 492/3 | €1,576 | €863 | -€713 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,138 | €7,223 | +€84 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,873 | €1,863 | -€10 | -0.5% |
| Gross operating margin | 9900 | €15,332 | €10,536 | -€4,795 | -31.3% |
| Operating profit (loss) | 9901 | €6,320 | €1,451 | -€4,869 | -77.0% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €1,615 | €903 | -€711 | -44.1% |
| Recurring financial charges | 65 | €1,615 | €903 | -€711 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €4,705 | €617 | -€4,089 | -86.9% |
| Income taxes | 67/77 | €1,707 | €255 | -€1,453 | -85.1% |
| Profit (loss) for the period | 9904 | €2,998 | €362 | -€2,636 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,998 | €362 | -€2,636 | -87.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.