BEVECIMA: 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.
BEVECIMA
Largest movements
- Cash +€324,552
up €324,552 (+338.0%), from €96,011 to €420,563
mainly Net result for the year (+€433,446) and Other debts (+€326,910)
- Receivables within one year +€43,844
up €43,844 (+1860.8%), from €2,356 to €46,200
of which Trade receivables: +€45,684
- Other debts +€326,910
up €326,910 (+404.8%), from €80,750 to €407,660
- Financial income +€274,920
up €274,920 (+274.7%), from €100,080 to €375,000
- Gross operating margin +€3,695
up €3,695 (+3.6%), from €101,526 to €105,221
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 | €3,374,374 | €3,720,942 | +€346,569 | +10.3% |
| Fixed assets | 21/28 | €3,276,007 | €3,254,180 | -€21,827 | -0.7% |
| Tangible fixed assets | 22/27 | €103,007 | €81,180 | -€21,827 | -21.2% |
| Plant, machinery and equipment | 23 | €2,100 | €3,656 | +€1,556 | +74.1% |
| Furniture and vehicles | 24 | €100,907 | €77,523 | -€23,383 | -23.2% |
| Financial fixed assets | 28 | €3,173,000 | €3,173,000 | = | 0.0% |
| Current assets | 29/58 | €98,367 | €466,763 | +€368,396 | +374.5% |
| Amounts receivable within one year | 40/41 | €2,356 | €46,200 | +€43,844 | +1860.8% |
| Trade receivables | 40 | - | €45,684 | +€45,684 | |
| Other amounts receivable | 41 | €2,356 | €516 | -€1,840 | -78.1% |
| Cash at bank and in hand | 54/58 | €96,011 | €420,563 | +€324,552 | +338.0% |
| Total equity and liabilities | 10/49 | €3,374,374 | €3,720,942 | +€346,569 | +10.3% |
| Equity | 10/15 | €3,256,940 | €3,290,387 | +€33,446 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,236,940 | €3,270,387 | +€33,446 | +1.0% |
| 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 | €3,234,940 | €3,268,387 | +€33,446 | +1.0% |
| Amounts payable | 17/49 | €117,433 | €430,556 | +€313,122 | +266.6% |
| Amounts payable within one year | 42/48 | €117,433 | €430,556 | +€313,122 | +266.6% |
| Trade debts | 44 | €6,941 | €8,018 | +€1,076 | +15.5% |
| Suppliers | 440/4 | €6,941 | €8,018 | +€1,076 | +15.5% |
| Taxes, remuneration and social security | 45 | €29,742 | €14,878 | -€14,863 | -50.0% |
| Taxes | 450/3 | €29,578 | €14,878 | -€14,700 | -49.7% |
| Remuneration and social security | 454/9 | €164 | - | -€164 | |
| Other amounts payable | 47/48 | €80,750 | €407,660 | +€326,910 | +404.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,193 | €26,699 | +€506 | +1.9% |
| Other operating charges | 640/8 | €433 | €514 | +€81 | +18.7% |
| Gross operating margin | 9900 | €101,526 | €105,221 | +€3,695 | +3.6% |
| Operating profit (loss) | 9901 | €74,900 | €78,008 | +€3,108 | +4.1% |
| Financial income | 75/76B | €100,080 | €375,000 | +€274,920 | +274.7% |
| Recurring financial income | 75 | €100,080 | €375,000 | +€274,920 | +274.7% |
| Financial charges | 65/66B | €88 | €77 | -€10 | -11.9% |
| Recurring financial charges | 65 | €88 | €77 | -€10 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €174,892 | €452,930 | +€278,039 | +159.0% |
| Income taxes | 67/77 | €19,735 | €19,484 | -€251 | -1.3% |
| Profit (loss) for the period | 9904 | €155,157 | €433,446 | +€278,289 | +179.4% |
| Profit (loss) for the period to be appropriated | 9905 | €155,157 | €433,446 | +€278,289 | +179.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.