BEVECON: 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.
BEVECON
Largest movements
- Tangible fixed assets -€17,867
down €17,867 (-22.7%), from €78,724 to €60,857
of which Leasing and similar rights: -€17,856
- Cash +€17,702
up €17,702 (+23.8%), from €74,473 to €92,176
mainly Other debts (+€48,664) and Net result for the year (+€42,651)
- Receivables within one year -€8,226
down €8,226 (-34.3%), from €23,956 to €15,730
of which Other amounts receivable: -€8,226
- Other debts +€48,664
up €48,664 (+3585.4%), from €1,357 to €50,022
- Debts after one year -€38,935
down €38,935 (-23.3%), from €166,814 to €127,879
- Tax, wage and social debts -€14,101
down €14,101 (-54.4%), from €25,932 to €11,831
- Reserves -€7,350
down €7,350 (-5.4%), from €136,491 to €129,141
- Financial income -€8,000
down €8,000 (-100.0%), from €8,000 to €0
- Depreciation +€6,681
up €6,681 (+59.8%), from €11,175 to €17,856
- Gross operating margin +€5,923
up €5,923 (+7.7%), from €77,086 to €83,008
- Other operating charges -€1,327
down €1,327 (-33.4%), from €3,972 to €2,645
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 | €378,701 | €369,687 | -€9,014 | -2.4% |
| Fixed assets | 21/28 | €278,724 | €260,857 | -€17,867 | -6.4% |
| Tangible fixed assets | 22/27 | €78,724 | €60,857 | -€17,867 | -22.7% |
| Furniture and vehicles | 24 | €11 | €0 | -€11 | -100.0% |
| Leasing and similar rights | 25 | €78,713 | €60,857 | -€17,856 | -22.7% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €99,977 | €108,830 | +€8,853 | +8.9% |
| Amounts receivable within one year | 40/41 | €23,956 | €15,730 | -€8,226 | -34.3% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | €8,226 | €0 | -€8,226 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,473 | €92,176 | +€17,702 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,548 | €924 | -€623 | -40.3% |
| Total equity and liabilities | 10/49 | €378,701 | €369,687 | -€9,014 | -2.4% |
| Equity | 10/15 | €146,491 | €139,141 | -€7,350 | -5.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €136,491 | €129,141 | -€7,350 | -5.4% |
| Distributable reserves | 133 | €136,491 | €129,141 | -€7,350 | -5.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €232,210 | €230,546 | -€1,664 | -0.7% |
| Amounts payable after more than one year | 17 | €166,814 | €127,879 | -€38,935 | -23.3% |
| Financial debts | 170/4 | €166,814 | €127,879 | -€38,935 | -23.3% |
| Amounts payable within one year | 42/48 | €65,396 | €102,666 | +€37,271 | +57.0% |
| Current portion of amounts payable after more than one year | 42 | €37,919 | €38,935 | +€1,016 | +2.7% |
| Trade debts | 44 | €187 | €1,879 | +€1,691 | +902.6% |
| Suppliers | 440/4 | €187 | €1,879 | +€1,691 | +902.6% |
| Taxes, remuneration and social security | 45 | €25,932 | €11,831 | -€14,101 | -54.4% |
| Taxes | 450/3 | €25,932 | €11,831 | -€14,101 | -54.4% |
| Other amounts payable | 47/48 | €1,357 | €50,022 | +€48,664 | +3585.4% |
| Non-recurring operating income | 76A | - | €3,989 | +€3,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,175 | €17,856 | +€6,681 | +59.8% |
| Other operating charges | 640/8 | €3,972 | €2,645 | -€1,327 | -33.4% |
| Gross operating margin | 9900 | €77,086 | €83,008 | +€5,923 | +7.7% |
| Operating profit (loss) | 9901 | €61,939 | €62,507 | +€569 | +0.9% |
| Financial income | 75/76B | €8,000 | €0 | -€8,000 | -100.0% |
| Recurring financial income | 75 | €8,000 | €0 | -€8,000 | -100.0% |
| Financial charges | 65/66B | €3,889 | €4,195 | +€307 | +7.9% |
| Recurring financial charges | 65 | €3,889 | €4,195 | +€307 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €66,050 | €58,312 | -€7,738 | -11.7% |
| Income taxes | 67/77 | €16,350 | €15,662 | -€689 | -4.2% |
| Profit (loss) for the period | 9904 | €49,700 | €42,651 | -€7,049 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,700 | €42,651 | -€7,049 | -14.2% |
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 7 October 2026 via checked.be.