BEVECRO: 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.
BEVECRO
Largest movements
- Receivables within one year -€195,110
down €195,110 (-99.7%), from €195,646 to €536
- Cash +€79,811
up €79,811 (+311.4%), from €25,628 to €105,439
mainly Receivables within one year (+€195,110) and Net result for the year (+€68,320)
- Tangible fixed assets -€21,959
down €21,959 (-5.3%), from €410,706 to €388,747
of which Furniture and vehicles: -€18,386
- Reserves -€151,390
down €151,390 (-42.9%), from €352,932 to €201,542
- Other debts +€10,015
new in 2025: €10,015
- Gross operating margin +€8,824
up €8,824 (+7.0%), from €125,257 to €134,081
- Taxes +€3,272
up €3,272 (+14.2%), from €23,088 to €26,360
- Financial charges -€2,146
down €2,146 (-75.6%), from €2,838 to €692
- Depreciation -€1,670
down €1,670 (-7.1%), from €23,629 to €21,959
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 | €633,346 | €496,549 | -€136,797 | -21.6% |
| Fixed assets | 21/28 | €411,266 | €389,307 | -€21,959 | -5.3% |
| Tangible fixed assets | 22/27 | €410,706 | €388,747 | -€21,959 | -5.3% |
| Land and buildings | 22 | €340,913 | €337,341 | -€3,573 | -1.0% |
| Furniture and vehicles | 24 | €69,793 | €51,407 | -€18,386 | -26.3% |
| Financial fixed assets | 28 | €559 | €559 | = | 0.0% |
| Current assets | 29/58 | €222,080 | €107,242 | -€114,838 | -51.7% |
| Amounts receivable within one year | 40/41 | €195,646 | €536 | -€195,110 | -99.7% |
| Other amounts receivable | 41 | €195,646 | €536 | -€195,110 | -99.7% |
| Current investments | 50/53 | €150 | - | -€150 | |
| Cash at bank and in hand | 54/58 | €25,628 | €105,439 | +€79,811 | +311.4% |
| Deferred charges and accrued income | 490/1 | €657 | €1,268 | +€611 | +93.0% |
| Total equity and liabilities | 10/49 | €633,346 | €496,549 | -€136,797 | -21.6% |
| Equity | 10/15 | €607,209 | €455,819 | -€151,390 | -24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €235,677 | €235,677 | = | 0.0% |
| Reserves | 13 | €352,932 | €201,542 | -€151,390 | -42.9% |
| Distributable reserves | 133 | €352,932 | €201,542 | -€151,390 | -42.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,137 | €40,730 | +€14,593 | +55.8% |
| Amounts payable within one year | 42/48 | €7,335 | €21,376 | +€14,040 | +191.4% |
| Trade debts | 44 | €1,396 | €4,529 | +€3,133 | +224.4% |
| Suppliers | 440/4 | €1,396 | €4,529 | +€3,133 | +224.4% |
| Taxes, remuneration and social security | 45 | €5,939 | €6,832 | +€893 | +15.0% |
| Taxes | 450/3 | €5,939 | €6,832 | +€893 | +15.0% |
| Other amounts payable | 47/48 | - | €10,015 | +€10,015 | |
| Accrued charges and deferred income | 492/3 | €18,802 | €19,354 | +€553 | +2.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,629 | €21,959 | -€1,670 | -7.1% |
| Other operating charges | 640/8 | €16,309 | €16,964 | +€654 | +4.0% |
| Gross operating margin | 9900 | €125,257 | €134,081 | +€8,824 | +7.0% |
| Operating profit (loss) | 9901 | €85,319 | €95,159 | +€9,840 | +11.5% |
| Financial income | 75/76B | €1 | €213 | +€212 | +29091.8% |
| Recurring financial income | 75 | €1 | €213 | +€212 | +29091.8% |
| Financial charges | 65/66B | €2,838 | €692 | -€2,146 | -75.6% |
| Recurring financial charges | 65 | €2,838 | €692 | -€2,146 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €82,482 | €94,680 | +€12,198 | +14.8% |
| Income taxes | 67/77 | €23,088 | €26,360 | +€3,272 | +14.2% |
| Profit (loss) for the period | 9904 | €59,394 | €68,320 | +€8,926 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,394 | €68,320 | +€8,926 | +15.0% |
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 12 October 2026 via checked.be.