BEVEIMO: 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.
BEVEIMO
Largest movements
- Tangible fixed assets -€149,587
down €149,587 (-8.6%), from €1.7m to €1.6m
of which Land and buildings: -€147,709
- Cash +€81,324
up €81,324 (+363.7%), from €22,358 to €103,683
mainly Net result for the year (+€173,274) and Investment in fixed assets (net) (+€85,505)
- Other debts -€189,222
down €189,222 (-90.3%), from €209,458 to €20,235
- Reserves +€173,274
up €173,274 (+22.1%), from €783,956 to €957,230
of which Distributable reserves: +€215,950
- Debts after one year -€57,497
down €57,497 (-13.9%), from €414,649 to €357,151
- Tax, wage and social debts +€23,651
up €23,651 (+589.7%), from €4,011 to €27,662
- Gross operating margin +€246,182
up €246,182 (+216.5%), from €113,716 to €359,898
- Taxes +€83,550
up €83,550 (+393.5%), from €21,235 to €104,784
- Depreciation -€7,474
down €7,474 (-10.4%), from €71,557 to €64,082
- Financial charges -€6,300
down €6,300 (-25.7%), from €24,539 to €18,239
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 | €1,758,292 | €1,688,002 | -€70,290 | -4.0% |
| Fixed assets | 21/28 | €1,730,656 | €1,581,069 | -€149,587 | -8.6% |
| Tangible fixed assets | 22/27 | €1,730,656 | €1,581,069 | -€149,587 | -8.6% |
| Land and buildings | 22 | €1,728,081 | €1,580,372 | -€147,709 | -8.5% |
| Plant, machinery and equipment | 23 | €32 | - | -€32 | |
| Furniture and vehicles | 24 | €2,542 | €697 | -€1,845 | -72.6% |
| Current assets | 29/58 | €27,636 | €106,932 | +€79,297 | +286.9% |
| Amounts receivable within one year | 40/41 | €2,779 | - | -€2,779 | |
| Other amounts receivable | 41 | €2,779 | - | -€2,779 | |
| Cash at bank and in hand | 54/58 | €22,358 | €103,683 | +€81,324 | +363.7% |
| Deferred charges and accrued income | 490/1 | €2,498 | €3,250 | +€752 | +30.1% |
| Total equity and liabilities | 10/49 | €1,758,292 | €1,688,002 | -€70,290 | -4.0% |
| Equity | 10/15 | €878,956 | €1,052,230 | +€173,274 | +19.7% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Capital | 10 | €95,000 | €95,000 | = | 0.0% |
| Issued capital | 100 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €783,956 | €957,230 | +€173,274 | +22.1% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Legal reserve | 130 | €9,500 | €9,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €531,775 | €489,098 | -€42,676 | -8.0% |
| Distributable reserves | 133 | €242,681 | €458,631 | +€215,950 | +89.0% |
| Provisions and deferred taxes | 16 | €177,258 | €163,033 | -€14,225 | -8.0% |
| Deferred taxes | 168 | €177,258 | €163,033 | -€14,225 | -8.0% |
| Amounts payable | 17/49 | €702,078 | €472,739 | -€229,339 | -32.7% |
| Amounts payable after more than one year | 17 | €414,649 | €357,151 | -€57,497 | -13.9% |
| Financial debts | 170/4 | €414,649 | €357,151 | -€57,497 | -13.9% |
| Amounts payable within one year | 42/48 | €270,642 | €107,261 | -€163,381 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €56,709 | €57,697 | +€988 | +1.7% |
| Trade debts | 44 | €464 | €1,666 | +€1,202 | +259.2% |
| Suppliers | 440/4 | €464 | €1,666 | +€1,202 | +259.2% |
| Taxes, remuneration and social security | 45 | €4,011 | €27,662 | +€23,651 | +589.7% |
| Taxes | 450/3 | €4,011 | €27,662 | +€23,651 | +589.7% |
| Other amounts payable | 47/48 | €209,458 | €20,235 | -€189,222 | -90.3% |
| Accrued charges and deferred income | 492/3 | €16,788 | €8,327 | -€8,461 | -50.4% |
| Non-recurring operating income | 76A | - | €253,249 | +€253,249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,557 | €64,082 | -€7,474 | -10.4% |
| Other operating charges | 640/8 | €14,299 | €13,751 | -€549 | -3.8% |
| Gross operating margin | 9900 | €113,716 | €359,898 | +€246,182 | +216.5% |
| Operating profit (loss) | 9901 | €27,860 | €282,065 | +€254,205 | +912.4% |
| Financial income | 75/76B | €10 | €7 | -€4 | -37.0% |
| Recurring financial income | 75 | €10 | €7 | -€4 | -37.0% |
| Financial charges | 65/66B | €24,539 | €18,239 | -€6,300 | -25.7% |
| Recurring financial charges | 65 | €24,539 | €18,239 | -€6,300 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €3,332 | €263,833 | +€260,501 | +7818.9% |
| Transfer from deferred taxes | 780 | €14,503 | €14,225 | -€277 | -1.9% |
| Income taxes | 67/77 | €21,235 | €104,784 | +€83,550 | +393.5% |
| Profit (loss) for the period | 9904 | -€3,400 | €173,274 | +€176,674 | |
| Transfer from tax-exempt reserves | 789 | €43,508 | €42,676 | -€832 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,108 | €215,950 | +€175,842 | +438.4% |
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 10 October 2026 via checked.be.