BEVEMA: 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.
BEVEMA
Largest movements
- Receivables within one year +€33,083
up €33,083 (+135.6%), from €24,400 to €57,483
of which Trade receivables: +€34,902
- Stocks and contracts +€15,469
up €15,469 (+13.6%), from €113,385 to €128,854
- Cash +€10,311
up €10,311 (+890.7%), from €1,158 to €11,468
mainly Trade debts (+€60,672) and Net result for the year (+€11,469)
- Tangible fixed assets +€5,279
up €5,279 (+29.5%), from €17,898 to €23,177
of which Furniture and vehicles: +€5,851
- Financial fixed assets +€5,115
new in 2025: €5,115
- Trade debts +€60,672
up €60,672 (+77.4%), from €78,343 to €139,015
- Reserves +€11,469
up €11,469 (+48.0%), from €23,887 to €35,356
- Debts after one year -€11,022
down €11,022 (-28.7%), from €38,360 to €27,338
- Current portion of long-term debt +€3,962
up €3,962 (+28.2%), from €14,067 to €18,029
- Gross operating margin +€4,792
up €4,792 (+22.3%), from €21,502 to €26,293
- Depreciation +€3,968
up €3,968 (+74.6%), from €5,316 to €9,284
- Other operating charges +€1,047
up €1,047 (+194.2%), from €539 to €1,586
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 | €162,758 | €228,987 | +€66,229 | +40.7% |
| Fixed assets | 21/28 | €23,725 | €30,973 | +€7,248 | +30.6% |
| Intangible fixed assets | 21 | €5,827 | €2,681 | -€3,146 | -54.0% |
| Tangible fixed assets | 22/27 | €17,898 | €23,177 | +€5,279 | +29.5% |
| Plant, machinery and equipment | 23 | €2,148 | €1,576 | -€572 | -26.6% |
| Furniture and vehicles | 24 | €15,750 | €21,601 | +€5,851 | +37.2% |
| Financial fixed assets | 28 | - | €5,115 | +€5,115 | |
| Current assets | 29/58 | €139,033 | €198,014 | +€58,980 | +42.4% |
| Stocks and contracts in progress | 3 | €113,385 | €128,854 | +€15,469 | +13.6% |
| Stocks | 30/36 | €113,385 | €128,854 | +€15,469 | +13.6% |
| Amounts receivable within one year | 40/41 | €24,400 | €57,483 | +€33,083 | +135.6% |
| Trade receivables | 40 | €12,903 | €47,806 | +€34,902 | +270.5% |
| Other amounts receivable | 41 | €11,497 | €9,678 | -€1,819 | -15.8% |
| Cash at bank and in hand | 54/58 | €1,158 | €11,468 | +€10,311 | +890.7% |
| Deferred charges and accrued income | 490/1 | €90 | €208 | +€118 | +130.7% |
| Total equity and liabilities | 10/49 | €162,758 | €228,987 | +€66,229 | +40.7% |
| Equity | 10/15 | €30,208 | €41,677 | +€11,469 | +38.0% |
| Contributions | 10/11 | €6,321 | €6,321 | = | 0.0% |
| Reserves | 13 | €23,887 | €35,356 | +€11,469 | +48.0% |
| Distributable reserves | 133 | €23,887 | €35,356 | +€11,469 | +48.0% |
| Amounts payable | 17/49 | €132,550 | €187,310 | +€54,760 | +41.3% |
| Amounts payable after more than one year | 17 | €38,360 | €27,338 | -€11,022 | -28.7% |
| Financial debts | 170/4 | €38,360 | €27,338 | -€11,022 | -28.7% |
| Amounts payable within one year | 42/48 | €94,190 | €159,972 | +€65,782 | +69.8% |
| Current portion of amounts payable after more than one year | 42 | €14,067 | €18,029 | +€3,962 | +28.2% |
| Trade debts | 44 | €78,343 | €139,015 | +€60,672 | +77.4% |
| Suppliers | 440/4 | €78,343 | €139,015 | +€60,672 | +77.4% |
| Taxes, remuneration and social security | 45 | €1,780 | €2,927 | +€1,147 | +64.4% |
| Taxes | 450/3 | €1,780 | €2,927 | +€1,147 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,316 | €9,284 | +€3,968 | +74.6% |
| Other operating charges | 640/8 | €539 | €1,586 | +€1,047 | +194.2% |
| Gross operating margin | 9900 | €21,502 | €26,293 | +€4,792 | +22.3% |
| Operating profit (loss) | 9901 | €15,646 | €15,423 | -€223 | -1.4% |
| Financial income | 75/76B | €247 | €194 | -€53 | -21.6% |
| Recurring financial income | 75 | €247 | €194 | -€53 | -21.6% |
| Financial charges | 65/66B | €2,910 | €3,002 | +€92 | +3.2% |
| Recurring financial charges | 65 | €2,910 | €3,002 | +€92 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €12,983 | €12,615 | -€368 | -2.8% |
| Income taxes | 67/77 | €1,180 | €1,147 | -€33 | -2.8% |
| Profit (loss) for the period | 9904 | €11,803 | €11,469 | -€335 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,803 | €11,469 | -€335 | -2.8% |
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 5 October 2026 via checked.be.