BEVENTUP: 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.
BEVENTUP
Largest movements
- Intangible fixed assets +€23,389
up €23,389 (+2.9%), from €806,674 to €830,063
- Cash -€11,157
down €11,157 (-64.8%), from €17,218 to €6,060
mainly Investment in fixed assets (net) (-€33,548) and Net result for the year (-€23,678)
- Other debts +€34,000
up €34,000 (+38.9%), from €87,335 to €121,335
- Profit (loss) carried forward -€23,678
down €23,678 (-220%), from -€10,740 to -€34,418
- Gross operating margin -€6,943
down €6,943 (-130%), from -€5,332 to -€12,274
- Depreciation +€6,078
up €6,078 (+118%), from €5,141 to €11,219
- Staff costs -€312
down €312, from €268 to -€44
- Other operating charges +€241
new in 2025: €241
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.
Derived cash bridge
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 | €829,296 | €839,870 | +€10,574 | +1.3% |
| Formation expenses | 20 | €4,576 | €3,516 | -€1,059 | -23.2% |
| Fixed assets | 21/28 | €806,674 | €830,063 | +€23,389 | +2.9% |
| Intangible fixed assets | 21 | €806,674 | €830,063 | +€23,389 | +2.9% |
| Current assets | 29/58 | €18,047 | €6,291 | -€11,756 | -65.1% |
| Amounts receivable within one year | 40/41 | €829 | €231 | -€598 | -72.2% |
| Other amounts receivable | 41 | €829 | €231 | -€598 | -72.2% |
| Cash at bank and in hand | 54/58 | €17,218 | €6,060 | -€11,157 | -64.8% |
| Total equity and liabilities | 10/49 | €829,296 | €839,870 | +€10,574 | +1.3% |
| Equity | 10/15 | €739,260 | €715,582 | -€23,678 | -3.2% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,740 | -€34,418 | -€23,678 | -220% |
| Amounts payable | 17/49 | €90,036 | €124,288 | +€34,251 | +38.0% |
| Amounts payable within one year | 42/48 | €90,036 | €122,251 | +€32,215 | +35.8% |
| Trade debts | 44 | €2,623 | €917 | -€1,707 | -65.1% |
| Suppliers | 440/4 | €2,623 | €917 | -€1,707 | -65.1% |
| Taxes, remuneration and social security | 45 | €78 | - | -€78 | |
| Remuneration and social security | 454/9 | €78 | - | -€78 | |
| Other amounts payable | 47/48 | €87,335 | €121,335 | +€34,000 | +38.9% |
| Accrued charges and deferred income | 492/3 | - | €2,036 | +€2,036 | |
| Remuneration, social security and pensions | 62 | €268 | -€44 | -€312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,141 | €11,219 | +€6,078 | +118% |
| Other operating charges | 640/8 | - | €241 | +€241 | |
| Gross operating margin | 9900 | -€5,332 | -€12,274 | -€6,943 | -130% |
| Operating profit (loss) | 9901 | -€10,740 | -€23,690 | -€12,950 | -121% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | -€10,740 | -€23,678 | -€12,937 | -120% |
| Profit (loss) for the period | 9904 | -€10,740 | -€23,678 | -€12,937 | -120% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,740 | -€23,678 | -€12,937 | -120% |
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 15 October 2026 via checked.be.