BEVEPE: 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.
What changed
BEVEPE
NACE 20.300, Manufacture of chemicals and chemical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€450,420
2024 · €499,149-€48,729
Equity
€3.0m
2024 · €2.5m+€430,420
Cash
€852,339
2024 · €541,954+€310,385
Balance sheet total
€6.2m
2024 · €6.0m+€267,185
Largest movements
Assets
- Receivables after one year +€354,174
up €354,174 (+163%), from €217,380 to €571,554
- Receivables within one year -€336,666
down €336,666 (-35.1%), from €960,197 to €623,531
of which Other amounts receivable: -€195,374
- Cash +€310,385
up €310,385 (+57.3%), from €541,954 to €852,339
mainly Net result for the year (+€450,420) and Depreciation (+€360,384)
- Intangible fixed assets -€80,622
down €80,622 (-23.9%), from €337,956 to €257,334
Equity and liabilities
- Reserves +€430,420
up €430,420 (+17.1%), from €2.5m to €3.0m
of which Distributable reserves: +€219,920
- Debts after one year -€357,483
down €357,483 (-16.5%), from €2.2m to €1.8m
of which Financial debts: -€261,314
- Trade debts +€123,604
up €123,604 (+17.6%), from €701,114 to €824,717
Income statement
- Gross operating margin -€39,255
down €39,255 (-1.7%), from €2.3m to €2.2m
- Depreciation +€25,460
up €25,460 (+7.6%), from €334,924 to €360,384
- Staff costs -€24,346
down €24,346 (-2.0%), from €1.2m to €1.2m
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.
Result 2024
€499,149
Gross operating margin
-€39,255
Staff costs
+€24,346
Depreciation
-€25,460
Other operating charges
-€18,393
Other operating items
+€8,136
Financial income
+€6,932
Financial charges
+€5,369
Taxes
-€10,405
Result 2025
€450,420
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€974,721
Investment
-€339,384
Financing
-€324,952
Cash 2024
€541,954
From operations (derived)
+€974,721
Net result for the year
+€450,420
Depreciation
+€360,384
Receivables after one year
-€354,174
Stocks and contracts
+€22,751
Receivables within one year
+€336,666
Deferred charges and accrued income
+€16,957
Trade debts
+€123,604
Tax, wage and social debts
+€12,786
Other debts
+€4,907
Accrued charges and deferred income
+€420
Investment (derived)
-€339,384
Investment in fixed assets (net)
-€339,384
Financing
-€324,952
Debts after one year
-€357,483
Current portion of long-term debt
+€27,920
Short-term financial debts
+€24,611
Contributions, distributions and other
-€20,000
Cash 2025
€852,339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,981,339 | €6,248,524 | +€267,185 | +4.5% |
| Fixed assets | 21/28 | €2,874,653 | €2,853,653 | -€20,999 | -0.7% |
| Intangible fixed assets | 21 | €337,956 | €257,334 | -€80,622 | -23.9% |
| Tangible fixed assets | 22/27 | €2,496,024 | €2,556,486 | +€60,462 | +2.4% |
| Land and buildings | 22 | €2,072,385 | €1,942,177 | -€130,208 | -6.3% |
| Plant, machinery and equipment | 23 | €391,400 | €567,036 | +€175,636 | +44.9% |
| Furniture and vehicles | 24 | €32,239 | €30,141 | -€2,098 | -6.5% |
| Leasing and similar rights | 25 | - | €17,132 | +€17,132 | |
| Financial fixed assets | 28 | €40,672 | €39,834 | -€839 | -2.1% |
| Current assets | 29/58 | €3,106,686 | €3,394,870 | +€288,185 | +9.3% |
| Amounts receivable after more than one year | 29 | €217,380 | €571,554 | +€354,174 | +163% |
| Other amounts receivable | 291 | €217,380 | €571,554 | +€354,174 | +163% |
| Stocks and contracts in progress | 3 | €1,361,980 | €1,339,229 | -€22,751 | -1.7% |
| Stocks | 30/36 | €1,361,980 | €1,339,229 | -€22,751 | -1.7% |
| Amounts receivable within one year | 40/41 | €960,197 | €623,531 | -€336,666 | -35.1% |
| Trade receivables | 40 | €740,395 | €599,103 | -€141,292 | -19.1% |
| Other amounts receivable | 41 | €219,801 | €24,428 | -€195,374 | -88.9% |
| Cash at bank and in hand | 54/58 | €541,954 | €852,339 | +€310,385 | +57.3% |
| Deferred charges and accrued income | 490/1 | €25,175 | €8,219 | -€16,957 | -67.4% |
| Total equity and liabilities | 10/49 | €5,981,339 | €6,248,524 | +€267,185 | +4.5% |
| Equity | 10/15 | €2,540,712 | €2,971,132 | +€430,420 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,522,112 | €2,952,532 | +€430,420 | +17.1% |
| Tax-exempt reserves | 132 | €293,977 | €504,477 | +€210,500 | +71.6% |
| Distributable reserves | 133 | €2,228,135 | €2,448,055 | +€219,920 | +9.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,440,627 | €3,277,392 | -€163,235 | -4.7% |
| Amounts payable after more than one year | 17 | €2,161,394 | €1,803,912 | -€357,483 | -16.5% |
| Financial debts | 170/4 | €2,057,682 | €1,796,368 | -€261,314 | -12.7% |
| Other amounts payable | 178/9 | €103,712 | €7,543 | -€96,169 | -92.7% |
| Amounts payable within one year | 42/48 | €1,269,272 | €1,463,100 | +€193,828 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €344,761 | €372,681 | +€27,920 | +8.1% |
| Financial debts | 43 | €58,863 | €83,474 | +€24,611 | +41.8% |
| Credit institutions | 430/8 | €58,863 | €83,474 | +€24,611 | +41.8% |
| Trade debts | 44 | €701,114 | €824,717 | +€123,604 | +17.6% |
| Suppliers | 440/4 | €701,114 | €824,717 | +€123,604 | +17.6% |
| Taxes, remuneration and social security | 45 | €147,369 | €160,155 | +€12,786 | +8.7% |
| Taxes | 450/3 | €26,904 | €25,915 | -€989 | -3.7% |
| Remuneration and social security | 454/9 | €120,465 | €134,240 | +€13,775 | +11.4% |
| Other amounts payable | 47/48 | €17,166 | €22,073 | +€4,907 | +28.6% |
| Accrued charges and deferred income | 492/3 | €9,960 | €10,380 | +€420 | +4.2% |
| Non-recurring operating income | 76A | €500 | €3,459 | +€2,959 | +592% |
| Remuneration, social security and pensions | 62 | €1,198,095 | €1,173,749 | -€24,346 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334,924 | €360,384 | +€25,460 | +7.6% |
| Other operating charges | 640/8 | €24,959 | €43,352 | +€18,393 | +73.7% |
| Non-recurring operating charges | 66A | €23,748 | €15,612 | -€8,136 | -34.3% |
| Gross operating margin | 9900 | €2,276,636 | €2,237,381 | -€39,255 | -1.7% |
| Operating profit (loss) | 9901 | €694,909 | €644,284 | -€50,626 | -7.3% |
| Financial income | 75/76B | €2,333 | €9,265 | +€6,932 | +297% |
| Recurring financial income | 75 | €2,333 | €9,265 | +€6,932 | +297% |
| Financial charges | 65/66B | €85,338 | €79,969 | -€5,369 | -6.3% |
| Recurring financial charges | 65 | €85,338 | €79,969 | -€5,369 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €611,904 | €573,579 | -€38,324 | -6.3% |
| Income taxes | 67/77 | €112,754 | €123,159 | +€10,405 | +9.2% |
| Profit (loss) for the period | 9904 | €499,149 | €450,420 | -€48,729 | -9.8% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €210,500 | +€42,100 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €330,749 | €239,920 | -€90,829 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.