BeVet Academy: what changed
BeVet Academy
Largest movements
- Cash -€9,260
down €9,260 (-77.4%), from €11,957 to €2,697
mainly Net result for the year (-€8,513) and Receivables within one year (-€4,576)
- Receivables within one year +€4,576
up €4,576 (+14.5%), from €31,617 to €36,194
of which Trade receivables: +€14,323
- Tangible fixed assets -€2,169
down €2,169 (-100%), from €2,169 to €0
of which Plant, machinery and equipment: -€1,248
- Profit (loss) carried forward -€8,513
down €8,513 (-51.3%), from €16,601 to €8,088
- Trade debts +€1,970
up €1,970 (+104%), from €1,899 to €3,869
- Gross operating margin -€6,053
down €6,053, from €2,608 to -€3,446
- Other operating charges +€2,307
up €2,307 (+546%), from €423 to €2,730
- Depreciation -€2,166
down €2,166 (-50.0%), from €4,335 to €2,169
- Taxes +€446
up €446, from -€446 to €0
- Financial charges -€308
down €308 (-64.5%), from €477 to €169
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,743 | €38,890 | -€6,852 | -15.0% |
| Formation expenses | 20 | €0 | €0 | = | 0.0% |
| Fixed assets | 21/28 | €2,169 | €0 | -€2,169 | -100% |
| Tangible fixed assets | 22/27 | €2,169 | €0 | -€2,169 | -100% |
| Plant, machinery and equipment | 23 | €1,248 | €0 | -€1,248 | -100% |
| Furniture and vehicles | 24 | €921 | €0 | -€921 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €43,574 | €38,890 | -€4,683 | -10.7% |
| Amounts receivable within one year | 40/41 | €31,617 | €36,194 | +€4,576 | +14.5% |
| Trade receivables | 40 | €21,568 | €35,891 | +€14,323 | +66.4% |
| Other amounts receivable | 41 | €10,049 | €303 | -€9,746 | -97.0% |
| Cash at bank and in hand | 54/58 | €11,957 | €2,697 | -€9,260 | -77.4% |
| Total equity and liabilities | 10/49 | €45,743 | €38,890 | -€6,852 | -15.0% |
| Equity | 10/15 | €26,601 | €18,088 | -€8,513 | -32.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,601 | €8,088 | -€8,513 | -51.3% |
| Amounts payable | 17/49 | €19,142 | €20,803 | +€1,661 | +8.7% |
| Amounts payable within one year | 42/48 | €19,142 | €20,803 | +€1,661 | +8.7% |
| Trade debts | 44 | €1,899 | €3,869 | +€1,970 | +104% |
| Suppliers | 440/4 | €1,899 | €3,869 | +€1,970 | +104% |
| Taxes, remuneration and social security | 45 | €309 | €0 | -€309 | -100% |
| Taxes | 450/3 | €309 | €0 | -€309 | -100% |
| Other amounts payable | 47/48 | €16,933 | €16,933 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,335 | €2,169 | -€2,166 | -50.0% |
| Other operating charges | 640/8 | €423 | €2,730 | +€2,307 | +546% |
| Gross operating margin | 9900 | €2,608 | -€3,446 | -€6,053 | |
| Operating profit (loss) | 9901 | -€2,150 | -€8,344 | -€6,195 | -288% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €477 | €169 | -€308 | -64.5% |
| Recurring financial charges | 65 | €477 | €169 | -€308 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,624 | -€8,513 | -€5,889 | -224% |
| Income taxes | 67/77 | -€446 | €0 | +€446 | |
| Profit (loss) for the period | 9904 | -€2,178 | -€8,513 | -€6,336 | -291% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,178 | -€8,513 | -€6,336 | -291% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.