BeVet Services Waremme: 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.
BeVet Services Waremme
Largest movements
- Receivables within one year +€22,026
up €22,026 (+7.7%), from €287,250 to €309,276
of which Trade receivables: +€31,070
- Cash -€8,819
down €8,819 (-57.6%), from €15,309 to €6,489
mainly Investment in fixed assets (net) (-€22,900) and Receivables within one year (-€22,026)
- Tangible fixed assets +€7,135
up €7,135 (+24.0%), from €29,678 to €36,813
of which Plant, machinery and equipment: +€7,541
- Profit (loss) carried forward +€18,659
up €18,659, from -€6,383 to €12,276
- Tax, wage and social debts +€8,147
up €8,147 (+43,061%), from €19 to €8,166
of which Taxes: +€8,147
- Trade debts -€6,464
down €6,464 (-43.1%), from €14,998 to €8,535
- Gross operating margin +€40,046
up €40,046 (+1,913%), from €2,093 to €42,139
- Write-downs +€11,100
up €11,100, from -€11,100 to €0
- Depreciation +€5,390
up €5,390 (+52.0%), from €10,374 to €15,765
- Staff costs -€3,059
down €3,059 (-100%), from €3,059 to €0
- Taxes +€1,206
up €1,206 (+23.5%), from €5,131 to €6,336
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 | €332,237 | €352,579 | +€20,342 | +6.1% |
| Fixed assets | 21/28 | €29,678 | €36,813 | +€7,135 | +24.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,678 | €36,813 | +€7,135 | +24.0% |
| Plant, machinery and equipment | 23 | €29,272 | €36,813 | +€7,541 | +25.8% |
| Furniture and vehicles | 24 | €406 | €0 | -€406 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €302,559 | €315,766 | +€13,207 | +4.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €287,250 | €309,276 | +€22,026 | +7.7% |
| Trade receivables | 40 | €61,367 | €92,437 | +€31,070 | +50.6% |
| Other amounts receivable | 41 | €225,883 | €216,839 | -€9,044 | -4.0% |
| Cash at bank and in hand | 54/58 | €15,309 | €6,489 | -€8,819 | -57.6% |
| Total equity and liabilities | 10/49 | €332,237 | €352,579 | +€20,342 | +6.1% |
| Equity | 10/15 | €315,447 | €334,106 | +€18,659 | +5.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €221,830 | €221,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €211,830 | €211,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,383 | €12,276 | +€18,659 | |
| Amounts payable | 17/49 | €16,790 | €18,473 | +€1,683 | +10.0% |
| Amounts payable within one year | 42/48 | €16,790 | €18,473 | +€1,683 | +10.0% |
| Trade debts | 44 | €14,998 | €8,535 | -€6,464 | -43.1% |
| Suppliers | 440/4 | €14,998 | €8,535 | -€6,464 | -43.1% |
| Taxes, remuneration and social security | 45 | €19 | €8,166 | +€8,147 | +43,061% |
| Taxes | 450/3 | €19 | €8,166 | +€8,147 | +43,061% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,773 | €1,773 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,656 | - | -€2,656 | |
| Remuneration, social security and pensions | 62 | €3,059 | €0 | -€3,059 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,374 | €15,765 | +€5,390 | +52.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,100 | €0 | +€11,100 | |
| Other operating charges | 640/8 | €542 | €957 | +€414 | +76.4% |
| Gross operating margin | 9900 | €2,093 | €42,139 | +€40,046 | +1,913% |
| Operating profit (loss) | 9901 | -€782 | €25,418 | +€26,200 | |
| Financial income | 75/76B | €577 | €0 | -€577 | -100% |
| Recurring financial income | 75 | €577 | €0 | -€577 | -100% |
| Financial charges | 65/66B | €1,047 | €423 | -€624 | -59.6% |
| Recurring financial charges | 65 | €1,047 | €423 | -€624 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,252 | €24,995 | +€26,247 | |
| Income taxes | 67/77 | €5,131 | €6,336 | +€1,206 | +23.5% |
| Profit (loss) for the period | 9904 | -€6,383 | €18,659 | +€25,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,383 | €18,659 | +€25,041 |
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 31 October 2026 via checked.be.