BeVi: 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.
BeVi
Largest movements
- Receivables within one year +€151,948
up €151,948 (+40.8%), from €372,756 to €524,704
of which Trade receivables: +€133,530
- Tangible fixed assets -€29,610
down €29,610 (-28.4%), from €104,311 to €74,701
- Cash +€14,680
up €14,680 (+4.2%), from €353,382 to €368,062
mainly Net result for the year (+€194,286) and Depreciation (+€29,610)
- Profit (loss) carried forward +€181,786
up €181,786 (+31.7%), from €573,990 to €755,777
- Tax, wage and social debts -€54,891
down €54,891 (-58.1%), from €94,493 to €39,601
of which Taxes: -€52,670
- Gross operating margin -€138,989
down €138,989 (-32.5%), from €427,140 to €288,151
- Taxes -€37,132
down €37,132 (-39.6%), from €93,714 to €56,582
- Financial charges +€7,446
up €7,446 (+367%), from €2,028 to €9,474
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 | €831,882 | €968,954 | +€137,072 | +16.5% |
| Fixed assets | 21/28 | €104,465 | €74,855 | -€29,610 | -28.3% |
| Tangible fixed assets | 22/27 | €104,311 | €74,701 | -€29,610 | -28.4% |
| Furniture and vehicles | 24 | €104,311 | €74,701 | -€29,610 | -28.4% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €727,417 | €894,099 | +€166,683 | +22.9% |
| Amounts receivable within one year | 40/41 | €372,756 | €524,704 | +€151,948 | +40.8% |
| Trade receivables | 40 | €371,470 | €505,000 | +€133,530 | +35.9% |
| Other amounts receivable | 41 | €1,286 | €19,704 | +€18,418 | +1,432% |
| Cash at bank and in hand | 54/58 | €353,382 | €368,062 | +€14,680 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,279 | €1,333 | +€55 | +4.3% |
| Total equity and liabilities | 10/49 | €831,882 | €968,954 | +€137,072 | +16.5% |
| Equity | 10/15 | €594,450 | €776,237 | +€181,786 | +30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €573,990 | €755,777 | +€181,786 | +31.7% |
| Amounts payable | 17/49 | €237,431 | €192,717 | -€44,714 | -18.8% |
| Amounts payable within one year | 42/48 | €237,392 | €185,090 | -€52,302 | -22.0% |
| Trade debts | 44 | €3,104 | €5,113 | +€2,009 | +64.7% |
| Suppliers | 440/4 | €3,104 | €5,113 | +€2,009 | +64.7% |
| Taxes, remuneration and social security | 45 | €94,493 | €39,601 | -€54,891 | -58.1% |
| Taxes | 450/3 | €92,272 | €39,601 | -€52,670 | -57.1% |
| Remuneration and social security | 454/9 | €2,221 | €0 | -€2,221 | -100% |
| Other amounts payable | 47/48 | €139,795 | €140,375 | +€580 | +0.4% |
| Accrued charges and deferred income | 492/3 | €40 | €7,627 | +€7,588 | +19,186% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,553 | €29,610 | +€57 | +0.2% |
| Other operating charges | 640/8 | €2,059 | €1,649 | -€411 | -19.9% |
| Gross operating margin | 9900 | €427,140 | €288,151 | -€138,989 | -32.5% |
| Operating profit (loss) | 9901 | €395,528 | €256,892 | -€138,636 | -35.1% |
| Financial income | 75/76B | €3,031 | €3,451 | +€420 | +13.9% |
| Recurring financial income | 75 | €3,031 | €3,451 | +€420 | +13.9% |
| Financial charges | 65/66B | €2,028 | €9,474 | +€7,446 | +367% |
| Recurring financial charges | 65 | €2,028 | €9,474 | +€7,446 | +367% |
| Profit (loss) for the period before taxes | 9903 | €396,531 | €250,869 | -€145,662 | -36.7% |
| Income taxes | 67/77 | €93,714 | €56,582 | -€37,132 | -39.6% |
| Profit (loss) for the period | 9904 | €302,817 | €194,286 | -€108,530 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €302,817 | €194,286 | -€108,530 | -35.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.