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 +€32,724
up €32,724 (+17.1%), from €191,917 to €224,642
of which Other amounts receivable: +€32,724
- Tangible fixed assets -€6,676
no longer reported in 2025 (was €6,676)
- Reserves +€30,000
up €30,000 (+31.0%), from €96,860 to €126,860
of which Distributable reserves: +€30,000
- Debts after one year -€8,056
no longer reported in 2025 (was €8,056)
- Current portion of long-term debt -€6,554
down €6,554 (-63.6%), from €10,304 to €3,750
- Tax, wage and social debts +€5,541
up €5,541 (+69.3%), from €7,999 to €13,540
- Profit (loss) carried forward +€4,403
up €4,403 (+7.4%), from €59,362 to €63,765
- Depreciation -€15,315
no longer reported in 2025 (was €15,315)
- Taxes +€8,906
up €8,906 (+97.3%), from €9,155 to €18,061
- Gross operating margin +€7,622
up €7,622 (+19.3%), from €39,496 to €47,118
- Financial charges +€1,920
up €1,920 (+221%), from €868 to €2,788
- Financial income +€757
up €757 (+9.3%), from €8,164 to €8,921
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 | €203,072 | €228,540 | +€25,468 | +12.5% |
| Fixed assets | 21/28 | €6,676 | - | -€6,676 | |
| Tangible fixed assets | 22/27 | €6,676 | - | -€6,676 | |
| Furniture and vehicles | 24 | €6,676 | - | -€6,676 | |
| Current assets | 29/58 | €196,395 | €228,540 | +€32,144 | +16.4% |
| Amounts receivable within one year | 40/41 | €191,917 | €224,642 | +€32,724 | +17.1% |
| Trade receivables | 40 | €43,656 | €43,656 | = | 0.0% |
| Other amounts receivable | 41 | €148,261 | €180,986 | +€32,724 | +22.1% |
| Cash at bank and in hand | 54/58 | €4,478 | €3,898 | -€580 | -12.9% |
| Total equity and liabilities | 10/49 | €203,072 | €228,540 | +€25,468 | +12.5% |
| Equity | 10/15 | €174,822 | €209,225 | +€34,403 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,860 | €126,860 | +€30,000 | +31.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €125,000 | +€30,000 | +31.6% |
| Profit (loss) carried forward | 14 | €59,362 | €63,765 | +€4,403 | +7.4% |
| Amounts payable | 17/49 | €28,249 | €19,315 | -€8,934 | -31.6% |
| Amounts payable after more than one year | 17 | €8,056 | - | -€8,056 | |
| Financial debts | 170/4 | €8,056 | - | -€8,056 | |
| Amounts payable within one year | 42/48 | €20,194 | €19,315 | -€879 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €10,304 | €3,750 | -€6,554 | -63.6% |
| Trade debts | 44 | €1,890 | €2,025 | +€135 | +7.1% |
| Suppliers | 440/4 | €1,890 | €2,025 | +€135 | +7.1% |
| Taxes, remuneration and social security | 45 | €7,999 | €13,540 | +€5,541 | +69.3% |
| Taxes | 450/3 | €7,999 | €13,540 | +€5,541 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,315 | - | -€15,315 | |
| Other operating charges | 640/8 | €1,151 | €787 | -€364 | -31.6% |
| Gross operating margin | 9900 | €39,496 | €47,118 | +€7,622 | +19.3% |
| Operating profit (loss) | 9901 | €23,030 | €46,330 | +€23,301 | +101% |
| Financial income | 75/76B | €8,164 | €8,921 | +€757 | +9.3% |
| Recurring financial income | 75 | €8,164 | €8,921 | +€757 | +9.3% |
| Financial charges | 65/66B | €868 | €2,788 | +€1,920 | +221% |
| Recurring financial charges | 65 | €868 | €2,788 | +€1,920 | +221% |
| Profit (loss) for the period before taxes | 9903 | €30,326 | €52,464 | +€22,138 | +73.0% |
| Income taxes | 67/77 | €9,155 | €18,061 | +€8,906 | +97.3% |
| Profit (loss) for the period | 9904 | €21,170 | €34,403 | +€13,233 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,170 | €34,403 | +€13,233 | +62.5% |
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 13 October 2026 via checked.be.