BEVI: what changed
Two fiscal 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
- Cash -€129,982
down €129,982 (-61.6%), from €211,000 to €81,017
mainly Debts after one year (-€158,473) and Other debts (-€120,141)
- Tangible fixed assets -€70,807
down €70,807 (-2.6%), from €2.7m to €2.6m
- Receivables within one year +€32,620
up €32,620 (+32.3%), from €101,005 to €133,626
of which Other amounts receivable: +€32,620
- Debts after one year -€158,473
down €158,473 (-32.3%), from €490,667 to €332,194
- Other debts -€120,141
down €120,141 (-25.0%), from €481,207 to €361,066
- Reserves +€100,750
up €100,750 (+16.9%), from €595,059 to €695,809
of which Distributable reserves: +€100,750
- Gross operating margin +€10,052
up €10,052 (+2.7%), from €367,101 to €377,153
- Financial charges -€6,069
down €6,069 (-14.5%), from €41,743 to €35,675
- Taxes +€5,329
up €5,329 (+7.3%), from €73,145 to €78,474
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.
Cash bridge derived
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 | €3,008,761 | €2,841,475 | -€167,286 | -5.6% |
| Fixed assets | 21/28 | €2,690,388 | €2,619,580 | -€70,807 | -2.6% |
| Tangible fixed assets | 22/27 | €2,690,388 | €2,619,580 | -€70,807 | -2.6% |
| Land and buildings | 22 | €2,690,388 | €2,619,580 | -€70,807 | -2.6% |
| Current assets | 29/58 | €318,374 | €221,895 | -€96,479 | -30.3% |
| Amounts receivable within one year | 40/41 | €101,005 | €133,626 | +€32,620 | +32.3% |
| Trade receivables | 40 | €39,213 | €39,213 | = | 0.0% |
| Other amounts receivable | 41 | €61,793 | €94,413 | +€32,620 | +52.8% |
| Cash at bank and in hand | 54/58 | €211,000 | €81,017 | -€129,982 | -61.6% |
| Deferred charges and accrued income | 490/1 | €6,369 | €7,252 | +€883 | +13.9% |
| Total equity and liabilities | 10/49 | €3,008,761 | €2,841,475 | -€167,286 | -5.6% |
| Equity | 10/15 | €1,821,998 | €1,922,749 | +€100,750 | +5.5% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €595,059 | €695,809 | +€100,750 | +16.9% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €584,059 | €684,809 | +€100,750 | +17.3% |
| Profit (loss) carried forward | 14 | €1,116,940 | €1,116,940 | = | 0.0% |
| Amounts payable | 17/49 | €1,186,763 | €918,726 | -€268,037 | -22.6% |
| Amounts payable after more than one year | 17 | €490,667 | €332,194 | -€158,473 | -32.3% |
| Financial debts | 170/4 | €490,667 | €332,194 | -€158,473 | -32.3% |
| Amounts payable within one year | 42/48 | €687,096 | €577,532 | -€109,564 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €155,003 | €161,705 | +€6,702 | +4.3% |
| Trade debts | 44 | €19,094 | €17,645 | -€1,449 | -7.6% |
| Suppliers | 440/4 | €19,094 | €17,645 | -€1,449 | -7.6% |
| Taxes, remuneration and social security | 45 | €31,792 | €37,116 | +€5,324 | +16.7% |
| Taxes | 450/3 | €31,792 | €37,116 | +€5,324 | +16.7% |
| Other amounts payable | 47/48 | €481,207 | €361,066 | -€120,141 | -25.0% |
| Accrued charges and deferred income | 492/3 | €9,000 | €9,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,807 | €70,807 | = | 0.0% |
| Other operating charges | 640/8 | €14,616 | €11,587 | -€3,029 | -20.7% |
| Gross operating margin | 9900 | €367,101 | €377,153 | +€10,052 | +2.7% |
| Operating profit (loss) | 9901 | €281,677 | €294,758 | +€13,081 | +4.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €41,743 | €35,675 | -€6,069 | -14.5% |
| Recurring financial charges | 65 | €41,743 | €35,675 | -€6,069 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €239,934 | €259,083 | +€19,149 | +8.0% |
| Income taxes | 67/77 | €73,145 | €78,474 | +€5,329 | +7.3% |
| Profit (loss) for the period | 9904 | €166,788 | €180,609 | +€13,820 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €166,788 | €180,609 | +€13,820 | +8.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.