BEVIAMO: 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.
BEVIAMO
Largest movements
- Receivables within one year +€86,967
up €86,967 (+35.9%), from €242,423 to €329,390
of which Trade receivables: +€82,952
- Stocks and contracts +€78,095
up €78,095 (+28.6%), from €272,833 to €350,928
- Intangible fixed assets -€11,250
down €11,250 (-33.3%), from €33,750 to €22,500
- Profit (loss) carried forward +€147,776
up €147,776 (+97.9%), from -€150,959 to -€3,182
- Trade debts -€113,515
down €113,515 (-33.5%), from €338,632 to €225,117
- Other debts +€100,945
up €100,945 (+29.3%), from €344,586 to €445,531
- Short-term financial debts +€13,081
new in 2024: €13,081
- Gross operating margin +€147,962
up €147,962 (+1285.0%), from €11,515 to €159,477
- Staff costs -€105,652
down €105,652 (-100.0%), from €105,652 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €554,823 | €702,951 | +€148,128 | +26.7% |
| Fixed assets | 21/28 | €33,911 | €22,606 | -€11,305 | -33.3% |
| Intangible fixed assets | 21 | €33,750 | €22,500 | -€11,250 | -33.3% |
| Tangible fixed assets | 22/27 | €161 | €106 | -€55 | -34.0% |
| Furniture and vehicles | 24 | €161 | €106 | -€55 | -34.0% |
| Current assets | 29/58 | €520,913 | €680,345 | +€159,432 | +30.6% |
| Stocks and contracts in progress | 3 | €272,833 | €350,928 | +€78,095 | +28.6% |
| Stocks | 30/36 | €272,833 | €350,928 | +€78,095 | +28.6% |
| Amounts receivable within one year | 40/41 | €242,423 | €329,390 | +€86,967 | +35.9% |
| Trade receivables | 40 | €216,975 | €299,927 | +€82,952 | +38.2% |
| Other amounts receivable | 41 | €25,448 | €29,463 | +€4,015 | +15.8% |
| Cash at bank and in hand | 54/58 | €5,656 | €27 | -€5,630 | -99.5% |
| Total equity and liabilities | 10/49 | €554,823 | €702,951 | +€148,128 | +26.7% |
| Equity | 10/15 | -€130,499 | €17,278 | +€147,776 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,959 | -€3,182 | +€147,776 | +97.9% |
| Amounts payable | 17/49 | €685,322 | €685,673 | +€351 | +0.1% |
| Amounts payable within one year | 42/48 | €685,322 | €685,673 | +€351 | +0.1% |
| Financial debts | 43 | - | €13,081 | +€13,081 | |
| Credit institutions | 430/8 | - | €13,081 | +€13,081 | |
| Trade debts | 44 | €338,632 | €225,117 | -€113,515 | -33.5% |
| Suppliers | 440/4 | €338,632 | €225,117 | -€113,515 | -33.5% |
| Taxes, remuneration and social security | 45 | €2,104 | €1,944 | -€159 | -7.6% |
| Taxes | 450/3 | €2,104 | €1,944 | -€159 | -7.6% |
| Other amounts payable | 47/48 | €344,586 | €445,531 | +€100,945 | +29.3% |
| Remuneration, social security and pensions | 62 | €105,652 | €0 | -€105,652 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,305 | €11,305 | = | 0.0% |
| Other operating charges | 640/8 | €489 | €407 | -€82 | -16.7% |
| Gross operating margin | 9900 | €11,515 | €159,477 | +€147,962 | +1285.0% |
| Operating profit (loss) | 9901 | -€105,931 | €147,765 | +€253,696 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €47 | - | -€47 | |
| Recurring financial charges | 65 | €47 | - | -€47 | |
| Profit (loss) for the period before taxes | 9903 | -€105,978 | €147,776 | +€253,754 | |
| Profit (loss) for the period | 9904 | -€105,978 | €147,776 | +€253,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105,978 | €147,776 | +€253,754 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.