Bevian: 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.
Bevian
Largest movements
- Receivables within one year +€115,027
up €115,027 (+84.4%), from €136,296 to €251,323
of which Trade receivables: +€116,765
- Cash -€10,703
down €10,703 (-62.6%), from €17,086 to €6,384
mainly Contributions, distributions and other (-€210,000) and Receivables within one year (-€115,027)
- Tangible fixed assets -€3,037
down €3,037 (-22.8%), from €13,331 to €10,294
of which Other tangible fixed assets: -€2,748
- Other debts +€118,250
up €118,250 (+309%), from €38,321 to €156,571
- Reserves -€60,559
down €60,559 (-54.6%), from €110,909 to €50,350
- Tax, wage and social debts +€44,940
up €44,940 (+325%), from €13,818 to €58,758
of which Taxes: +€35,142
- Gross operating margin +€104,684
up €104,684 (+108%), from €97,116 to €201,800
- Taxes +€28,099
up €28,099 (+148%), from €18,940 to €47,039
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 | €168,094 | €270,586 | +€102,492 | +61.0% |
| Fixed assets | 21/28 | €13,331 | €10,294 | -€3,037 | -22.8% |
| Tangible fixed assets | 22/27 | €13,331 | €10,294 | -€3,037 | -22.8% |
| Furniture and vehicles | 24 | €1,272 | €983 | -€289 | -22.7% |
| Other tangible fixed assets | 26 | €12,059 | €9,311 | -€2,748 | -22.8% |
| Current assets | 29/58 | €154,763 | €260,292 | +€105,528 | +68.2% |
| Amounts receivable within one year | 40/41 | €136,296 | €251,323 | +€115,027 | +84.4% |
| Trade receivables | 40 | €134,310 | €251,075 | +€116,765 | +86.9% |
| Other amounts receivable | 41 | €1,986 | €248 | -€1,738 | -87.5% |
| Current investments | 50/53 | €100 | €1,300 | +€1,200 | +1,200% |
| Cash at bank and in hand | 54/58 | €17,086 | €6,384 | -€10,703 | -62.6% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,285 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €168,094 | €270,586 | +€102,492 | +61.0% |
| Equity | 10/15 | €113,909 | €53,350 | -€60,559 | -53.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €110,909 | €50,350 | -€60,559 | -54.6% |
| Distributable reserves | 133 | €110,909 | €50,350 | -€60,559 | -54.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €54,185 | €217,236 | +€163,051 | +301% |
| Amounts payable within one year | 42/48 | €54,185 | €217,116 | +€162,931 | +301% |
| Trade debts | 44 | €2,046 | €1,787 | -€259 | -12.6% |
| Suppliers | 440/4 | €2,046 | €1,787 | -€259 | -12.6% |
| Taxes, remuneration and social security | 45 | €13,818 | €58,758 | +€44,940 | +325% |
| Taxes | 450/3 | €4,147 | €39,289 | +€35,142 | +847% |
| Remuneration and social security | 454/9 | €9,671 | €19,469 | +€9,798 | +101% |
| Other amounts payable | 47/48 | €38,321 | €156,571 | +€118,250 | +309% |
| Accrued charges and deferred income | 492/3 | €0 | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,852 | €3,037 | +€1,185 | +64.0% |
| Other operating charges | 640/8 | €644 | €651 | +€8 | +1.2% |
| Gross operating margin | 9900 | €97,116 | €201,800 | +€104,684 | +108% |
| Operating profit (loss) | 9901 | €94,620 | €198,112 | +€103,492 | +109% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,861 | €1,633 | -€228 | -12.3% |
| Recurring financial charges | 65 | €1,861 | €1,633 | -€228 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €92,759 | €196,480 | +€103,720 | +112% |
| Income taxes | 67/77 | €18,940 | €47,039 | +€28,099 | +148% |
| Profit (loss) for the period | 9904 | €73,819 | €149,441 | +€75,621 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €73,819 | €149,441 | +€75,621 | +102% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.