BEVIC: 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.
BEVIC
Largest movements
- Tangible fixed assets +€23,727
up €23,727 (+159.4%), from €14,885 to €38,612
- Receivables within one year +€17,651
up €17,651 (+32.6%), from €54,068 to €71,719
of which Trade receivables: +€24,525
- Cash +€2,544
up €2,544 (+650.5%), from €391 to €2,935
mainly Net result for the year (+€28,946) and Debts after one year (+€14,979)
- Profit (loss) carried forward +€28,946
up €28,946 (+96.5%), from €29,983 to €58,929
- Trade debts -€18,003
down €18,003 (-60.8%), from €29,586 to €11,583
- Debts after one year +€14,979
new in 2025: €14,979
- Current portion of long-term debt +€12,139
new in 2025: €12,139
- Tax, wage and social debts +€6,211
up €6,211 (+130.1%), from €4,775 to €10,986
of which Taxes: +€3,811
- Gross operating margin +€22,688
up €22,688 (+87.5%), from €25,939 to €48,627
- Depreciation +€4,438
up €4,438 (+222.8%), from €1,992 to €6,430
- Taxes +€3,811
up €3,811 (+79.8%), from €4,775 to €8,586
- Financial charges +€2,284
up €2,284 (+634.3%), from €360 to €2,644
- Other operating charges +€1,423
up €1,423 (+237.2%), from €600 to €2,023
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 | €69,344 | €113,616 | +€44,272 | +63.8% |
| Fixed assets | 21/28 | €14,885 | €38,612 | +€23,727 | +159.4% |
| Tangible fixed assets | 22/27 | €14,885 | €38,612 | +€23,727 | +159.4% |
| Furniture and vehicles | 24 | €14,885 | €38,612 | +€23,727 | +159.4% |
| Current assets | 29/58 | €54,459 | €75,004 | +€20,545 | +37.7% |
| Amounts receivable within one year | 40/41 | €54,068 | €71,719 | +€17,651 | +32.6% |
| Trade receivables | 40 | €34,255 | €58,780 | +€24,525 | +71.6% |
| Other amounts receivable | 41 | €19,813 | €12,938 | -€6,875 | -34.7% |
| Cash at bank and in hand | 54/58 | €391 | €2,935 | +€2,544 | +650.5% |
| Deferred charges and accrued income | 490/1 | - | €351 | +€351 | |
| Total equity and liabilities | 10/49 | €69,344 | €113,616 | +€44,272 | +63.8% |
| Equity | 10/15 | €34,983 | €63,929 | +€28,946 | +82.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,983 | €58,929 | +€28,946 | +96.5% |
| Amounts payable | 17/49 | €34,361 | €49,687 | +€15,326 | +44.6% |
| Amounts payable after more than one year | 17 | - | €14,979 | +€14,979 | |
| Financial debts | 170/4 | - | €14,979 | +€14,979 | |
| Amounts payable within one year | 42/48 | €34,361 | €34,708 | +€347 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | - | €12,139 | +€12,139 | |
| Trade debts | 44 | €29,586 | €11,583 | -€18,003 | -60.8% |
| Suppliers | 440/4 | €29,586 | €11,583 | -€18,003 | -60.8% |
| Taxes, remuneration and social security | 45 | €4,775 | €10,986 | +€6,211 | +130.1% |
| Taxes | 450/3 | €4,775 | €8,586 | +€3,811 | +79.8% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,992 | €6,430 | +€4,438 | +222.8% |
| Other operating charges | 640/8 | €600 | €2,023 | +€1,423 | +237.2% |
| Gross operating margin | 9900 | €25,939 | €48,627 | +€22,688 | +87.5% |
| Operating profit (loss) | 9901 | €23,347 | €40,174 | +€16,827 | +72.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €360 | €2,644 | +€2,284 | +634.3% |
| Recurring financial charges | 65 | €360 | €2,644 | +€2,284 | +634.3% |
| Profit (loss) for the period before taxes | 9903 | €22,987 | €37,531 | +€14,544 | +63.3% |
| Income taxes | 67/77 | €4,775 | €8,586 | +€3,811 | +79.8% |
| Profit (loss) for the period | 9904 | €18,212 | €28,946 | +€10,734 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,212 | €28,946 | +€10,734 | +58.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.