BEVICA: 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.
BEVICA
Largest movements
- Cash +€252,864
up €252,864 (+182%), from €139,187 to €392,051
mainly Current investments (+€200,000) and Net result for the year (+€124,567)
- Current investments -€200,000
down €200,000 (-64.0%), from €312,266 to €112,266
- Receivables within one year +€91,773
up €91,773 (+1,044%), from €8,790 to €100,563
of which Trade receivables: +€93,609
- Tangible fixed assets -€28,197
down €28,197 (-17.1%), from €164,610 to €136,412
of which Plant, machinery and equipment: -€21,478
- Reserves +€82,943
up €82,943 (+17.6%), from €471,987 to €554,930
- Other debts +€39,747
up €39,747 (+172%), from €23,094 to €62,842
- Financial income +€8,929
up €8,929 (+458%), from €1,948 to €10,877
- Gross operating margin +€8,910
up €8,910 (+2.9%), from €304,131 to €313,040
- Depreciation +€5,005
up €5,005 (+12.7%), from €39,332 to €44,337
- Taxes +€3,434
up €3,434 (+7.1%), from €48,300 to €51,734
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 | €629,488 | €746,254 | +€116,766 | +18.5% |
| Fixed assets | 21/28 | €164,610 | €136,412 | -€28,197 | -17.1% |
| Tangible fixed assets | 22/27 | €164,610 | €136,412 | -€28,197 | -17.1% |
| Land and buildings | 22 | €43,674 | €36,955 | -€6,719 | -15.4% |
| Plant, machinery and equipment | 23 | €120,935 | €99,457 | -€21,478 | -17.8% |
| Current assets | 29/58 | €464,879 | €609,842 | +€144,963 | +31.2% |
| Stocks and contracts in progress | 3 | €1,038 | €1,038 | = | 0.0% |
| Stocks | 30/36 | €1,038 | €1,038 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,790 | €100,563 | +€91,773 | +1,044% |
| Trade receivables | 40 | €6,161 | €99,770 | +€93,609 | +1,519% |
| Other amounts receivable | 41 | €2,629 | €793 | -€1,836 | -69.8% |
| Current investments | 50/53 | €312,266 | €112,266 | -€200,000 | -64.0% |
| Cash at bank and in hand | 54/58 | €139,187 | €392,051 | +€252,864 | +182% |
| Deferred charges and accrued income | 490/1 | €3,596 | €3,922 | +€326 | +9.1% |
| Total equity and liabilities | 10/49 | €629,488 | €746,254 | +€116,766 | +18.5% |
| Equity | 10/15 | €488,100 | €571,043 | +€82,943 | +17.0% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Reserves | 13 | €471,987 | €554,930 | +€82,943 | +17.6% |
| Distributable reserves | 133 | €471,987 | €554,930 | +€82,943 | +17.6% |
| Amounts payable | 17/49 | €141,388 | €175,211 | +€33,823 | +23.9% |
| Amounts payable after more than one year | 17 | €40,264 | €33,353 | -€6,911 | -17.2% |
| Financial debts | 170/4 | €40,264 | €33,353 | -€6,911 | -17.2% |
| Amounts payable within one year | 42/48 | €97,599 | €138,172 | +€40,573 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €6,785 | €6,911 | +€126 | +1.9% |
| Trade debts | 44 | €40,927 | €42,106 | +€1,179 | +2.9% |
| Suppliers | 440/4 | €40,927 | €42,106 | +€1,179 | +2.9% |
| Advances received on contracts in progress | 46 | - | €1,708 | +€1,708 | |
| Taxes, remuneration and social security | 45 | €26,793 | €24,606 | -€2,187 | -8.2% |
| Taxes | 450/3 | €8,061 | €5,219 | -€2,842 | -35.3% |
| Remuneration and social security | 454/9 | €18,732 | €19,387 | +€655 | +3.5% |
| Other amounts payable | 47/48 | €23,094 | €62,842 | +€39,747 | +172% |
| Accrued charges and deferred income | 492/3 | €3,525 | €3,686 | +€161 | +4.6% |
| Non-recurring operating income | 76A | €350 | - | -€350 | |
| Remuneration, social security and pensions | 62 | €92,439 | €94,826 | +€2,387 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,332 | €44,337 | +€5,005 | +12.7% |
| Other operating charges | 640/8 | €4,765 | €3,885 | -€881 | -18.5% |
| Gross operating margin | 9900 | €304,131 | €313,040 | +€8,910 | +2.9% |
| Operating profit (loss) | 9901 | €167,594 | €169,993 | +€2,399 | +1.4% |
| Financial income | 75/76B | €1,948 | €10,877 | +€8,929 | +458% |
| Recurring financial income | 75 | €1,948 | €10,877 | +€8,929 | +458% |
| Financial charges | 65/66B | €5,214 | €4,569 | -€645 | -12.4% |
| Recurring financial charges | 65 | €5,214 | €4,569 | -€645 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €164,328 | €176,301 | +€11,973 | +7.3% |
| Income taxes | 67/77 | €48,300 | €51,734 | +€3,434 | +7.1% |
| Profit (loss) for the period | 9904 | €116,028 | €124,567 | +€8,539 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,028 | €124,567 | +€8,539 | +7.4% |
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.