BEVICO: 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.
BEVICO
Largest movements
- Tangible fixed assets -€4,855
down €4,855 (-32.0%), from €15,159 to €10,304
of which Land and buildings: -€4,855
- Receivables within one year -€237
down €237 (-57.3%), from €413 to €176
- Debts after one year -€9,266
down €9,266 (-53.4%), from €17,351 to €8,085
- Other debts +€6,769
up €6,769 (+20.5%), from €32,960 to €39,730
- Profit (loss) carried forward -€3,438
down €3,438 (-4.5%), from -€75,703 to -€79,141
- Current portion of long-term debt +€454
up €454 (+5.1%), from €8,812 to €9,266
- Trade debts +€417
new in 2025: €417
- Gross operating margin +€2,646
up €2,646 (+85.7%), from €3,088 to €5,734
- Other operating charges -€789
down €789 (-63.5%), from €1,243 to €454
- Financial charges -€471
down €471 (-28.0%), from €1,680 to €1,210
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 | €15,585 | €10,522 | -€5,064 | -32.5% |
| Fixed assets | 21/28 | €15,159 | €10,304 | -€4,855 | -32.0% |
| Tangible fixed assets | 22/27 | €15,159 | €10,304 | -€4,855 | -32.0% |
| Land and buildings | 22 | €15,159 | €10,304 | -€4,855 | -32.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €426 | €218 | -€208 | -48.9% |
| Amounts receivable within one year | 40/41 | €413 | €176 | -€237 | -57.3% |
| Other amounts receivable | 41 | €413 | €176 | -€237 | -57.3% |
| Cash at bank and in hand | 54/58 | €13 | €42 | +€28 | +215.4% |
| Total equity and liabilities | 10/49 | €15,585 | €10,522 | -€5,064 | -32.5% |
| Equity | 10/15 | -€43,539 | -€46,977 | -€3,438 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,565 | €13,565 | = | 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% |
| Tax-exempt reserves | 132 | €7,634 | €7,634 | = | 0.0% |
| Distributable reserves | 133 | €4,070 | €4,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,703 | -€79,141 | -€3,438 | -4.5% |
| Amounts payable | 17/49 | €59,124 | €57,498 | -€1,626 | -2.7% |
| Amounts payable after more than one year | 17 | €17,351 | €8,085 | -€9,266 | -53.4% |
| Financial debts | 170/4 | €17,351 | €8,085 | -€9,266 | -53.4% |
| Amounts payable within one year | 42/48 | €41,773 | €49,413 | +€7,640 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €8,812 | €9,266 | +€454 | +5.1% |
| Trade debts | 44 | - | €417 | +€417 | |
| Suppliers | 440/4 | - | €417 | +€417 | |
| Other amounts payable | 47/48 | €32,960 | €39,730 | +€6,769 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,508 | €7,508 | = | 0.0% |
| Other operating charges | 640/8 | €1,243 | €454 | -€789 | -63.5% |
| Gross operating margin | 9900 | €3,088 | €5,734 | +€2,646 | +85.7% |
| Operating profit (loss) | 9901 | -€5,663 | -€2,228 | +€3,435 | +60.7% |
| Financial charges | 65/66B | €1,680 | €1,210 | -€471 | -28.0% |
| Recurring financial charges | 65 | €1,680 | €1,210 | -€471 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,343 | -€3,438 | +€3,905 | +53.2% |
| Profit (loss) for the period | 9904 | -€7,343 | -€3,438 | +€3,905 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,343 | -€3,438 | +€3,905 | +53.2% |
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 5 October 2026 via checked.be.