BeViking: 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.
BeViking
Largest movements
- Cash -€10,022
down €10,022 (-64.0%), from €15,652 to €5,630
mainly Net result for the year (-€14,446) and Receivables within one year (-€8,135)
- Receivables within one year +€8,135
up €8,135 (+91.4%), from €8,898 to €17,032
of which Other amounts receivable: +€14,991
- Tangible fixed assets -€423
down €423 (-40.9%), from €1,034 to €611
- Other debts +€16,709
up €16,709 (+398.0%), from €4,198 to €20,907
- Reserves -€14,446
down €14,446 (-89.6%), from €16,127 to €1,681
- Tax, wage and social debts -€4,860
down €4,860 (-100.0%), from €4,860 to €0
- Trade debts +€291
up €291 (+659.8%), from €44 to €335
- Gross operating margin -€31,544
down €31,544, from €23,514 to -€8,031
- Write-downs +€5,284
new in 2024: €5,284
- Taxes -€4,860
down €4,860 (-100.0%), from €4,860 to €0
- Depreciation -€1,102
down €1,102 (-72.3%), from €1,525 to €423
- Other operating charges -€263
down €263 (-29.1%), from €903 to €641
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 | €25,729 | €23,423 | -€2,306 | -9.0% |
| Fixed assets | 21/28 | €1,034 | €611 | -€423 | -40.9% |
| Tangible fixed assets | 22/27 | €1,034 | €611 | -€423 | -40.9% |
| Furniture and vehicles | 24 | €1,034 | €611 | -€423 | -40.9% |
| Current assets | 29/58 | €24,695 | €22,812 | -€1,883 | -7.6% |
| Amounts receivable within one year | 40/41 | €8,898 | €17,032 | +€8,135 | +91.4% |
| Trade receivables | 40 | €8,509 | €1,653 | -€6,857 | -80.6% |
| Other amounts receivable | 41 | €388 | €15,380 | +€14,991 | +3859.1% |
| Cash at bank and in hand | 54/58 | €15,652 | €5,630 | -€10,022 | -64.0% |
| Deferred charges and accrued income | 490/1 | €145 | €149 | +€4 | +3.0% |
| Total equity and liabilities | 10/49 | €25,729 | €23,423 | -€2,306 | -9.0% |
| Equity | 10/15 | €16,627 | €2,181 | -€14,446 | -86.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €16,127 | €1,681 | -€14,446 | -89.6% |
| Distributable reserves | 133 | €16,127 | €1,681 | -€14,446 | -89.6% |
| Amounts payable | 17/49 | €9,102 | €21,242 | +€12,140 | +133.4% |
| Amounts payable within one year | 42/48 | €9,102 | €21,242 | +€12,140 | +133.4% |
| Trade debts | 44 | €44 | €335 | +€291 | +659.8% |
| Suppliers | 440/4 | €44 | €335 | +€291 | +659.8% |
| Taxes, remuneration and social security | 45 | €4,860 | €0 | -€4,860 | -100.0% |
| Taxes | 450/3 | €4,860 | €0 | -€4,860 | -100.0% |
| Other amounts payable | 47/48 | €4,198 | €20,907 | +€16,709 | +398.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,525 | €423 | -€1,102 | -72.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,284 | +€5,284 | |
| Other operating charges | 640/8 | €903 | €641 | -€263 | -29.1% |
| Gross operating margin | 9900 | €23,514 | -€8,031 | -€31,544 | |
| Operating profit (loss) | 9901 | €21,086 | -€14,378 | -€35,463 | |
| Financial charges | 65/66B | €99 | €69 | -€30 | -30.7% |
| Recurring financial charges | 65 | €99 | €69 | -€30 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €20,987 | -€14,446 | -€35,433 | |
| Income taxes | 67/77 | €4,860 | €0 | -€4,860 | -100.0% |
| Profit (loss) for the period | 9904 | €16,127 | -€14,446 | -€30,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,127 | -€14,446 | -€30,573 |
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 8 October 2026 via checked.be.