BEVIL'ACQUA: 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.
BEVIL'ACQUA
Largest movements
- Tangible fixed assets -€12,868
down €12,868 (-49.4%), from €26,039 to €13,171
of which Other tangible fixed assets: -€6,559
- Deferred charges and accrued income -€1,828
no longer reported in 2025 (was €1,828)
- Cash -€748
down €748 (-27.0%), from €2,765 to €2,018
mainly Net result for the year (-€6,911) and Debts after one year (-€4,523)
- Receivables within one year -€678
down €678 (-9.7%), from €6,997 to €6,319
of which Trade receivables: -€6,102
- Profit (loss) carried forward -€6,911
down €6,911, from €313 to -€6,599
- Debts after one year -€4,523
down €4,523 (-22.8%), from €19,847 to €15,324
- Trade debts -€2,610
down €2,610 (-37.2%), from €7,019 to €4,409
- Tax, wage and social debts -€1,559
down €1,559 (-45.8%), from €3,400 to €1,841
of which Taxes: -€959
- Other debts -€719
no longer reported in 2025 (was €719)
- Gross operating margin +€3,479
up €3,479, from -€1,369 to €2,110
- Depreciation -€1,954
down €1,954 (-23.6%), from €8,263 to €6,309
- Financial charges -€227
down €227 (-17.0%), from €1,341 to €1,114
- Financial income -€141
down €141 (-41.2%), from €342 to €201
- Other operating charges -€51
down €51 (-11.4%), from €451 to €400
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 | €37,629 | €21,508 | -€16,121 | -42.8% |
| Fixed assets | 21/28 | €26,039 | €13,171 | -€12,868 | -49.4% |
| Tangible fixed assets | 22/27 | €26,039 | €13,171 | -€12,868 | -49.4% |
| Furniture and vehicles | 24 | €19,480 | €13,171 | -€6,309 | -32.4% |
| Other tangible fixed assets | 26 | €6,559 | - | -€6,559 | |
| Current assets | 29/58 | €11,590 | €8,337 | -€3,253 | -28.1% |
| Amounts receivable within one year | 40/41 | €6,997 | €6,319 | -€678 | -9.7% |
| Trade receivables | 40 | €6,271 | €169 | -€6,102 | -97.3% |
| Other amounts receivable | 41 | €726 | €6,149 | +€5,423 | +747.1% |
| Cash at bank and in hand | 54/58 | €2,765 | €2,018 | -€748 | -27.0% |
| Deferred charges and accrued income | 490/1 | €1,828 | - | -€1,828 | |
| Total equity and liabilities | 10/49 | €37,629 | €21,508 | -€16,121 | -42.8% |
| Equity | 10/15 | €2,313 | -€4,599 | -€6,911 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €313 | -€6,599 | -€6,911 | |
| Amounts payable | 17/49 | €35,317 | €26,107 | -€9,210 | -26.1% |
| Amounts payable after more than one year | 17 | €19,847 | €15,324 | -€4,523 | -22.8% |
| Financial debts | 170/4 | €19,847 | €15,324 | -€4,523 | -22.8% |
| Amounts payable within one year | 42/48 | €15,458 | €10,772 | -€4,685 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €4,320 | €4,523 | +€203 | +4.7% |
| Trade debts | 44 | €7,019 | €4,409 | -€2,610 | -37.2% |
| Suppliers | 440/4 | €7,019 | €4,409 | -€2,610 | -37.2% |
| Taxes, remuneration and social security | 45 | €3,400 | €1,841 | -€1,559 | -45.8% |
| Taxes | 450/3 | €1,400 | €441 | -€959 | -68.5% |
| Remuneration and social security | 454/9 | €2,000 | €1,400 | -€600 | -30.0% |
| Other amounts payable | 47/48 | €719 | - | -€719 | |
| Accrued charges and deferred income | 492/3 | €12 | €10 | -€2 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,263 | €6,309 | -€1,954 | -23.6% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.4% |
| Non-recurring operating charges | 66A | - | €1,259 | +€1,259 | |
| Gross operating margin | 9900 | -€1,369 | €2,110 | +€3,479 | |
| Operating profit (loss) | 9901 | -€10,083 | -€5,858 | +€4,225 | +41.9% |
| Financial income | 75/76B | €342 | €201 | -€141 | -41.2% |
| Recurring financial income | 75 | €342 | €201 | -€141 | -41.2% |
| Financial charges | 65/66B | €1,341 | €1,114 | -€227 | -17.0% |
| Recurring financial charges | 65 | €1,341 | €1,114 | -€227 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,082 | -€6,770 | +€4,312 | +38.9% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€11,222 | -€6,911 | +€4,310 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,222 | -€6,911 | +€4,310 | +38.4% |
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 6 October 2026 via checked.be.