BEVIMA: 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.
BEVIMA
Largest movements
- Stocks and contracts +€97,060
up €97,060 (+43.7%), from €221,937 to €318,998
- Cash +€33,623
up €33,623 (+233.0%), from €14,428 to €48,051
mainly Other debts (+€124,330) and Receivables within one year (+€18,435)
- Receivables within one year -€18,435
down €18,435 (-21.4%), from €86,058 to €67,623
- Other debts +€124,330
up €124,330 (+37.7%), from €329,421 to €453,751
- Debts after one year -€15,233
down €15,233 (-100.0%), from €15,233 to €0
- Profit (loss) carried forward -€7,049
down €7,049 (-7.6%), from -€92,884 to -€99,933
- Trade debts +€5,808
up €5,808 (+406.7%), from €1,428 to €7,236
- Accrued charges and deferred income +€5,071
up €5,071 (+76.0%), from €6,677 to €11,748
- Gross operating margin +€31,311
up €31,311, from -€20,694 to €10,617
- Financial charges +€5,368
up €5,368 (+75.4%), from €7,122 to €12,490
- Other operating charges +€4,543
up €4,543 (+741.2%), from €613 to €5,156
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 | €323,424 | €436,557 | +€113,133 | +35.0% |
| Fixed assets | 21/28 | €1,000 | €1,885 | +€885 | +88.5% |
| Tangible fixed assets | 22/27 | - | €1,385 | +€1,385 | |
| Plant, machinery and equipment | 23 | - | €1,385 | +€1,385 | |
| Financial fixed assets | 28 | €1,000 | €500 | -€500 | -50.0% |
| Current assets | 29/58 | €322,424 | €434,672 | +€112,249 | +34.8% |
| Stocks and contracts in progress | 3 | €221,937 | €318,998 | +€97,060 | +43.7% |
| Stocks | 30/36 | €221,937 | €318,998 | +€97,060 | +43.7% |
| Amounts receivable within one year | 40/41 | €86,058 | €67,623 | -€18,435 | -21.4% |
| Other amounts receivable | 41 | €86,058 | €67,623 | -€18,435 | -21.4% |
| Cash at bank and in hand | 54/58 | €14,428 | €48,051 | +€33,623 | +233.0% |
| Total equity and liabilities | 10/49 | €323,424 | €436,557 | +€113,133 | +35.0% |
| Equity | 10/15 | -€29,335 | -€36,384 | -€7,049 | -24.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,549 | €1,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,549 | €1,549 | = | 0.0% |
| Legal reserve | 130 | €1,549 | €1,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,884 | -€99,933 | -€7,049 | -7.6% |
| Amounts payable | 17/49 | €352,759 | €472,941 | +€120,182 | +34.1% |
| Amounts payable after more than one year | 17 | €15,233 | €0 | -€15,233 | -100.0% |
| Financial debts | 170/4 | €15,233 | €0 | -€15,233 | -100.0% |
| Amounts payable within one year | 42/48 | €330,849 | €461,193 | +€130,344 | +39.4% |
| Trade debts | 44 | €1,428 | €7,236 | +€5,808 | +406.7% |
| Suppliers | 440/4 | €1,428 | €7,236 | +€5,808 | +406.7% |
| Taxes, remuneration and social security | 45 | - | €206 | +€206 | |
| Taxes | 450/3 | - | €206 | +€206 | |
| Other amounts payable | 47/48 | €329,421 | €453,751 | +€124,330 | +37.7% |
| Accrued charges and deferred income | 492/3 | €6,677 | €11,748 | +€5,071 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €19 | +€19 | |
| Other operating charges | 640/8 | €613 | €5,156 | +€4,543 | +741.2% |
| Gross operating margin | 9900 | -€20,694 | €10,617 | +€31,311 | |
| Operating profit (loss) | 9901 | -€21,307 | €5,441 | +€26,748 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,122 | €12,490 | +€5,368 | +75.4% |
| Recurring financial charges | 65 | €7,122 | €12,490 | +€5,368 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,429 | -€7,049 | +€21,380 | +75.2% |
| Profit (loss) for the period | 9904 | -€28,429 | -€7,049 | +€21,380 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,429 | -€7,049 | +€21,380 | +75.2% |
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 7 October 2026 via checked.be.