BEVINOX: 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.
BEVINOX
Largest movements
- Receivables within one year +€127,166
up €127,166 (+26.4%), from €480,806 to €607,972
of which Other amounts receivable: +€100,234
- Intangible fixed assets -€21,714
down €21,714 (-99.7%), from €21,774 to €59
- Tangible fixed assets +€16,926
up €16,926 (+77.9%), from €21,736 to €38,662
of which Plant, machinery and equipment: +€19,106
- Trade debts +€171,653
up €171,653 (+85.1%), from €201,739 to €373,392
- Tax, wage and social debts -€56,475
down €56,475 (-41.3%), from €136,814 to €80,339
of which Remuneration and social security: -€37,960
- Gross operating margin -€256,928
down €256,928 (-41.1%), from €624,521 to €367,593
- Staff costs -€210,778
down €210,778 (-38.6%), from €546,190 to €335,412
- Taxes -€17,574
down €17,574 (-94.0%), from €18,701 to €1,126
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 | €595,854 | €710,351 | +€114,497 | +19.2% |
| Fixed assets | 21/28 | €43,510 | €38,721 | -€4,789 | -11.0% |
| Intangible fixed assets | 21 | €21,774 | €59 | -€21,714 | -99.7% |
| Tangible fixed assets | 22/27 | €21,736 | €38,662 | +€16,926 | +77.9% |
| Plant, machinery and equipment | 23 | €13,945 | €33,051 | +€19,106 | +137% |
| Furniture and vehicles | 24 | €3,340 | €1,875 | -€1,465 | -43.9% |
| Other tangible fixed assets | 26 | €4,450 | €3,735 | -€716 | -16.1% |
| Current assets | 29/58 | €552,344 | €671,630 | +€119,285 | +21.6% |
| Stocks and contracts in progress | 3 | €56,400 | €49,861 | -€6,538 | -11.6% |
| Stocks | 30/36 | €56,400 | €49,861 | -€6,538 | -11.6% |
| Amounts receivable within one year | 40/41 | €480,806 | €607,972 | +€127,166 | +26.4% |
| Trade receivables | 40 | €182,063 | €208,994 | +€26,932 | +14.8% |
| Other amounts receivable | 41 | €298,743 | €398,977 | +€100,234 | +33.6% |
| Cash at bank and in hand | 54/58 | €15,139 | €13,797 | -€1,342 | -8.9% |
| Total equity and liabilities | 10/49 | €595,854 | €710,351 | +€114,497 | +19.2% |
| Equity | 10/15 | €257,301 | €256,620 | -€681 | -0.3% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,101 | €188,420 | -€681 | -0.4% |
| Amounts payable | 17/49 | €338,553 | €453,730 | +€115,177 | +34.0% |
| Amounts payable within one year | 42/48 | €338,553 | €453,730 | +€115,177 | +34.0% |
| Trade debts | 44 | €201,739 | €373,392 | +€171,653 | +85.1% |
| Suppliers | 440/4 | €201,739 | €373,392 | +€171,653 | +85.1% |
| Taxes, remuneration and social security | 45 | €136,814 | €80,339 | -€56,475 | -41.3% |
| Taxes | 450/3 | €57,142 | €38,626 | -€18,516 | -32.4% |
| Remuneration and social security | 454/9 | €79,672 | €41,712 | -€37,960 | -47.6% |
| Non-recurring operating income | 76A | - | €6,238 | +€6,238 | |
| Remuneration, social security and pensions | 62 | €546,190 | €335,412 | -€210,778 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,264 | €33,427 | +€1,163 | +3.6% |
| Other operating charges | 640/8 | €6,494 | €6,409 | -€85 | -1.3% |
| Gross operating margin | 9900 | €624,521 | €367,593 | -€256,928 | -41.1% |
| Operating profit (loss) | 9901 | €39,573 | -€7,656 | -€47,228 | |
| Financial income | 75/76B | €13,626 | €9,114 | -€4,512 | -33.1% |
| Recurring financial income | 75 | €13,626 | €9,114 | -€4,512 | -33.1% |
| Financial charges | 65/66B | €1,384 | €1,013 | -€372 | -26.8% |
| Recurring financial charges | 65 | €1,384 | €1,013 | -€372 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €51,814 | €446 | -€51,369 | -99.1% |
| Income taxes | 67/77 | €18,701 | €1,126 | -€17,574 | -94.0% |
| Profit (loss) for the period | 9904 | €33,113 | -€681 | -€33,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,113 | -€681 | -€33,794 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.