Beviva: 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.
Beviva
Largest movements
- Receivables within one year -€132
down €132 (-11.9%), from €1,108 to €976
of which Other amounts receivable: -€90
- Cash -€70
down €70 (-2.0%), from €3,551 to €3,481
mainly Net result for the year (-€168) and Trade debts (-€35)
- Profit (loss) carried forward -€168
down €168 (-4.5%), from -€3,737 to -€3,904
- Gross operating margin +€753
up €753, from -€356 to €397
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €4,912 | €4,709 | -€203 | -4.1% |
| Current assets | 29/58 | €4,912 | €4,709 | -€203 | -4.1% |
| Stocks and contracts in progress | 3 | €253 | €253 | = | 0.0% |
| Stocks | 30/36 | €253 | €253 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,108 | €976 | -€132 | -11.9% |
| Trade receivables | 40 | €354 | €311 | -€42 | -12.0% |
| Other amounts receivable | 41 | €755 | €665 | -€90 | -11.9% |
| Cash at bank and in hand | 54/58 | €3,551 | €3,481 | -€70 | -2.0% |
| Total equity and liabilities | 10/49 | €4,912 | €4,709 | -€203 | -4.1% |
| Equity | 10/15 | €4,322 | €4,155 | -€168 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,737 | -€3,904 | -€168 | -4.5% |
| Amounts payable | 17/49 | €589 | €554 | -€35 | -6.0% |
| Amounts payable within one year | 42/48 | €589 | €554 | -€35 | -6.0% |
| Trade debts | 44 | €292 | €257 | -€35 | -12.0% |
| Suppliers | 440/4 | €292 | €257 | -€35 | -12.0% |
| Other amounts payable | 47/48 | €297 | €297 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€356 | €397 | +€753 | |
| Operating profit (loss) | 9901 | -€861 | -€123 | +€739 | +85.8% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€906 | -€168 | +€739 | +81.5% |
| Profit (loss) for the period | 9904 | -€906 | -€168 | +€739 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€906 | -€168 | +€739 | +81.5% |
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 11 October 2026 via checked.be.