BEVO: 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.
BEVO
Largest movements
- Cash -€9,029
down €9,029 (-56.0%), from €16,126 to €7,096
mainly Other debts (-€11,893) and Tax, wage and social debts (-€7,918)
- Current investments -€5,000
down €5,000 (-1.4%), from €360,000 to €355,000
- Tangible fixed assets -€3,954
no longer reported in 2026 (was €3,954)
- Other debts -€11,893
down €11,893 (-33.3%), from €35,705 to €23,812
- Tax, wage and social debts -€7,918
no longer reported in 2026 (was €7,918)
- Gross operating margin -€34,331
down €34,331, from €26,230 to -€8,101
- Financial charges -€6,853
down €6,853 (-97.6%), from €7,019 to €166
- Depreciation -€4,994
no longer reported in 2026 (was €4,994)
- Taxes -€3,960
down €3,960 (-96.2%), from €4,115 to €156
- Other operating charges -€2,116
down €2,116 (-76.2%), from €2,776 to €661
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,401 | €364,491 | -€22,910 | -5.9% |
| Fixed assets | 21/28 | €5,654 | - | -€5,654 | |
| Tangible fixed assets | 22/27 | €3,954 | - | -€3,954 | |
| Furniture and vehicles | 24 | €3,954 | - | -€3,954 | |
| Financial fixed assets | 28 | €1,700 | - | -€1,700 | |
| Current assets | 29/58 | €381,747 | €364,491 | -€17,256 | -4.5% |
| Amounts receivable within one year | 40/41 | €5,100 | €2,247 | -€2,853 | -55.9% |
| Other amounts receivable | 41 | €5,100 | €2,247 | -€2,853 | -55.9% |
| Current investments | 50/53 | €360,000 | €355,000 | -€5,000 | -1.4% |
| Cash at bank and in hand | 54/58 | €16,126 | €7,096 | -€9,029 | -56.0% |
| Deferred charges and accrued income | 490/1 | €522 | €148 | -€374 | -71.7% |
| Total equity and liabilities | 10/49 | €387,401 | €364,491 | -€22,910 | -5.9% |
| Equity | 10/15 | €290,278 | €287,494 | -€2,783 | -1.0% |
| Contributions | 10/11 | €71,060 | €71,060 | = | 0.0% |
| Outside capital | 11 | €71,060 | €71,060 | = | 0.0% |
| Other | 1109/19 | €71,060 | €71,060 | = | 0.0% |
| Reserves | 13 | €204,221 | €201,496 | -€2,725 | -1.3% |
| Non-distributable reserves | 130/1 | €8,566 | €8,566 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,566 | €8,566 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,725 | - | -€2,725 | |
| Distributable reserves | 133 | €192,930 | €192,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,997 | €14,938 | -€58 | -0.4% |
| Amounts payable | 17/49 | €97,123 | €76,997 | -€20,127 | -20.7% |
| Amounts payable after more than one year | 17 | €47,000 | €47,000 | = | 0.0% |
| Other amounts payable | 178/9 | €47,000 | €47,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,123 | €29,997 | -€20,127 | -40.2% |
| Trade debts | 44 | €6,500 | €6,185 | -€315 | -4.8% |
| Suppliers | 440/4 | €6,500 | €6,185 | -€315 | -4.8% |
| Taxes, remuneration and social security | 45 | €7,918 | - | -€7,918 | |
| Taxes | 450/3 | €7,918 | - | -€7,918 | |
| Other amounts payable | 47/48 | €35,705 | €23,812 | -€11,893 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,994 | - | -€4,994 | |
| Other operating charges | 640/8 | €2,776 | €661 | -€2,116 | -76.2% |
| Gross operating margin | 9900 | €26,230 | -€8,101 | -€34,331 | |
| Operating profit (loss) | 9901 | €18,459 | -€8,761 | -€27,221 | |
| Financial income | 75/76B | €7,021 | €6,299 | -€722 | -10.3% |
| Recurring financial income | 75 | €7,021 | €6,299 | -€722 | -10.3% |
| Financial charges | 65/66B | €7,019 | €166 | -€6,853 | -97.6% |
| Recurring financial charges | 65 | €7,019 | €166 | -€6,853 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €18,462 | -€2,628 | -€21,089 | |
| Income taxes | 67/77 | €4,115 | €156 | -€3,960 | -96.2% |
| Profit (loss) for the period | 9904 | €14,346 | -€2,783 | -€17,130 | |
| Transfer from tax-exempt reserves | 789 | - | €2,725 | +€2,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,346 | -€58 | -€14,405 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.