BEVO: 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.
What changed
BEVO
NACE 68.110, Buying and selling of own real estate
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.8m
2024 · €4.0m-€294,935
Equity
€8.5m
2024 · €8.5m+€6,521
Cash
€163,180
2024 · €231,412-€68,232
Balance sheet total
€13.0m
2024 · €13.5m-€462,699
Largest movements
Assets
- Tangible fixed assets -€474,144
down €474,144 (-6.9%), from €6.9m to €6.4m
of which Land and buildings: -€416,226
Equity and liabilities
- Other debts -€299,728
down €299,728 (-7.4%), from €4.0m to €3.7m
Income statement
- Staff costs +€289,714
up €289,714 (+12.2%), from €2.4m to €2.7m
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.
Result 2024
€4.0m
Turnover
-€95,006
Other operating income
-€17,140
Services and other goods
+€103,287
Staff costs
-€289,714
Depreciation
-€29,068
Other operating charges
-€13,846
Financial income
-€24,790
Financial charges
-€2,407
Taxes
+€73,749
Result 2025
€3.8m
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.
From operations
+€3.8m
Investment
-€168,935
Financing
-€3.7m
Cash 2024
€231,412
From operations (derived)
+€3.8m
Net result for the year
+€3.8m
Depreciation
+€643,079
Receivables within one year
-€107,632
Deferred charges and accrued income
+€27,954
Trade debts
-€128,263
Tax, wage and social debts
-€41,229
Other debts
-€299,728
Investment (derived)
-€168,935
Investment in fixed assets (net)
-€168,935
Financing
-€3.7m
Contributions, distributions and other
-€3.7m
Cash 2025
€163,180
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,471,576 | €13,008,877 | -€462,699 | -3.4% |
| Fixed assets | 21/28 | €6,897,992 | €6,423,848 | -€474,144 | -6.9% |
| Tangible fixed assets | 22/27 | €6,897,992 | €6,423,848 | -€474,144 | -6.9% |
| Land and buildings | 22 | €6,354,766 | €5,938,541 | -€416,226 | -6.5% |
| Plant, machinery and equipment | 23 | €431,314 | €350,723 | -€80,591 | -18.7% |
| Furniture and vehicles | 24 | €111,911 | €134,584 | +€22,673 | +20.3% |
| Current assets | 29/58 | €6,573,584 | €6,585,030 | +€11,445 | +0.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,299,428 | €6,407,059 | +€107,632 | +1.7% |
| Trade receivables | 40 | €1,450,830 | €761,242 | -€689,588 | -47.5% |
| Other amounts receivable | 41 | €4,848,598 | €5,645,817 | +€797,219 | +16.4% |
| Cash at bank and in hand | 54/58 | €231,412 | €163,180 | -€68,232 | -29.5% |
| Deferred charges and accrued income | 490/1 | €42,745 | €14,791 | -€27,954 | -65.4% |
| Total equity and liabilities | 10/49 | €13,471,576 | €13,008,877 | -€462,699 | -3.4% |
| Equity | 10/15 | €8,526,413 | €8,532,934 | +€6,521 | +0.1% |
| Contributions | 10/11 | €6,812,000 | €6,812,000 | = | 0.0% |
| Capital | 10 | €6,812,000 | €6,812,000 | = | 0.0% |
| Issued capital | 100 | €6,812,000 | €6,812,000 | = | 0.0% |
| Reserves | 13 | €1,714,413 | €1,720,934 | +€6,521 | +0.4% |
| Non-distributable reserves | 130/1 | €681,200 | €681,200 | = | 0.0% |
| Legal reserve | 130 | €681,200 | €681,200 | = | 0.0% |
| Distributable reserves | 133 | €1,033,213 | €1,039,734 | +€6,521 | +0.6% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €4,945,163 | €4,475,943 | -€469,220 | -9.5% |
| Amounts payable within one year | 42/48 | €4,945,163 | €4,475,943 | -€469,220 | -9.5% |
| Trade debts | 44 | €409,772 | €281,509 | -€128,263 | -31.3% |
| Suppliers | 440/4 | €409,772 | €281,509 | -€128,263 | -31.3% |
| Taxes, remuneration and social security | 45 | €489,063 | €447,834 | -€41,229 | -8.4% |
| Taxes | 450/3 | €190,186 | €128,409 | -€61,777 | -32.5% |
| Remuneration and social security | 454/9 | €298,877 | €319,425 | +€20,548 | +6.9% |
| Other amounts payable | 47/48 | €4,046,328 | €3,746,600 | -€299,728 | -7.4% |
| Operating income | 70/76A | €11,257,634 | €11,145,488 | -€112,146 | -1.0% |
| Turnover | 70 | €11,102,769 | €11,007,763 | -€95,006 | -0.9% |
| Other operating income | 74 | €154,865 | €137,725 | -€17,140 | -11.1% |
| Operating charges | 60/66A | €5,945,546 | €6,174,887 | +€229,341 | +3.9% |
| Services and other goods | 61 | €2,835,452 | €2,732,165 | -€103,287 | -3.6% |
| Remuneration, social security and pensions | 62 | €2,376,049 | €2,665,763 | +€289,714 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614,012 | €643,079 | +€29,068 | +4.7% |
| Other operating charges | 640/8 | €120,034 | €133,880 | +€13,846 | +11.5% |
| Operating profit (loss) | 9901 | €5,312,088 | €4,970,601 | -€341,487 | -6.4% |
| Financial income | 75/76B | €74,264 | €49,474 | -€24,790 | -33.4% |
| Recurring financial income | 75 | €74,264 | €49,474 | -€24,790 | -33.4% |
| Income from current assets | 751 | €11,764 | €49,101 | +€37,337 | +317.4% |
| Other financial income | 752/9 | €62,500 | €372 | -€62,128 | -99.4% |
| Financial charges | 65/66B | €517 | €2,924 | +€2,407 | +465.6% |
| Recurring financial charges | 65 | €517 | €2,924 | +€2,407 | +465.6% |
| Debt charges | 650 | €0 | €2,810 | +€2,810 | |
| Other financial charges | 652/9 | €517 | €114 | -€403 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €5,385,836 | €5,017,151 | -€368,685 | -6.8% |
| Income taxes | 67/77 | €1,337,780 | €1,264,030 | -€73,749 | -5.5% |
| Taxes | 670/3 | €1,337,780 | €1,264,030 | -€73,749 | -5.5% |
| Profit (loss) for the period | 9904 | €4,048,056 | €3,753,121 | -€294,935 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,048,056 | €3,753,121 | -€294,935 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.