BEVOCO: 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.
BEVOCO
Largest movements
- Cash +€34,429
up €34,429 (+62.8%), from €54,846 to €89,275
mainly Net result for the year (+€79,230) and Other debts (+€61,282)
- Tangible fixed assets -€34,253
down €34,253 (-5.4%), from €630,734 to €596,481
of which Land and buildings: -€18,859
- Receivables within one year +€25,427
up €25,427 (+39.3%), from €64,633 to €90,060
of which Trade receivables: +€35,445
- Other debts +€61,282
up €61,282 (+430%), from €14,263 to €75,545
- Debts after one year -€37,366
down €37,366 (-16.7%), from €223,152 to €185,786
- Tax, wage and social debts -€14,379
down €14,379 (-90.3%), from €15,920 to €1,541
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin +€29,046
up €29,046 (+22.2%), from €130,710 to €159,756
- Depreciation +€2,091
up €2,091 (+4.2%), from €50,235 to €52,326
- Taxes +€1,682
up €1,682 (+8.5%), from €19,859 to €21,541
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 | €755,041 | €781,426 | +€26,386 | +3.5% |
| Fixed assets | 21/28 | €630,734 | €596,481 | -€34,253 | -5.4% |
| Tangible fixed assets | 22/27 | €630,734 | €596,481 | -€34,253 | -5.4% |
| Land and buildings | 22 | €593,568 | €574,710 | -€18,859 | -3.2% |
| Furniture and vehicles | 24 | €31,376 | €16,510 | -€14,866 | -47.4% |
| Other tangible fixed assets | 26 | €5,790 | €5,262 | -€528 | -9.1% |
| Current assets | 29/58 | €124,307 | €184,946 | +€60,638 | +48.8% |
| Amounts receivable within one year | 40/41 | €64,633 | €90,060 | +€25,427 | +39.3% |
| Trade receivables | 40 | €49,956 | €85,401 | +€35,445 | +71.0% |
| Other amounts receivable | 41 | €14,677 | €4,659 | -€10,018 | -68.3% |
| Cash at bank and in hand | 54/58 | €54,846 | €89,275 | +€34,429 | +62.8% |
| Deferred charges and accrued income | 490/1 | €4,828 | €5,611 | +€783 | +16.2% |
| Total equity and liabilities | 10/49 | €755,041 | €781,426 | +€26,386 | +3.5% |
| Equity | 10/15 | €460,628 | €477,258 | +€16,630 | +3.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €452,568 | €456,798 | +€4,230 | +0.9% |
| Amounts payable | 17/49 | €294,413 | €304,169 | +€9,756 | +3.3% |
| Amounts payable after more than one year | 17 | €223,152 | €185,786 | -€37,366 | -16.7% |
| Financial debts | 170/4 | €223,152 | €185,786 | -€37,366 | -16.7% |
| Amounts payable within one year | 42/48 | €69,388 | €116,171 | +€46,783 | +67.4% |
| Current portion of amounts payable after more than one year | 42 | €37,006 | €37,366 | +€360 | +1.0% |
| Trade debts | 44 | €2,199 | €1,718 | -€480 | -21.8% |
| Suppliers | 440/4 | €2,199 | €1,718 | -€480 | -21.8% |
| Taxes, remuneration and social security | 45 | €15,920 | €1,541 | -€14,379 | -90.3% |
| Taxes | 450/3 | €15,920 | €1,541 | -€14,379 | -90.3% |
| Other amounts payable | 47/48 | €14,263 | €75,545 | +€61,282 | +430% |
| Accrued charges and deferred income | 492/3 | €1,873 | €2,212 | +€339 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,235 | €52,326 | +€2,091 | +4.2% |
| Other operating charges | 640/8 | €3,914 | €3,998 | +€84 | +2.2% |
| Gross operating margin | 9900 | €130,710 | €159,756 | +€29,046 | +22.2% |
| Operating profit (loss) | 9901 | €76,561 | €103,432 | +€26,871 | +35.1% |
| Financial income | 75/76B | €28 | €0 | -€28 | -100% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100% |
| Financial charges | 65/66B | €2,939 | €2,661 | -€278 | -9.5% |
| Recurring financial charges | 65 | €2,939 | €2,661 | -€278 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €73,650 | €100,771 | +€27,121 | +36.8% |
| Income taxes | 67/77 | €19,859 | €21,541 | +€1,682 | +8.5% |
| Profit (loss) for the period | 9904 | €53,791 | €79,230 | +€25,440 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,791 | €79,230 | +€25,440 | +47.3% |
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 21 October 2026 via checked.be.