BEVOLT METALS ADVISORY: 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.
BEVOLT METALS ADVISORY
Largest movements
- Receivables within one year -€168,393
down €168,393 (-93.4%), from €180,262 to €11,870
of which Other amounts receivable: -€155,189
- Tangible fixed assets +€9,989
up €9,989 (+29.0%), from €34,426 to €44,415
of which Plant, machinery and equipment: +€11,728
- Cash -€9,471
down €9,471 (-16.9%), from €55,983 to €46,512
mainly Contributions, distributions and other (-€290,000) and Investment in fixed assets (net) (-€18,441)
- Profit (loss) carried forward -€194,458
down €194,458 (-94.7%), from €205,398 to €10,940
- Other debts +€16,086
new in 2025: €16,086
- Debts after one year +€14,963
new in 2025: €14,963
- Trade debts -€11,527
down €11,527 (-50.2%), from €22,962 to €11,435
- Current portion of long-term debt +€8,071
new in 2025: €8,071
- Gross operating margin +€63,876
up €63,876 (+59.8%), from €106,800 to €170,676
- Staff costs +€38,673
new in 2025: €38,673
- Taxes +€4,495
up €4,495 (+19.1%), from €23,483 to €27,978
- Financial income -€2,754
down €2,754 (-46.0%), from €5,989 to €3,235
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 | €288,628 | €122,753 | -€165,875 | -57.5% |
| Fixed assets | 21/28 | €50,986 | €60,975 | +€9,989 | +19.6% |
| Tangible fixed assets | 22/27 | €34,426 | €44,415 | +€9,989 | +29.0% |
| Plant, machinery and equipment | 23 | €21,725 | €33,453 | +€11,728 | +54.0% |
| Furniture and vehicles | 24 | €9,501 | €7,763 | -€1,739 | -18.3% |
| Other tangible fixed assets | 26 | €3,200 | €3,200 | = | 0.0% |
| Financial fixed assets | 28 | €16,560 | €16,560 | = | 0.0% |
| Current assets | 29/58 | €237,642 | €61,778 | -€175,864 | -74.0% |
| Stocks and contracts in progress | 3 | - | €2,797 | +€2,797 | |
| Stocks | 30/36 | - | €2,797 | +€2,797 | |
| Amounts receivable within one year | 40/41 | €180,262 | €11,870 | -€168,393 | -93.4% |
| Trade receivables | 40 | €25,073 | €11,870 | -€13,204 | -52.7% |
| Other amounts receivable | 41 | €155,189 | €0 | -€155,189 | -100% |
| Cash at bank and in hand | 54/58 | €55,983 | €46,512 | -€9,471 | -16.9% |
| Deferred charges and accrued income | 490/1 | €1,397 | €600 | -€797 | -57.1% |
| Total equity and liabilities | 10/49 | €288,628 | €122,753 | -€165,875 | -57.5% |
| Equity | 10/15 | €215,398 | €20,940 | -€194,458 | -90.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,398 | €10,940 | -€194,458 | -94.7% |
| Amounts payable | 17/49 | €73,230 | €101,813 | +€28,583 | +39.0% |
| Amounts payable after more than one year | 17 | - | €14,963 | +€14,963 | |
| Financial debts | 170/4 | - | €14,963 | +€14,963 | |
| Amounts payable within one year | 42/48 | €73,230 | €86,850 | +€13,620 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,071 | +€8,071 | |
| Trade debts | 44 | €22,962 | €11,435 | -€11,527 | -50.2% |
| Suppliers | 440/4 | €22,962 | €11,435 | -€11,527 | -50.2% |
| Taxes, remuneration and social security | 45 | €50,268 | €51,258 | +€989 | +2.0% |
| Taxes | 450/3 | €50,268 | €41,671 | -€8,598 | -17.1% |
| Remuneration and social security | 454/9 | - | €9,587 | +€9,587 | |
| Other amounts payable | 47/48 | - | €16,086 | +€16,086 | |
| Remuneration, social security and pensions | 62 | - | €38,673 | +€38,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,162 | €8,453 | +€1,291 | +18.0% |
| Other operating charges | 640/8 | - | €1,552 | +€1,552 | |
| Gross operating margin | 9900 | €106,800 | €170,676 | +€63,876 | +59.8% |
| Operating profit (loss) | 9901 | €99,638 | €121,998 | +€22,360 | +22.4% |
| Financial income | 75/76B | €5,989 | €3,235 | -€2,754 | -46.0% |
| Recurring financial income | 75 | €5,989 | €3,235 | -€2,754 | -46.0% |
| Financial charges | 65/66B | €1,420 | €1,713 | +€293 | +20.6% |
| Recurring financial charges | 65 | €1,420 | €1,713 | +€293 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €104,207 | €123,520 | +€19,313 | +18.5% |
| Income taxes | 67/77 | €23,483 | €27,978 | +€4,495 | +19.1% |
| Profit (loss) for the period | 9904 | €80,724 | €95,542 | +€14,818 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,724 | €95,542 | +€14,818 | +18.4% |
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 19 October 2026 via checked.be.