BEVORA: 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.
BEVORA
Largest movements
- Receivables within one year +€123,124
up €123,124 (+50.5%), from €244,009 to €367,134
of which Trade receivables: +€122,877
- Other debts +€212,383
up €212,383 (+15.0%), from €1.4m to €1.6m
- Tax, wage and social debts -€69,411
down €69,411 (-29.3%), from €237,003 to €167,591
of which Taxes: -€65,527
- Trade debts -€22,801
down €22,801 (-8.2%), from €279,154 to €256,353
- Gross operating margin +€151,213
up €151,213 (+21.4%), from €706,495 to €857,708
- Other operating charges +€27,265
up €27,265 (+4051.3%), from €673 to €27,938
- Depreciation +€15,722
up €15,722 (+10.7%), from €146,748 to €162,470
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,003,505 | €2,108,265 | +€104,760 | +5.2% |
| Fixed assets | 21/28 | €1,717,427 | €1,691,931 | -€25,496 | -1.5% |
| Intangible fixed assets | 21 | €17,333 | €47 | -€17,286 | -99.7% |
| Tangible fixed assets | 22/27 | €1,700,094 | €1,691,884 | -€8,210 | -0.5% |
| Land and buildings | 22 | €1,421,649 | €1,384,594 | -€37,056 | -2.6% |
| Plant, machinery and equipment | 23 | €63,347 | €101,564 | +€38,217 | +60.3% |
| Other tangible fixed assets | 26 | €215,098 | €205,726 | -€9,372 | -4.4% |
| Current assets | 29/58 | €286,078 | €416,334 | +€130,256 | +45.5% |
| Stocks and contracts in progress | 3 | €42,068 | €49,200 | +€7,132 | +17.0% |
| Stocks | 30/36 | €42,068 | €49,200 | +€7,132 | +17.0% |
| Amounts receivable within one year | 40/41 | €244,009 | €367,134 | +€123,124 | +50.5% |
| Trade receivables | 40 | €243,816 | €366,693 | +€122,877 | +50.4% |
| Other amounts receivable | 41 | €193 | €440 | +€247 | +128.0% |
| Total equity and liabilities | 10/49 | €2,003,505 | €2,108,265 | +€104,760 | +5.2% |
| Equity | 10/15 | €72,923 | €57,513 | -€15,410 | -21.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,723 | -€10,687 | -€15,410 | |
| Amounts payable | 17/49 | €1,930,582 | €2,050,753 | +€120,170 | +6.2% |
| Amounts payable within one year | 42/48 | €1,930,582 | €2,050,753 | +€120,170 | +6.2% |
| Trade debts | 44 | €279,154 | €256,353 | -€22,801 | -8.2% |
| Suppliers | 440/4 | €279,154 | €256,353 | -€22,801 | -8.2% |
| Taxes, remuneration and social security | 45 | €237,003 | €167,591 | -€69,411 | -29.3% |
| Taxes | 450/3 | €126,251 | €60,724 | -€65,527 | -51.9% |
| Remuneration and social security | 454/9 | €110,752 | €106,867 | -€3,885 | -3.5% |
| Other amounts payable | 47/48 | €1,414,426 | €1,626,809 | +€212,383 | +15.0% |
| Non-recurring operating income | 76A | - | €22,500 | +€22,500 | |
| Remuneration, social security and pensions | 62 | €625,094 | €630,724 | +€5,629 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,748 | €162,470 | +€15,722 | +10.7% |
| Other operating charges | 640/8 | €673 | €27,938 | +€27,265 | +4051.3% |
| Gross operating margin | 9900 | €706,495 | €857,708 | +€151,213 | +21.4% |
| Operating profit (loss) | 9901 | -€66,021 | €36,576 | +€102,597 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €48,470 | €51,634 | +€3,164 | +6.5% |
| Recurring financial charges | 65 | €48,470 | €51,634 | +€3,164 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€114,490 | -€15,057 | +€99,432 | +86.8% |
| Income taxes | 67/77 | -€3,121 | €353 | +€3,474 | |
| Profit (loss) for the period | 9904 | -€111,368 | -€15,410 | +€95,958 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,368 | -€15,410 | +€95,958 | +86.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.